The President of Ukraine signed the Laws, which made amendments to the Customs and the Tax Codes of Ukraine regarding the exemption from import duties and VAT of personal protective equipment and medicines for the ATO needs.
Thus, the subjects, exempted from import duties and VAT and imported in Ukraine are:
- helmets, body armor, manufactured according to military standards or specification requirements and materials (threads, fabrics) required for the medical supplies manufacture;
- medicines and medical supplies, which are intended for health care providers and ATO participants use as well as for medical care to individuals who have been wounded, contused wound or other injury.
The Verkhovna Rada of Ukraine approved the Decree of the President of Ukraine “On the partial mobilization” of 21.07.14, № 4320а.
The mobilization is going to be held in 24 regions of country and in Kyiv during 45 days from the date when the specified Decree of the President of Ukraine enters into force.
The local government through the municipal government and involving the enterprises, institutions and organizations of all forms of ownership organize and provide in the prescribed manner:
1) timely notice and arrival of the citizens (military reservists) who are called up for military service as well as the arrival of military machines at assembly points and military units;
2) temporary allocation of buildings, lands, facilities, equipment, and other resources, provision of services to the Armed Forces of Ukraine, the National Guards of Ukraine, other military units of Ukraine according to the mobilization plans.
The Verkhovna Rada of Ukraine adopted the Law “On Amendments to the Law of Ukraine “On the basic principles of state supervision (control) of economic activity”, the intervention of officials of regulatory authorities in business activity is limited by the Law.
In particular, as it is provided by the Law:
1) it is prohibited for regulatory authorities to carry out a scheduled inspections of one business entity during one calendar year;
2) it is prohibited to carry out the inspection of business entities due to the anonymous statements, other unsubstantiated statements and the legal entities appeals, which often can be used for pressure on the business to get rid of the competitors;
3) it is prohibited to confiscate the original business, accounting and other documents of business entities as well as computers and their parts.
In addition, the list of relations, which are not the subject to this Law, is essentially reduced. This refers to exchange control, customs inspection at the border, the state export control, enforcement of the budget legislation, banking supervisory etc.
The Cabinet of Ministers of Ukraine adopted the Resolution “On approval of the pension payments scheme and social services to the citizens of Ukraine who live in AR Crimea and Sevastopol city” of 07.02.14, № 234. Officials reported how to receive the pensions and social services to Ukrainian citizens who lived in the Crimea and did not receive pensions and social services from the relevant pension authorities of the Russian Federation.
In particular, you should apply to one of the territorial administrations of the Pension Fund of Ukraine (hereinafter - territorial administration) with an application for a pension according to the legislation of Ukraine indicating the place of residence (registration) and the passport of the citizen of Ukraine (Ukrainian foreign passport).
The documents transfer by the representative, who should submit his identifying document and confirming his appointment document (notarized copy), is permitted. The authenticity of signature on the application must be notarized.
Further the territorial administration demands the pension case from the Russian Federation, and after the receipt of the case the territorial administration starts pension payments (social service) from the date of pension payment stop at the previous residence.
Pension payments and social service are carried out monthly by the postal transfers including international, according to place person residence in the Crimea. The payment could be made through the banking accounts of entities-receivers by their request.
The territorial administration takes upon itself the pension delivery charges (social services).
The pension transfer to the persons is held in the case of annual submission of the document, which certifies the fact that the person is alive, or the passport of the citizen of Ukraine (Ukrainian foreign passport) to the territorial administration till 31 December.
The Ministry of Revenues and Duties of Ukraine replied to the question in the Single base of tax knowledge, if the formation of contracts between business entities, which are registered in Ukraine and in AR Crimea, is considered to be the foreign economic activity.
This is the answer: the formation of contracts between business entities, which are registered in Ukraine and in AR Crimea, is not considered to be the foreign economic activity.
This provision is substantiated by that fact that the Resolution of the VR of Crimea “On holding of public Crimean referendum” of 06.03.14, № 1702-6/14 is repealed unconstitutional by the Constitutional Court of Ukraine. Therefore the Resolution ceased to be in force. The state registration of business entities, which are registered according to the Law of Ukraine “On state registration of legal entities and individuals – entrepreneurs” of 15.05.03, № 755-IV and are registered in the AR Crimea, is valid. Consequently, the Crimean business entities are not foreign for Ukraine.
