According to regulation №1039 dd. November 14, 2012 Cabinet of Ministers of Ukraine approved the criteria of activity of entities which provides social services. These criteria are developed for the purpose to determine uniform requirements for entities which provides social services (hereinafter referred to as – entities) regardless of form of ownership or business pattern.
The Regulation came into effect on November 23, 2012.
According to Regulation №1048 dd. November 14, 2012 Cabinet of Ministers of Ukraine introduced changes to the Procedure on disposition of public property objects.
The Regulation came into effect on November 23, 2012.
According to Order №1112 dd. October 24, 2012 Ministry of Finance of Ukraine approved the Procedure of appointment and removal of tax executive manager, and also the list of his functions and authorities.
The Order came into effect on November 30, 2012.
According to Order №1113 dd. October 24, 2012 Ministry of Finance of Ukraine approved the Procedure on failing instructions as for tax requirements to taxpayers by authorities of State taxation Service.
The Order came into effect on November 30, 2012.
According to Order №1114 dd. October 24, 2012 Ministry of Finance of Ukraine introduced changes to the Procedure on application of administrative arrest of taxpayer’s property. In particular, there is specified that that administrative arrest of taxpayer’s property can be applied failing the registered cash register except cases that are contemplated by legislation, but not on failing the certificates of their correspondence as it was earlier.
The Order came into effect on November 30, 2012.
According to Order №1115 dd. October 24, 2012 Ministry of Finance of Ukraine approved Amendments to the Procedure of tax lien application by authorities of Sate Taxation Service, namely:
- as amended by new item 1.11 Section I after item 1.10 of the following content: “The right of tax lien is not applied if total amount of tax indebtedness does not exceed twenty personal exemptions of general public”;
- as amended by new item 2.11 Section II of the following content: “Tax executive manager implements additional property inventory to tax lien according to the procedure determined by Article 98 of TC in case the amount sum received in result of sale of taxpayer’s property is insufficient for discharge of tax indebtedness of taxpayer”;
- as amended by new item 5.3 Section V of the following content: “In case of sale which is in tax lien according to Article 95 of TC such property is exempted from tax lien (making amendments to appropriate public registers) ever since the day of receipt by authority of State Taxation Service the acknowledgment of receipt of funds to the budget from such sale”.
The Order came into effect on November 30, 2012.
According to Regulation №476 dd. November 16, 2012 National Bank of Ukraine approved the Procedure of foreign remittances payment to physical entities. Also according to this Regulation the requirement for a period of six months was determined as for mandatory sale on interbank foreign exchange market of Ukraine foreign remittances in favor of physical entities (residents and non-residents) in amount which corresponds or exceeds 150 000 hryvnyas per month.
The Regulation came into effect on November 28, 2012.
According to letter №48-106/2714-11225 dd. November 27, 2012 National Bank of Ukraine interpreted the procedure as for mandatory financial monitoring according to item 15 of the first Article 15 of the Law of Ukraine “About prevention and countering of legalization (laundering of income) received in result of criminal actions or financing of terrorism”, financial operations on payments settlements according to foreign economic contracts will be subject to in case that in terms and conditions of agreement (contract) is specified services provision (for example, provision of services in the sphere of science, the arts, education, entertainment or other similar services including services of providers of activity in the above mentioned spheres; consulting, engineering, juristical, accounting, auditing, services in the sphere of informatization, transport and forwarding services) and also provision of commodities, operations is performed beyond the tax territory of Ukraine.
According to letter №4519/0/61-12/17-1216 dd. October 31, 2012 State Taxation Service of Ukraine directed attention that the norm as for approval of tax bill by seal (upon its availability) in amendment of Law №4014-VI dd. November 04, 2012 “About introduction of changes to TC of Ukraine and some other Ukrainian acts of legislation as for simplified system of taxation, accounting and reporting”, item 201.1 of Article 201 of TC is determined but does not act as of today.
According to Order №1046 dd. November 22, 2012 State Taxation Service of Ukraine approved corporate tax consulting on issues of consistent approach application of punitive penalties for violations of TC norms.
According to Order №1047 State Taxation Service of Ukraine approved corporate tax consulting on issues of facsimile use at primary documents drafting, documents on accounting and reporting on the ground of which came to conclusion that according to improvements notices of TC is not contemplated the right to use facsimile at signing of tax bills and/or calculations and also at execution of tax invoice.
According to Order №1051 dd. November 23, 2012 State Taxation Service of Ukraine approved corporate tax consulting as for payment of land tax by owners of nonresidential premises, single taxpayers – physical entity-entrepreneur) and plot of land is used by him for conduct of economic activity (shop, vehicle service station etc.), then such entrepreneur is discharged from liability of calculation, payment and provision of tax reporting on land tax.
According to letter №9429/0/71-12/15-1317 dd. November 21, 2012 on issues of peculiarities of taxation of entities on software product industry, State Taxation Service of Ukraine informed that in order to receive the right for application of privileged regime of tax assessment of profit tax by entities on software product industry, Order №5091 contemplates filing of registration statement to the authority of state taxation servicer according to its place of location. In case of non-approval of the form of registration statement, taxpayers file such statement in arbitrary form.
Specialists pf the Group of Companies “De Visu” are ready to provide advisory services aa for various issues of 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.
