The Cabinet of Ministers of Ukraine approved the new samples of the excise duty stamps for alcoholic beverages and tobacco products, which would be introduced from January 1, 2015, by the Regulation of 19.11.2014, № 627 “Some problems of input of the excise duty stamps for the new model for alcoholic beverages and tobacco products”.
In this regard, the State Fiscal Service is instructed:
- to ensure the production of the new samples excise duty stamps before December 25, 2014 as well as their sale in due order;
- starting January 1, 2015 to terminate the sale of the excise duty stamps, which samples were approved by the Regulation of the Cabinet of Ministers of 13.03.2013, № 188.
In addition, the reduction of the excise stamp value is also provided for. Thus, it will be UAH 0.1926 for the alcoholic beverages and UAH 0.091 for the tobacco products.
The State Fiscal Service of Ukraine in its letter of 27.10.2014, № 5685/6/99-99-19-02-02-15 “Regarding the inclusion of interests into the income on the assets of collective investment institutions” reminded of the income taxation procedure of the interests of collective investment institutions.
The incomes as the sum of the collective investment are not taken into account when determining the subject of income taxation. In particular, such income as:
- attracted funds from the collective investment institutions (hereinafter-CII);
- incomes from the transactions of CII assets;
- accrued incomes on the CII assets;
- attracted funds from the certificate holders of funds of real estate activities;
- incomes from the assets transactions of funds of real estate activities;
- accrued incomes of the assets of funds of real estate activities, established in accordance with the law.
The exception is the incomes received as interests on these assets.
The taxmen also note in the letter, that interest incomes accrued on the CII assets and the assets of funds of real estate activities are the subject to the income tax.
The State Fiscal Service of Ukraine in its letter of 18.11.2014, № 10918/7/99-99-25-01-01-17 “On filling of the customs declaration boxes when declaring humanitarian aid” answered the question how to issue the customs declaration (CD) for the import humanitarian aid.
Due to requests of recipients of the humanitarian aid regarding the filling of the customs declaration boxes when declaring the humanitarian aid in accordance with the import customs regime, the SFSU explained the following.
The filling of the CD when declaring the import humanitarian aid is carried out with some peculiarities:
- the product code could be indicated in box 33of the CD when declaring the humanitarian aid at the choice of the declarant or the authorized person in accordance with the Ukrainian Classification of Goods for Foreign Economic Activity at the level of the first six marks (goods, which are imported to Ukraine and are the subject to the registration in the state the registration authorities);
- the digital code of the tax benefits is indicated in box 36 of the CD. The benefit code “030” corresponds to the humanitarian aid.
Since the payment of custom duties or the application of measures of their payments when declaring the humanitarian aid are not carried out, the boxes 12, 43, 45, 47 22, 23, 42, 46 are not to be filled.
In this case, the code of goods transfer “AA” is indicated in the second section of the box 37 of the CD as the first marks.
If the information of the specification usage (when using the CD in hard copy with the specification presentation on paper) is included in box 4 of the CD, the information of goods, except first indicated in the CD, are included in the volume in accordance with the specification.
The State Fiscal Service of Ukraine in its letter of 28.10.2014, № 8668/7/99-99-11-17 explains the nuances of changing rate of the occupational hazard.
If the UST payer does not agree with the established rate of the occupational hazard, this payer could reconcile the rate with the Social Insurance Fund of the accident within 10 working days after receipt of the abstract from the Unified State Register.
The Fund, if necessary, makes a decision to refer it to the new rate of the production occupational hazard and should send the notice of the rate change of the production occupational hazard to the SFSU not later than the next business day.
In addition, in the case of change of company economic activity, the Social Insurance Fund of the accident changes the corporate nationality of the company to the rate of the production occupational hazard. The rate change of the occupational hazard is carried out once a year based on the results of the work of the insurer in the previous calendar year. The new rate of the occupational hazard is established from the beginning of the year.
In case of receiving the information from the SFSU on amending the data of the insured regarding the changing of the main economic activity, the Social Insurance Fund of the accident may verify the data submitted by the insured.
The Ministry of Finance of Ukraine by the Order of 14.11.2014, № 1130 “On Approval of the Regulations on the registration of value added tax payers” approved a new procedure for the registration of VAT payers.
The Regulation determines the order of:
- the Registration of VAT payers;
- the Cancellation of the Registration of VAT payers;
- the maintenance of the Register of VAT payers;
- the assigning of the individual VAT number;
- the promulgation of the data from the Register of VAT payers;
- the re-registration of VAT payers;
- the documentation maintenance for registration / cancellation of registration of VAT payers;
- the formation and the provision of statements and certificates from the Register of VAT payers.
In addition, the forms of registration applications, the documents of the cancellation of VAT payers’ registration etc. are defined in the Regulation.
It is also established that:
- the VAT payers, entered in the Register prior to the entry order into force, are not the subject of mandatory re-registration;
- from June 1, 2014 the registration of the VAT payers, who were in the Crimea as of 31 May 2014, should be considered to be cancelled;
- the restoration of the registration of the Crimean VAT payers is carried out after their evacuation to another territory of Ukraine or after the completion of temporary occupation via VAT payer registration in due order.
The Ministry of Justice of Ukraine by the Order of 11.11.2014, № 1886/5 “On Approval of work procedure with electronic documents in paperwork management and its preparation for the transmission to archival storage” adopted a single work procedure with the electronic documents in paperwork management.
According to the approved procedure, the general requirements are established for the implementation of electronic document management using an electronic digital signature, the work organization with electronic documents in paperwork management in the state agencies, companies, institutions and organizations regardless of ownership as well as their preparation for the transmission to archival storage.
The National Bank of Ukraine by the Resolution of 0.11.2014, № 734 “On the regulation of the situation on exchange market of Ukraine” extended the norm effect on mandatory sale of 75% of foreign exchange earnings to December 2, 2014.
This decision was made taking into account the need to ensure a balanced state in the foreign exchange market of Ukraine and prevent the use of the financial system for money laundering and terrorist financing.