The Ministry of Revenues and Duties of Ukraine in its explanation reminded that for recalculation of tax liability due to changes of rates and subject of taxation of April 1, 2014 according to the Law № 1166 the legal entities should submit specifying declarations on real property tax, which are different from the land parcels, till 30 July 2014 (inclusive).
Whereas the experts of the Ministry of Revenue in integrated tax advice № 263 and in other explanations refers to the Order of 05.12.2013, № 766, the new declaration form is approved by this Law (the new declaration form should be applied to the report for 2015 according to p. 46.6 of the Tax Code of Ukraine), it is useful to submit the new form of the specifying declaration for recalculation.
The State Fiscal Service of Ukraine in its explanation of 18.07.14 “The single tax payment and the Single Contribution for STS taxpayers under conditions of mobilization” emphasized that in case of the tax debt on the single tax, when the 1 and 2 groups of single tax payers are on military trainings, such dept is considered to be bad debt and is subject to be withdraw according to the Procedure of bad debt tax withdrawing. Of course, it is only possible provided that such taxpayers don’t do business activity and don’t employ the hired labor in the specified period. At the same time the Fiscal Service explains that the Single Tax payers-individuals are exempt from the Single Contribution for themselves exclusively for the period of their military trainings, provided that:
- failure of business activity during this period;
- failure to obtain incomes;
- providing of the supporting documentation from the military enlistment office, where the period of the military trainings of entrepreneurs is specified.
The Ministry of Justice of Ukraine established by its Order “On Amendments to the Requirements for writing the name of a legal entity or his separate division” of 07.07.14, № 1067/5 that henceforth the education establishment should have a unique name, the name must contain its type (kindergarten, school, gymnasium, lyceum, collegium, college, institute, conservatory, academy, university, etc.) and business legal structure.
The personal name of a public association can contain the word “association”.
The name of a sports federation should contain a word defining the kind of sport it develops.
The name of the disabled sportsmen federation should contain a word indicating a type of disability.
The word “lottery” and collocations “government lottery”, “national lottery”, “Ukrainian lottery” in any case or context is not permitted in the name of the legal entity that has not a status of operator/distributor of the national lottery.
The Ministry of Health of Ukraine in its letter “On the application of a reduced rate of value added tax on medical products as well as determining of products belonging to the category of “medical device” of 03.07.14, № 18.02-05/10/1050-14/3755/18333 specified the criteria, which the medical device should meet, to apply 7% VAT rate when it is imported and delivered. The authority emphasized: the medical devices should meet European Union approach, which is reflected in Council Directive 2006/112/ EU On the common system of value added tax. The pharmaceuticals, medical equipment and other devices are included into the medical devices according to the Directive.
The National Bank of Ukraine made the amendments to the Rules of implementation of transfers of business entities payments outside Ukraine and in Ukraine for current non-commercial transactions and their payments in Ukraine (Resolution of 29.12.07, № 496). Thus, the requirement concerning the mandatory sale of foreign exchange earnings from the outside of Ukraine for individuals on interbank market is cancelled. Therefore, the requirement is cancelled. According to this requirement the banks carried out the mandatory sale of foreign exchange that arrived to the individuals (residents and non-residents) in the amount equal or exceeded the equivalent of UAH 150 thousand per month. However, the conditions for opening a bank account in excess of the transferred amount to the equivalent of UAH 150 thousand are remained. The National bank made the amendments to the Decree “On the terms changes of exportimport goods operation settlements and implementing of mandatory sale of foreign exchange” of 12.05.14, № 270 to improve the transactions way from the mandatory sale of foreign exchange earnings in favour of the legal entities. Thus, the norm is set, it is regarding the release of the mandatory sale of incomes in foreign exchange to the correspondent accounts of non-resident banks opened with the authorized banks, and the incomes on the transaction of deposits placement by the non-resident banks on the accounts of the authorized banks.
The National Commission for the State Regulation of Financial Services Markets with the Ministry of Agrarian policy of Ukraine (the Decree of the National Commission for the State Regulation of Financial Services Markets of 21.05.14, № 1501, the order of the Ministry of Agrarian Policy and Food of Ukraine of 21.05.14, № 184) approved the terms of corps insurance and further yield of autumn sown cereal with the government support from the agricultural risks for the entire period of cultivation.
Along with these conditions are approved also:
- standard insurance rates;
- a standard form contract of crops insurance and further yield of autumn sown cereal with the government support from the agricultural risks for the entire period of cultivation;
- inspection certificate form of crops;
- instruction on filling the inspection certificate of crops etc.
