The Cabinet of Ministers of Ukraine reduced number of licensing authorities by its Resolution “On approval of list of licensing authorities as invalid, some Resolutions of the Cabinet of Ministers of Ukraine” of 05.08.15, № 609.
New List of licensing authorities (hereinafter – the List) includes the following licensing authorities:
1. The Ministry of Finance.
2. State Service of Ukraine on Labor.
3. The Ministry of Environment.
4. The Ministry of Economic Development (in some cases together with regional administration and Kyiv City Administration).
5. State Architectural and Construction Inspectorate.
6. Administration of State Service of Special Communication.
7. State Emergency Service of Ukraine (SESU).
8. The Ministry of Social Policy.
9. The State Fiscal Service of Ukraine (SFSU).
10. The Ministry of Internal Affairs of Ukraine (MIA).
11. The Ministry of Healthcare of Ukraine (MHU).
12. State Security Service of Ukraine (SSSU).
13. The Ministry of Education and Science of Ukraine (MESU).
14. The National Committee on Fisheries.
15. State Service of Ukraine on Transport Safety.
16. State Aviation Service.
17. The National Committee of financial services.
18. State Nuclear Regulatory Committee of Ukraine (SNRCU).
19. The National Securities and Stock Market Commission (NSSMC).
20. The National Commission for the State Regulation of Communications and Informatization (NCSRCI).
21. The National Commission for the State Regulation of Energy and Utilities (NCSREU) (in some cases together with regional administration and Kyiv City Administration).
22. State Administration on Medical Products and drug control.
23. The National Television and Radio Broadcasting Council of Ukraine.
24. State Administration for food safety and consumer rights protection.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of Procedure for refund of expenses and loses due to use of transportation and floating craft of individuals or legal entities by military servicemen of National Guard” of 19.08.15, № 611 regulated issues how to compensate loses of transportation use by National Guard to vehicle owners.
This is about the use of vehicles in accordance with para.10 of chap. I of Art.13 of the Law of Ukraine “On the National Guard of Ukraine” of 13.03.14, № 876-VII for:
- stop an offense;
- vehicular access to place of accident, natural disasters;
- convoy to hospitals of those people who need emergency medical care;
- prosecution of offenders and their accompaniment (or convoy) to Internal Affairs Agencies.
The Procedure does not apply to transport of diplomatic representations and consular posts of foreign states as well as special purpose vehicles.
The use of means of transport is their temporary withdrawal by military servicemen of National Guard for a term, which does not exceed time required to perform mentioned above functions.
The vehicle owners will have compensation for the expense of funds provided for by the state budget for the maintenance of the National Guard.
The vehicle owners to receive the compensation should apply to the General Directorate of the National Guard (military control body of operational and territorial association, unit, military unit (subdivision), higher educational institutions, Training Units (of center), base, institution, agencies of the National Guard) and provide the following documents:
- application for reimbursement of expenses;
- copy of act (or card) of temporary use of vehicles;
- copy of documents confirming the ownership of the vehicle to its owner;
- copies of documents, calculations confirming the expenses and losses incurred by the owner of the vehicle due to the use.
Within 5 working days the documents are sent to the General Directorate of the National Guard, where they are examined and the decision is made on the compensation of expenses in the terms defined by the Law of Ukraine “On appeals of citizens” of 02.10.96, №393/96-VR.
Internal investigation could be conducted until the circumstances of use of vehicles are clarified, then the decision date would be increased.
The Cabinet of Ministers of Ukraine defined the procedure for distribution of medical subsidy between local budgets by its Resolution “On approval of the distribution formula of amount of medical subvention to local budgets from the State budget” of 19.08.15, № 618 (comes into force on 1 January 2016). The adoption of Government Resolution was due to updating of the Budget Code of Ukraine (hereinafter - BCU).
Estimated expenditures of volume of medical subvention expenses (Art. 1034 BCU) from next year should be determined depending on the population size living in relevant administrative-territorial unit as of 1 January 2016. Volumes of allocated funds (particularly for treatment of diabetics and patients with chronic kidney disease, etc.) should be taken into account in calculations.
Please note that in the current year main subventions are calculated according to formulas that are registered in Articles 26, 27 of the Law of Ukraine “On State Budget of Ukraine for 2015” of 28.12.14, №80-VIII. Besides, formulas from government should be used since the beginning of the next year. Also, they should be used when the drawing up of budget for 2016.
The State Fiscal Service of Ukraine in its letter “On determination of VAT taxation base of transactions during the delivery of independently produced goods” of 08.04.15 р. №7414/99-99-19-03-02-15 explained how to determine the base of VAT taxation during the delivery of independently produced goods.
Therefore, taxation base of transactions of delivery of independently produced goods (services) could not be higher than their production cost determined in accordance with Accounting Standards 16 “Expenditures”.
In general taxation base of transactions of delivery is to be determined according to agreed cost (para. 188.1 of the Tax Code of Ukraine, hereinafter - TCU). In addition, delivery time of base of independently produced goods (services) should not be lower than their self-cost.
Produced supplies should be entered to the company balance at the base cost. This is production cost for independently produced supplies. The cost includes:
- direct financial expenses;
- direct labor payment expenses;
- other direct expenses;
- variable and fixed distributed general production expenses.
1. If the first event is an advance payment for yet non-produced goods, the supplier should determine liabilities, based on agreed cost, at the time of receipt of the advance payment. And the supplier should prepare a tax invoice (hereinafter -TI) and register it in the Unified Register of tax invoices (hereinafter - URTI).
If production expense of independently produced goods exceeds agreed cost when recognition of the goods, the second TI should be prepared on excess amount indicating the type of reason “17”. Such TI also should be registered in URTI.
2. If the first event is shipment of independently produced goods and production expenses exceed agreed cost, the second TI should be prepared on the shipment date and registered in URTI:
- the first - taking into account the agreed cost;
- the second (indicating the type of reason “17”) – on the difference between production expenses and agreed cost.
The Ministry of Finance of Ukraine by its Order “On approval of Procedure of filling in the documents for transfer in case of payment (collection) of taxes, fees, customs duties, unified contribution, implementation of budget refund of value added tax, return of mistaken or over transferred funds” of 24.07.15, № 666 updated the Procedure of filling in the documents for payment of taxes and fees.
The Procedure approved by the Ministry of Finance regulates filling of settlement documents for:
- transfer in case of payment (collection) of taxes, fees, customs duties, unified contribution;
- implementation of budget refund of VAT;
- return of mistaken or over transferred funds.
Also the document gives the rules and examples of filling of such line of settlement document as “Purpose of payment” in different situations. In addition, the document gives an updated list of codes of types of taxes payment, duties, unified contribution and other payments.
