The Verkhovna Rada of Ukraine adopted a new Law on the Cabinet of Ministers of Ukraine. The document was prepared in connection with Constitution changes. It should ensure compliance the legal status of the CMU with basic constitutional norms.
Parliament also adopted the Laws:
- On amending the Law of Ukraine 'On the central executive authorities' on bringing it to conformity with the Constitution of Ukraine;
- On amending the Law 'On local state administrations' on bringing it into conformity with the Constitution of Ukraine.
The Ministry of Revenue and Duties of Ukraine in its letter of 30.12.2013 № 18744/6/99-99-19-03-02-15 noted that profit from the electricity industry (Class 40.11 Series 40 КВЭД 009:2005 or Сlass 35.11 КВЭД 009:2010), generating electricity exclusively from renewable energy sources is exempted from taxation
In the letter were recalled that Class 40.11 Series 40 КВЭД 009:2005 includes the production of electricity with using any sources, including heating, nuclear energy , water power, energy, derived from renewable sources, electricity produced by gas turbines , diesel stations or other renewable sources.
Class 35.11 Series 35 КВЭД 009:2010 includes all economic activities, related to the position 40.11.0 КВЭД 009:2005 , namely using generating systems for the production of electricity , including heating, nuclear , hydroelectric and gas turbines, diesel stations or other renewable sources other than generating electricity from incineration of wastes.
The Ministry of Revenue and Duties of Ukraine in its letter of 11.12.2013 № 26953/7/99-99-19-03-02-17 noted that income tax payers with the base tax (reporting ) period the calendar year should reflect (calculate ) in tax accounting of income tax return the amount of returnable financial assistance and imputed interest, accrued on such amounts for the reporting (tax) year, not quarterly.
Returnable financial assistance from non-payers of income tax (including non-residents) or payers, using the benefits from this tax, including applying a reduced rate, which was not returned at the end of the reporting period should be included in other income . Further, the amount of returned financial assistance is included in the costs.
Amounts of imputed interest, accrued on returnable financial assistance, received from income tax payers and not returned at the end of the reporting period are included in the taxpayer's income as non-repayable financial assistance.
The Ministry of Revenue and Duties of Ukraine in its letter of 26.11.2013 № 16087/6/99-99-1703-01-16 reminded that up to 1 July 2013 Unified Social Contribution (USC) had not been accrued on the amount of benefits in connection with pregnancy and childbirth. Therefore, the amount of benefits for pregnancy and childbirth which is calculated for the mentioned period is not the base for USC taxation.
Sick leave and maternity leave, which was opened after 01.07.2013 should be included in the calculation of USC base.
The Ministry of Revenue and Duties of Ukraine in its letter of 14.01.2014 № 464/5/99-99-19-01-01-10 noted that the Tax Code of Ukraine does not impose restrictions on the possibility of a single tax payer - natural person who is in group 2, to provide services on hotel accommodation to foreigners, residing in Ukraine for a short time.
Authors of the letter reminded that if the primary document was prepared outside of the village, as a place where business operation performed, should specify the appropriate administrative and territorial unit.
In case of documentation business transaction carried out outside of Ukraine by primary document should be specified the name of country.
The absence of this document does not allow to make document primary.
The Ministry of Revenue and Duties of Ukraine in its letter of 08.11.2013 № 14933/6/99-99-17-02-01-15 analyzed the order of t personal income tax payment by legal entities, their branches, offices and other separated units and noted that if the legal person has neither authorized nor unauthorized separated divisions, the personal income tax on income, paid to an individual in the form of rent for the land, such person should pay (transfer) at its location on the accounts, opened in the State Treasury authorities.
Personal income tax withheld by separated division, in particular, from the incomes of employee, working on rented lands are, transferred to the local budget at the location of such separated division.
For the separated division, which is not authorized to charge (to pay) the personal income tax, all duties should be paid by the legal entity.
The Ministry of Revenue and Duties of Ukraine in its letter of 17.12.2013 № 20121/5/99-99-19-04-02-16 said to apply tax benefit, exempting transactions on the supply of construction works from VAT, related to construction of affordable housing (p. 197.15 the Tax Code of Ukraine) are eligible only entities, that are developers and executives of the regional construction (purchasing) program of affordable housing in the relevant region (indicated in the passport of the program) and directly engaged in construction work.
The land plots on which such building is carried out, should be in a list - construction should comply with all requirements for funding, technical and other conditions determined by the Law 'On prevention of the global financial crisis on the construction industry and housing construction' and by relevant legal acts.
Other entities that perform work to provide affordable housing for subcontracts with implementing the regional program construction (purchase) of affordable housing, don’t have the right to use mentioned benefits and provide services with VAT charged at the full rate.
State Land Agency by its letters of 14.01.2014 № 28-28-0.17-250/2-14 and of 21.01.2014 № 28-28-0.17-575/2-14 provided explanations regarding:
- Re-registration of a right of permanent land using;
- Order of registration of a right of using (lease) of land for agricultural purposes.
Social Protection of Disabled Fund in its the letter of 28.05.2013 № 1/6-175/09 noted that the Law 'On Social Protection of Disabled in Ukraine' does not set standards for the employment of disabled people in relation with the notice of a job center vacancies and in case of default of this standard the company should pay sanctions.
Social Protection of Disabled Fund said that ensuring the rights of disabled persons for employment and paid work, including the condition of work at home, carried out by their direct appeal to enterprises, institutions, organizations or public service employment.
Selection of the workplace is carried out mainly in the enterprise, where disability had taken place, with the wishes of the disabled, its existing skills and knowledge, as well as the recommendations of medical and social expertise.
The Ministry of Social Policy of Ukraine in its letter of 26.12.2013 № 14909/0/14-13/06 on consideration of the order of business entities employing workers for further performance of their work in Ukraine for another employer, noted that such activities indicated by subject in the registration card confirming state registration of legal entities and physical persons-entrepreneurs, as one of the core activities (codes 78.10, 78.20 and 78.30 КВЕД: 2010) and is carried out only on the basis of a permit, issued by the State Employment Service.
If the subject of economic activities does not have types of its activity in accordance with КВЕД 78.10, 78.20, 78.30 or they are not assigned to the main resolution on hiring employees for further performance of their work in Ukraine for another employer by State Employment Service is not issued.
Also, it is obligatory to sign relevant agreement between the employer, hiring workers and the employer who will use work of such employee.
