The Ministry of Finance of Ukraine approved a new tax declaration form on environmental tax (see the Order of the Ministry of Finance of Ukraine “On approving of tax declaration form of environmental tax” of 17.08.15, № 715 (comes into force after its official publication).
Taxpayers give an account under it within 40 calendar days following the last calendar day of the tax (reporting) quarter.
It should be noted that the new declaration form is significantly different from current form for today approved by the Order of the SFS of Ukraine of 24.12.10, № 1010. Moreover, the annexes to it separately contain Codifier pollutants.
The State Fiscal Service of Ukraine in subcategory 109.02 ZIR 109.02 ЗИР of the SFS of Ukraine pointed: individuals-unified tax payers of the third group, who exceeded the amount of revenue UAH 1000000 for the first half of 2015, to be required from 01.10.15 when operating their activities to use the cash register or cross over to use of cashless payments only.
Individuals-unified tax payers of the second group in case of exceeding of the income amount UAH 1000000 in 2015 (regardless of the month when an excess was) are obliged to start using of cash register when operating their activities.
The State Fiscal Service of Ukraine by its letter “On tax credit arrangements when receipt of servitude object for usage (other than land)” of 01.09.15, № 18681/6/99-99-1903-02-15 explained: transfer transaction of certain rights concerning use of such property by the owner of immovable property under servitude contract of immovable property (other than land) to another person to be the subject to VAT.
Accordingly, if the property owner is the VAT payer, he/she should issue a tax invoice and charge tax liabilities at 20% rate of VAT under the transaction.
Service recipients of the servitude object use has every right to form a tax credit under such tax invoice on condition of its correct issuing and registration in URNI.
With regard to income tax, the incomes and expenditures under such a transaction should be recognized on accounting regulations. In addition, adjustment of financial result before income tax on the cost of services for the use of the servitude is not provided by the sec.III of the TCU.
It should be reminded: servitude – is the right to use of property of another person (Art. 401 of the Civil Code of Ukraine). Further it doesn’t divest the property owner, in respect of which it established, of the right to possess property, use and dispose of the property. From his/her part, the person using the servitude is obliged to pay for the use of property, unless otherwise provided by contract, law, last will or a court decision.
The State Fiscal Service of Ukraine in its letter “On the procedure of determining the VAT tax base on export transactions of electricity at a price below its acquisition” of 07.09.15, № 19090/6/99-99-19-03-02-15 considered the situation when goods export, including electricity, came at a price below than the purchase price. They stress that the amount of the excess of purchase price over the actual price does not form the value of the exported goods. Thus, according to taxmen, such a difference is not subject to export transaction and should be taxable at a rate of 20% rather than 0%.
The VAT payer should draw up a tax invoice with the type of reasons “15” and register it in the Unified Register of tax invoices on the amount of difference between the value of the exported goods and the purchase price of such goods.
The State Fiscal Service of Ukraine by its letter “On the application of the regime of VAT exemption” of 16.09.15, № 19763/6/99-99-19-03-02-15 indicated that “grain” benefit provided for by subpara.152 of subsec. 2 of Sec. XX of the TCU should not be used by agricultural enterprises, which met the criteria of para.209.6 of the TCU.
Consequently, those taxpayers whose value of agricultural products / services supplied within 12 months exceeds 75% of all goods / services or transactions of personally cultivated cereal crops of headings 1001 – 1008 according to UCG FEA and technical crops headings 1205 and 1206 00 according to UCG FEA should be taxed at 20% rate of VAT.
It should be noted that controllers do not require the agricultural enterprises to be at the special regime.
It should be additionally reminded: transactions of the first delivery of cereals and technical crops of companies that directly purchased grain and technical crops in agricultural enterprises–manufacturers to be also taxable at a rate of 20% of VAT.
The State Fiscal Service of Ukraine in its letter “On taxation of incomes from sales of agricultural products” of 07.09.15, № 8479/X/99-99-17-02-01-14 reminded us on what conditions the realization of agricultural products should be exempt from the income tax. Thus, according to subpara.165.1.24 of the TCU incomes received from the sale of agricultural products cultivated by the individual on land plots given in the amounts established by the Land Code of Ukraine to conduct:
- gardening and / or for the construction and maintenance of residential houses, commercial buildings and structures (household plots) and / or for an individual summer cottages construction;
- subsidiary agriculture and / or land shares allocated in kind (on the ground), which total amount does not exceed 2 hectares.
When selling products (except animal production) individual should submit to the tax agent a copy of certificate about an availability of land on the form № 3DF. If the company-buyer received specified certificate which data indicate the presence of the right to use benefits, it should not charge the income tax.
The State Fiscal Service of Ukraine in its letter “On violations when filling in the form № 1DF” of 02.09.15, № 18766/6/99-99-17-02-01-15 reported: if during the validation for I - II quarters controllers recognize violation of the order of filling in and submission of tax settlements under f. № 1DF, UAH 510 and UAH 1020 of penalty should be applied to the tax agent (if penalty for the same offense was applied during the year), to the total number of violations specified in Sec. 1 of para. 119.2 of the TCU, not to each violation separately.
The State Regulatory Service of Ukraine in its letter “On setting of starting of validity period of the decision to license issuing” of 14.09.15, № 6810/0/20-15 noted: starting of validity period of the decision to license issuing to be the date of receipt of application license by the licensing authority.
It should be recalled, decision period on a license issuing is ten working days following the day of the receipt of license application by the licensing authority.
