The State Fiscal Service of Ukraine in the individual tax advice “On the calculation of the unified contribution to the salaries of students who undergo industrial practice at the company” of 17.10.17, No. 2257/6/99-99-13-02-03-15/ІПК insists on the need to accrue the unified contribution to the benefits that students receive while undergoing industrial practice. These payments are referred to as salaries by representatives of the fiscal department, referring to paragraph 17 of the Procedure for providing work places for students, students of vocational schools of production training and industrial practice, approved by the Cabinet of Ministers of Ukraine from 07.06.99, No. 992.
The State Fiscal Service of Ukraine in the individual tax advice “On the implementation of transactions for the transfer of property by VAT payer to the management of non-payer of VAT” of 17.10.17, No. 2259/6/99-99-15-03-02-15/ІПК considered the transfer of property to the management of non-payer of value added tax (hereinafter − VAT), namely, the unified tax payer at a rate of 5%. Representatives of the fiscal department indicated that the unified tax payer can be the manager of the property only after registration by the taxpayer and transition to the unified tax rate of 3%.
After all, when registering a property management contract, the controllers additionally enter into the account of the property manager as a tax payer − responsible for the maintenance and introduction of taxes to the budget during the execution of the contract. At the same time, under item 180.1 of the Tax Code of Ukraine (hereinafter − TCU), the property manager should keep separate VAT-accounting for business transactions related to the use of property received in management under the relevant contracts.
That is why during the registration of a property management contract, the manager must submit documents for the registration of such an agreement together with the registration application of the VAT payer.
It should be recalled that under a property management contract, one party (the grantor of the management) transfers to the second one (the manager) for a certain period the property to the management, and the other party undertakes for the payment the management of this property on its behalf in the interests of the grantor of the manager or the person designated by him/her (beneficiary). This is stated in Art.1029 of the Civil Code of Ukraine.
The Ministry of Finance of Ukraine by its the Order “On Approval of the Procedure for the Provision of General Tax Advice” of 27.09.17, No. 811 approved the procedure for the preparation and provision of general tax advisory services.
The Expert Council on the preparation of general tax advisory services under the Ministry of Finance will be responsible for providing proposals and recommendations for the preparation of general tax advisory projects.
General tax advice is provided by:
- on the results of the periodic generalization of individual tax advice provided to the payers by the controlling bodies;
- if there are circumstances indicating the ambiguity of certain norms of tax and other legislation, the control of which is entrusted to the controlling bodies.
In order not to overlook these points, the State Fiscal Service of Ukraine is obliged to provide the Ministry of Finance, quarterly not later than on the 5th day of the month following each calendar quarter, generalized information on the results of the practical application of taxation legislation, the payment of the unified contribution, along with proposals for the need to provide general tax advice.
Generalizing tax advice is valid until the moment when the Ministry of Finance recognizes the order of its approval as invalid, or the court cancels such a decree by the Ministry of Finance.
It should be recalled that a taxpayer (tax agent and or his/her official) who acted in accordance with a general tax advice can not be punished for acts that contain signs of a tax offense.
The Ministry of Defense of Ukraine issued the Order “On Approval of the Amendments to the Instruction on the Procedure and Amounts of Remuneration to the Armed Forces of Ukraine for Direct Participation in Military Conflicts or Counter-Terrorist Operations, Other Measures in a Special Period” of 06.09.17, No. 467, which provides for an increase from August 1, 2017 remuneration of servicemen for direct participation in military conflicts or ATO, other events in a special period.
Consequently, for direct participation in the ATO on the line of the combat collision with the depth of the company’s main points of the first echelon, the execution of combat missions, as well as the tasks of conducting operational intelligence on the territory of the enemy, participation in measures to repel an armed attack on objects protected by servicemen, the release of such facilities in the event of their capture or attempt to forcibly take possession of weapons, combat and other equipment provides a reward of UAH 10 000 (earlier UAH 7 500). For participation in ATO in other places of dislocation within the defined area of its conducting - UAH 4 500 (earlier UAH 3 500).
The National Securities and Stock Market Commission (hereinafter − NSSMC), by its decision “On information contained in the notice on acquiring the ownership of a dominant controlling shareholder and a public irrevocable claim” of 05.09.17, No. 662, approved a notice form on acquiring the right ownership of a dominant controlling shareholding.
It should be recalled that a person (persons acting jointly) who, as a result of the acquisition of a company’s shares, taking into account the number of shares owned by it and its affiliates, became (directly or indirectly) the owner of the dominant controlling shareholder within the next business day from the date of acquisition him/her right to own such a block of shares is obliged to submit to the NSSMC and to the company the relevant notice (part 1 of Art. 652 of the Law of Ukraine “On Joint Stock Companies” dated September 17, 2008 No. 514-VI).
The National Commission established the amount of information that should include a public irrevocable demand for the acquisition of shares in all shareholders of the company by the person who owns the dominant controlling stake or an authorized person.
National Energy and Utilities Regulatory Commission (hereinafter – NEURC) by its resolution “On Approval of the Procedure (Rules) for the Organization and Accounting of Licensed Activities by Business entities in the Heat Supply” of 10.10.17, No. 1223 approved the Procedure (rules) for the organization and accounting of licensed activities by entities in the field of heat supply. This document is intended to regulate the activities of subjects of natural monopolies and business entities in adjacent markets that conduct or wish to carry out the activity of producing heat energy at heat generating units, transport it through main and local (distribution) heat networks, and also supply.
The procedure determines the mechanism, principles, procedures and common methodological principles of organization and accounting for licensed activities separately from other types of activities. For example, for the purpose of forming the full cost price by type of licensed activity in the field of heat supply, administrative costs are allocated according to the distribution base defined by NEURC for the purposes of tariff formation. Other expenses the licensee directly attributes to expenses of that type of activity, with which these expenses are directly connected.
Subjects of management in the field of heat supply report in accordance with the established procedure on the forms of regulatory reporting, which is determined by NEURC. They submit a financial report in accordance with Accounting Regulations 29 “Financial Statements by Segments”, and also report in accordance with the forms specified in this Procedure (Rules) and is given in its annexes 24−26.
The Ministry of Social Policy of Ukraine by its letter “On the application of para. 28 of Procedure No. 1266 for workers with hourly pay system” of 23.05.17, No. 262/0/86-17/273 clarified how to calculate the average daily salary, if the company carried out the wages according to an hourly system and before the occurrence of an insurance case, the employee for good reason had no earnings or the insurance case occurred on the first day of work.
According to para. 28 of the Procedure for calculating the average wage (income, cash) for the calculation of payments for compulsory state social insurance, approved by the Resolution of the Cabinet of Ministers of Ukraine of 26.09.01, No. 1266 (hereinafter − Procedure No. 1266), if in the calculation period prior to the occurrence of an insured event, the worker did not have any earnings for good reason or the insurance case came on the first day of work, the average salary is determined on the basis of the tariff rate (official salary) or its part established on the day it was set insurance case. According to the department, according to the hourly wage system, the tariff rate at the time of the occurrence of an insured event can be calculated as the product of the hourly rate in the month of the occurrence of the insured event to the standard of working time this month.
The average daily salary in the month of the occurrence of the insurance case is calculated by dividing the tariff rate in the month of the occurrence of the insured event on the average monthly number of calendar days (30, 44), the Ministry of Social Policy says, referring to para. 5 of the Procedure No. 1266.
