The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Law of Ukraine “On state registration of legal entities and individuals – entrepreneurs” and some other legislative acts of Ukraine on decentralization of authority of state registration of legal entities and individuals - entrepreneurs and community organizations” (corresponding bill was registered under № 2983).
The adoption of this law will provide the system reform of providing of administrative services in the sphere of state registration of legal entities and entrepreneurs. The purpose of the document is to bring the state registration in compliance with such principles of administrative services providing:
- disclosure;
- transparency;
- efficiency and timeliness;
- rational minimization of number of documents and procedural actions necessary to obtain the administrative services;
- availability and convenience for objects of applications;
- transfer of authority to provide administrative services in the field of state registration of legal entities and entrepreneurs to local governments, local state administrations, notaries and banks.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Article 60 of the Law of Ukraine “On Business Associations” (to reduce quorum of the general meeting of participants of a limited liability company)”. Corresponding bill is registered under № 2757, which establishes that the general meetings of participants are considered to be plenipotentiary, if participants, representatives of participants) are present there owning in aggregate more than 50% of votes.
At the same time the document also contains a provision which states: another percentage of votes also is entitled to establish quorum of participants. The limited liability company, which statutory capital has no the state share, has this possibility.
It should be recalled that currently quorum of general meeting of participants is equal 60% of votes.
The State Fiscal Service of Ukraine by its letter “On the procedure for registration in the Unified Register of tax invoices of adjustment calculations to tax invoices including the date of preparation before 01.02.2015” of 16.11.15, № 24356/6/99-99-19-03-02-15 explained: special deadlines of registration of tax invoices issued during the period of 1 July to 30 September 2015 could be applied prior to registration in the Unified Register of tax invoices of adjustment calculations.
This refers to para. 39 of subsection 2 of sec. XX of the Tax Code of Ukraine (hereinafter – TCU) under which the tax invoices:
- prepared from 1 to 15 days (inclusive) of the month - registered to the last day (inclusive) of the month in which they to be drafted;
- prepared from 16 day to the last day (inclusive) of the month - registered to the 15th day (inclusive) of the month following the month in which they to be drafted.
There are more details about this in Calendar of registration of tax invoices and adjustment calculations.
The tax officers avoided a clear answer to the mentioned letter on extension of special terms for the registration of adjustment calculations. So we recommend to be guided by the general rule - 15 days from the date of their registration.
The State Fiscal Service of Ukraine by its letter “On inclusion to the tax credit of tax invoices issued in hard copies before introduction of the system of electronic VAT administration” of 16.11.15, № 24353/6/99-99-19-03-02-15 noted: if the amount of compensation to be reduced but the buyer failed the registration of adjustment calculations, the seller to be entitled to reduce the amount of tax liabilities of VAT only in the period of adjustment calculations in the Unified Register of tax invoices. At the same time controllers argue that a seller has such right within 365 calendar days from the date of adjustments calculation.
The State Fiscal Service of Ukraine in its letter “On determining of tax liabilities” of 12.11.15, № 24137/6/99-99-19-03-02-15 mentioned: taxpayer, whose non-current assets to be accounted for at the time of cancellation of VAT registration, and tax credit was reflected when the non-current assets to be obtained and which were not used in taxable transactions within its business activities, should no later than such date to charge tax liability under such non-current assets due to their usual price, determined at the moment of such calculation.
Under the regular price to be understood the price of goods (works, services) specified by the parties of the agreement, unless otherwise provided by the TCU. Thus, unless otherwise is proven, it is considered that such regular price corresponds to the level of market prices.
Controllers cited the determination of the market price from sub-paras. 14.1.219 of the TCU: “This is the price at which goods (works, services) to be transferred to another owner, provided that the seller wants to transfer such goods (works, services), and the buyer wants to obtain them on a voluntary basis, both parties are mutually independent legally and in fact, have sufficient information about such goods (works, services) and the prices which are in the market of identical (and in their absence - of similar) goods (works, services) in comparable economic (commercial) conditions”.
The Ministry of Social Policy of Ukraine in its letter “On error correction in the notification of employment” of 09.10.15, № 1336/13/84-15 indicated that two types of notification of worker employment to be established in the Order of the Cabinet of Ministers “On the procedure for notification of the State Fiscal Service and its territorial bodies on worker employment” of 17.06.15, № 413:
1. “starting” - submission of information on the acceptance of the worker;
2. “cancelling” – to be submitted in the case of errors assumption by the employer and amending the notification of acceptance of the worker.
If the employer made a mistake in the mentioned notification (the submitted information should be amended), the mistake is to be corrected. For the correction the employer should submit a notice “cancelling” with mistakes and simultaneously – “starting” with the correct data to the SFS territorial bodies of the place of registration.
The Ministry of Social Policy of Ukraine in its letter “On the redundancy payment for an employee under para.1 of Sec.1 of Art.40 of the Labor Code before the warnings expiry” of 07.10.15, № 420/06/186-15 reports: current law does not give the right to the employer to dismiss a worker on its own initiative in case of changes in the organization of production and labor (para.1 of Sec.1 of Art.40 of the Labor Code) before the two-month period of the dismissal notice respectively.
However the agency believes that if the employee wishes to retire before the end of two months of the dismissal notice, the employer can satisfy the request. But this initiative of the employee (to retire earlier) should be recorded on the paper. The employee should submit a statement where heshe asks to shorten the term of the dismissal notice, and where the date heshe wishes to retire to be indicated.
It should be reminded that whereas the basis for termination of employment contract is para. 1 of Sec.1 of Art.40 of the Labor Code, the employee should be paid the redundancy payment in the amount not less than the average monthly wage (Art.44 of Labor Code). However, additional redundancy payment could be established in workplace agreement of the company.
The Social insurance fund for temporary incapacity for work in its letter “On issues of average wages calculation in accordance to the Procedure № 1266” of 25.08.15, № 5.2-32-1380 indicated: if insured person was sick a part of the month in the accounting period, the single incentive and compensation payments accrued and paid in the this month should be included in full when the wages calculation. In other words it is not necessary to take into account the amount of payments proportion to the hours actually worked. And in any case, the amounts of monthly wages should be taken within the threshold for paying of single contribution.
In addition, the agency reminded: if the insured person for a serious reason (specified para. 3 of the Procedure of the average wage calculating (income, cash security) to calculate the payments on compulsory state social insurance, approved by the Cabinet of Ministers of 26.09.01, № 1266) didn’t work full month (the first day to the first day of the month) during the calculating period, such month should be excluded from the calculating period. Incentive and compensation one-time payments accrued and paid this month, are not included in the calculation of average wages.
