Verkhovna Rada of Ukraine in its Order № 4835-VI dd. May 24, 2012 introduced changes to some legislative acts of Ukraine as for state registration of foreign investments.
The law came into effect on December 16, 2012.
Verkhovna Rada of Ukraine approved Law № 5515-VIdd. December 06, 2012 “About State budget of Ukraine for 2013”.
Minimum living wage for employable persons is determined: from January 01 – 1147 hryvnyas, from December 01 – 1218 hryvnyas.
Minimum salary in 2013 will be in amount per month: From January 01 – 1147 hryvnyas, from December 01 – 1218 hryvnyas; in amount for an hour: from January 01 - 6,88 hryvnyas, from December 01 – 7,3 hryvnyas.
The Law will come into effect on January 01, 2013.
Verkhovna Rada of Ukraine in its Order № 5497-VI dd. November 20, 2012 introduced changes to Article 2 of the law of Ukraine “About state purchasing”, namely added to procurement items which are subject to effect of the Law except the determined goods and services, works the purchase of which is performed by customers situated outside the territory of Ukraine or is official secret according to the Law of Ukraine “About official secret”.
Also to this list are added goods, works and services purchasing f which is performed by customers at the expense of loans acquired under state guarantee for financing projects in the sphere of agricultural industry within the frames of meeting the requirements of Memorandum about mutual understanding as for cooperation regarding realization of priority projects in the sphere of agricultural industry.
The law came into effect on December 20, 2012.
Verkhovna Rada of Ukraine approved Law № 5508-VI dd. November 20, 2012 where introduced changes to Decree of the Cabinet of Ministers of Ukraine “About public due” regarding rates for state registration of estate in real property.
There are determined rates of public due for state registration: title to real property in amount of 7 tax-free allowances of general public; other right to thing on real property, encumbrance on real property in amount of 3 tax-free allowances.
The law comes into effect on January 01, 2013.
Cabinet of Ministers of Ukraine approved regulation № 1144 dd. December 05, 2012 “About introduction of changes and recognized as invalid, some acts of cabinet of Ministers of Ukraine because of passing the Law of Ukraine “About advocacy”.
Regulation came into effect on December 14, 2012.
Ministry of Finance of Ukraine in its Order № 1146 dd. November 06, 2012 introduced changes to the Procedure on accounting of payers’ taxes and dues”.
The law came into effect on December 24, 2012.
Ministry of Finance of Ukraine in its Order № 1203 dd. November 19, 2012 approved Provision about the procedure on entering an appeal of taxpayers and their consideration by STS authorities while appealing in administrative proceedings of tax decision notices as for determination of amounts of money liabilities of taxpayer ot any other decisios of STS authorities.
Ministry of Justice of Ukraine in its Order №1758/5 dd. November 29, 2012 introduced changes to some orders of the Ministry of Justice of Ukraine on issues of distrained property realization.
The law came into effect on December 14, 2012.
Ministry of Economic Development and Trade of Ukraine in its Order №1285 dd. November 14, 2012 approved the Procedure on considering economic development and trade of Ukraine of cases as for violation the requirements of legislation which regulates activity in the sphere of prevention and countering legalization (money laundering) and applying sanctions.
The law came into effect on December 24, 2012.
Security Service of Ukraine in its Order № 515dd. November 16, 2012 approved Policy and procedure for acceptance, registration and considering at Security Service of Ukraine of applications and notifications about committed criminal offences.
The law came into effect on December 24, 2012.
State Tax Service of Ukraine in its letter № 11241/0/71-12/10-1117/4680 dd. December 11, 2012 considered query as for possibility to provide to STS authorities electronic exemplars of Cargo Customs Declaration for performance item.200.8 Article 200 of IRC and specified that according to Article 7 of Law № 851-IV original copy of electronic exemplar of the document is considered electronic exemplar with obligatory details including electronic digital signature of the author.
In case electronic document is sent to several addressees or it is kept on several electronic media each of electronic exemplars is considered the original of electronic document.
State Tax Service of Ukraine in its letter № 6709/0/61-12/15-1415 dd. December 06, 2012 as for VAT taxation of operations on software product supply specified that deliverance from VAT taxation is extended to operations on supply of software product regardless registration of VAT taxpayer as entity which applies peculiarities of tax assessment of income tax of enterprises industry entities of software product are contemplated in item 5 of sub-section 10 section XX of IRC.
State Tax Service of Ukraine in its letter № 11.1/1.2-14/14129-ЕП dd. December 18, 2012 provided explanations as for practical issues of application item 123.2 Article 123of the Internal Revenue Code of Ukraine.
In case the results of custom control received after termination the procedure of custom registration and release of goods testify about underdeclaration of tax liabilities determined by taxpayer in tax declarations in result of illegal receipt of tax privileges – there is responsibility contemplated in item123.1 Article 123 of IRC.
State Tax Service of Ukraine in its letter № 11.1/1.2-15.1/14201-ЕП dd. December 20, 2012 informed that during customs formalities regarding cargoes which are transit according to the Law of Ukraine “About transit cargoes”, payment according to sub-item 3.1.2 item 3.1 Article 3 of the Procedure as for payment for customs formalities performance by customs authorities or beyond working hours, determined for them, approved by order № 610 of Ministry of Finance of Ukraine dd. May 28, 2012 is not executed.
State Tax Service of Ukraine in its letter № 1281-7-25-12 dd. November 15, 2012 provided comments as for the Law of Ukraine “About introduction of changes to some laws of Ukraine in part as for cancellation the requirements concerning the necessity of obligatory provision of written extracts from Single State Register of legal and physical entities – entrepreneurs” which comes into effect on January 18, 2013. In particular, according to this Law there is cancelled the requirement as for provision by business entities extracts from Single State Register of legal and physical entities – entrepreneurs in order to receive documents of permissive nature, licenses and check of civil legal capacity and legal competency of legal entity notary offices at notarial actions committing.
Secialists of the Group of Companies “De Visu” are ready to provide advisory services as for various issues on financial and economic activity conducting. In order to receive more detailed information you may call at the following phone numbers: (044)279-00-00, (044)279-40-00.
