The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Preparation and Registration of Excise Tax Invoices” of 15.05.2019, No. 2181/6/99-99-12-02-02-15/ ІПК noted that the transaction itself on the implementation of fuel cards and coupons on fuel, during which there is no physical transfer (departure, shipment) of fuel, from 01.07.2019 did not belong to fuel sales transaction in the sense of para. 14.1.212 of the Tax Code of Ukraine (hereinafter – TCU).
The fuel supplier during the refueling of the vehicle of the buyer of the company at the gas station by coupons carries out the physical transfer (departure, shipment) of the fuel from the excise warehouse to the excise warehouse mobile in the sense of para. 14.1.6 of TCU.
Consequently, in the case of the sale of fuel from the excise warehouse to the excise warehouse mobile, the supplier is obliged to prepare excise tax invoice in two copies. The first copy must be registered in the Uniform Register of Excise Invoices, and the second – on the day of its compilation to send to the organizer of the excise warehouse – the recipient of fuel.
Registration in the Unified Register of the second copy of the excise document is carried out after the actual receipt of the fuel for the excise warehouse/excise warehouse mobile, but not later than three calendar days, following the day of receipt of the fuel for the excise warehouse/excise warehouse by the transferor of the excise warehouse/excise warehouse of the mobile – recipient of fuel.
Consequently, during carrying out the mentioned above transactions for a buyer, who receives fuel, in case of presentation of fuel cards at the gas station, an appropriate excise tax invoice to be prepared and registered in the Unified Register of Excise Tax Invoices in accordance with the rules provided for in para. 231.6 of TCU.
The National Securities and Stock Market Commission (hereinafter – NSSMC) on its official site announced the commencement of the operation of the Financial Reporting System (hereinafter – FRS) in XBRL format, starting on 18 June 2019 with the relevant software package and specialized website frs.gov.ua, which would provide basic information for FRS users.
The NSSMC informed companies that compile financial statements according to the international financial reporting standards about the need for registration in FRS and urged reporting entities to begin preparing for information disclosure in a new format to avoid possible errors after the XBRL format becomes mandatory for submission of an annual financial statements. This will happen on January 1, 2020.
Currently, the NSSMC accumulates the information required for registration of FRS reporting entities to launch the software and emphasizes the need for all users of the system to provide information for the creation of accounts as an electronic document by June 07, 2019, the composition and format of which must comply with the XML electronic form specification – information about users authorized to provide company reporting.
Information details needed to create user accounts in the FRS and how to submit it are available on the NSSMC website.
The Ministry of Social Policy of Ukraine in its letter “On the establishment of the labor protection service of the enterprise (organization, institution), depending on the number of workers and working conditions” of 15.02.2019, No. 138/0/206-19, reminded that according to Art. 15 of the Law of Ukraine “On Occupational Safety” at an enterprise employing 50 and more people, the employer should create a labor protection service in accordance with the standard provision approved by the central executive body, which ensured the formation of state policy in the field of labor protection.
Company employing less than 50 people, the functions of the labor protection service can be performed by the persons who are properly trained as a second job.
Company employing less than 20 employees, third-party specialists may be involved in contractual work with the appropriate training to perform the functions of the labor protection service.
The labor protection service is subordinate to the employer.
On the basis of the Model Regulations on the labor protection service, approved by the order of the State Committee for Labor Protection Supervision dated November 15, 2004 No. 255, taking into account the specifics of production and types of activity, the number of workers, working conditions and other factors, the employer develops and approves the Regulations on the service of labor protection of the company concerned, determines the structure of the labor protection service, its number, the main tasks, functions and rights of its employees in accordance with the legislation.
The State Labor Service of Ukraine on its official website explained whether liability was provided for lack of rules of internal labor regulations. Consequently, the rules of internal labor regulations – a local normative act, which ensured the legal regulation of labor relations at the company, the organization of its activities, defines the mutual rights and responsibilities of the administration and employees. The scope of this document applies to all employees of the company irrespective of the type of employment contract, work performed, position and other conditions.
Article 142 of the Labor Code provides for that labor regulations at the company, institutions and organizations are determined by the rules of internal labor regulations, which are approved by labor collectives upon the submission of the authority or the body authorized and the election organ of the primary trade union organization (trade union representative) based on typical rules.
Rules of internal labor regulations should be made in writing, since they are considered a document on the organization of management processes. Moreover, Art. 29 of the Labor Code requires that the owner or an authorized body prior to commencing work under an employment contract informs the employee about the rules of the internal labor code and the collective agreement.
Lack of rules of internal labor regulations is a violation of the requirements of labor legislation, which, in turn, provides for the administrative liability of officials of enterprises, regardless of their form of ownership and the number of employees in part one under Art. 41 of the Code of Ukraine on Administrative Violations in the form of imposing a fine of 30 to 100 non-taxable minimum incomes of citizens.
The State Labor Service of Ukraine on its official site considered the issue of termination of an employment contract in connection with the employee’s mismatch. The possibility of dismissal of the employee in connection with his/her revealed mismatch with the work performed or occupation due to inadequate qualifications or health, which impede the continuation of this work, is stipulated in paragraph 2 of Art. 40 of Labor Code.
The reason for termination of an employment contract is the mismatch found. If an employee who does not have a document about education or work experience, the employment activity provided for by the qualification characteristics, has been hired, in the future he/she cannot be the general rule dismissed because of the lack of a document on education and work experience, because this mismatch was previously known. The revealed mismatch in this case may be poor performance of work, improper performance of labor duties due to lack of qualifications. At the same time, the implementation of certain types of work involves the mandatory presence of a document on education and qualification, the passing of knowledge testing, admission to work. In a number of cases, an employee cannot be allowed to work at all if he does not have the appropriate document.
If the work is contraindicated for the employee for health reasons, he/she can also be released under para. 2 of Art. 40 of the Labor Code only if the contraindications are detected after the conclusion of an employment contract. In the case where the medical opinion on the presence of contraindications has already been at the time of the conclusion of an employment contract, the employee is subject to release in accordance with Art. 7 and part five of Art. 24 of Labor Code.
The labor legislation provides for the duty of employees to undergo training, instruction and checking of knowledge on occupational safety and fire safety. If an employee cannot receive a satisfactory assessment during the verification of knowledge, he/she may be dismissed under para. 2 of Art. 40 of Labor Code. This conclusion is in line with the Typical Provision on Training and Labor Inspection, which prohibits the admission to work of persons who have not passed the examination of knowledge on occupational safety.
To dismiss an employee under para. 2 of Art. 40 of Labor Code, it is important that the improper performance of his/her labor duties was the result of inadequate qualifications or health, indicating that the employee was not guilty of improper performance of his/her duties and cannot be the reason for his/her dismissal pursuant to para. 3 of Art.40 of Labor Code. Circumstances attesting to the employee’s guilt cannot be referred to as an argument justifying the necessity of dismissal under para. 2 of Art. 40 of Labor Code. If the owner has evidence of improper fulfillment of his/her labor duties by the employee from his/her fault, he/she is entitled to bring the guilty to disciplinary liability up to dismissal based on para. 3 of Art. 40 of Labor Code.
