The Cabinet of Ministers of Ukraine by resolution № 440 of 05.06.2013 approved the Procedure of presentation and registration of the material-technical base conformity declaration of the business entity with legal fire safety requirements, which defines file and registration procedure of the declaration of material and technical base conformity of business entity with legal requirements on fire safety, it is entitled to work start only established companies and using start by company of immovable property (buildings, structures, premises or parts thereof).
The Cabinet of Ministers of Ukraine by resolution № 437 of 27.05.2013 approved the Procedure for the issuance, renewal and revocation of permits for the employment of foreigners and stateless persons, which provides that the territorial authorities of the State employment service in Crimea, regions, cities of Kyiv and Sevastopol, issue the permissions on work use on specific positions at the habitual domicile of enterprises, institutions, organizations.
The Ministry of Finance of Ukraine by the letter № 31-08410-07-29/15861 of 24.05.2013, reminded some questions of the financial statements and reported that the companies are required to file quarterly and annual financial statements. Interim statements are prepared quarterly on an accrual basis from the reporting year beginning as part of the balance sheet and financial results report.
The Ministry of Social Policy of Ukraine by the letter № 286/13/155-13 of 09.04.2013 clarified the issue of allowances payment to physicians and reported that, in accordance with par. 2 of the Order on allowances establishing for long-service pay to specialists of state institutions of veterinary medicine approved by the Cabinet Ministers of Ukraine № 972of 25.07.2007, allowances for years of service are set to specialists of public institutions of veterinary medicine who conduct laboratory and diagnostic tests, veterinary and sanitary expertise in the markets, medical and preventive work carried out veterinary and sanitary control and supervision by the state border and transport, except those that receive the allowances (extra charge) for length of service (seniority) on other grounds, in accordance with the law.
The National Bank of Ukraine by resolution № 241 of 20.06.2013, has defined such mandatory reserve requirements for the formation of banks required reserves:
deposits funds of legal entities and individuals in national currency on demand and funds at current accounts – 0;
deposits funds of legal entities in foreign currency on demand and funds at current accounts – 10;
deposits funds of individuals in foreign currency on demand and on current accounts – 15;
fixed period funds and deposits of legal entities and individuals in national currency – 0;
long-term funds and deposits of legal entities and individuals in foreign currency – 5;
short-term funds and deposits of legal entities and individuals in foreign currency – 10;
funds raised by banks from non-resident banks and financial institutions-non-residents in domestic currency – 0;
funds raised by banks from non-resident banks and financial organizations-non-resident in foreign currency (other than Russian rubles) – 5;
funds raised by banks from non-resident banks and financial institutions-non-residents in Russian rubles – 0.
The National Bank of Ukraine by the letter № 19-015/6892 of 25.06.2013 identified the list of securities that may be considered by it as acceptable loan security of refinancing in the III quarter of 2013.
The National Bank of Ukraine by resolution № 184 of 21.05.2013 made changes to the Chart of Accounts for banks in Ukraine and the Regulations on the application of the Chart of Accounts for banks in Ukraine, in particular, excluded the account 6027 АП “Interest incomes on loans in the investment activities, which provided to business entities”. In addition, introduced the account 2644 П “Fund assets of referendum initiative group on national referendum carrying out”.
The State Property Fund by the Order № 798 of 10.06.2013 approved the Procedure for the examination of the heads of practitioners of valuation activities, which defines the procedure on the examination passing of the heads of practitioners of valuation activities, which will carry out valuation activity on specialization 1.8 “Valuation for tax purposes and the calculation and payment of other mandatory payments which are charged in accordance with the legislation” under the direction 1 “Valuation of objects in tangible form” and/or specialization 2.3 “ Valuation for tax purposes and the calculation and payment of other mandatory payments that are levied accordance with the legislation” under the direction 2 “Valuation of integral property complexes, shares, securities, property rights and intangible assets, including the rights to intellectual property” and/or managers of business entities which intend to carry out valuation activities in the direction 3 “Valuation for tax purposes and the calculation and payment of other mandatory payments levied in accordance with the legislation”.
The Ministry of Revenues and Duties of Ukraine by the letter № 1291/6/99-99-19-03-02-15 of 22.04.2013 reminded procedure for advance payments for income tax of enterprises which are being closed, and reports that the company, which falls under the par.57.1 of Art. 57 of the Tax Code of Ukraine and begins the liquidation procedure, stops paying advances fees in the reporting month, which serves the liquidation balance. Accrued such payer advance payments are taken into account in the reduction commitments declared in the liquidation declaration for income tax, which is applied by the payer at the relevant date of the reporting year.
The Ministry of Revenues and Duties of Ukraine by the Order № 143 of 03.06.2013 approved the Procedure for providing by the taxpayer an application for documentary remote audit unscheduled e-examination and decision by territorial authority of the Ministry of Revenues and Duties of Ukraine to conduct such inspection. This document provides that the documentary remote unscheduled electronic inspection of taxpayers in the simplified system of taxation, accounting and reporting are carried out from January 1, 2014; subjects of micro-, small- and medium-sized businesses – from 1 January 2015, other taxpayers – from 1 January 2016.
The Ministry of Revenues and Duties of Ukraine by the letter № 8443/7/99-99-15-04-01-17 “On consideration of the letters (relative to the ecological tax payment)” dated 17.06.2013, reported that from 1 January 2013 only in the case of accommodation by agricultural enterprises, rural and other farms which engage in producing (growing), processing and marketing of livestock products and poultry farming, the volume of manure and poultry manure in specially allocated areas or facilities, for the use of which is authorized designated authorities of waste disposal or the implementation of other aspects of waste management, they have to pay for such volumes an ecological tax.
The Ministry of Revenues and Duties of Ukraine by the letter № 4730/5/99-99-15-01-05-16 of 03.06.2013 on the definition of the company officials reported that heads of enterprises (Chairman of the Board, President, CEO, Director, Deputy director, chief accountant), regardless of their form of ownership are considered as management officials.
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