The Cabinet of Ministers of Ukraine by its Resolution “On Amending Certain Regulations of the Cabinet of Ministers of Ukraine” of 22.11.17, No. 890 increased the tenants’ responsibility for the unfair use of land plots.
It was introduced for this purpose the compulsory reflecting in the lease contract of land indicators of qualitative characteristics of the soil cover of the land at the time of its transfer to the lease. This will enable to control efficient and rational use of land plots by tenants, in particular preventing the deterioration of soil quality.
Also, the resolution provides for compensation to the lessor − the owner of the land plot in case of deterioration of the quality of the soil cover of the leased land or to bring it to a state that is not suitable for use on the intended purpose. The government by its Resolution set specific terms for rent payment for the use of the land plot and liability in case of late payment.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure for the Conduct of a Competition for the Right to Lease State Property” of 22.11.17, No. 886 amended the Procedure for conducting a tender for the right to lease state property. In particular, the payment of a guarantee fee (six start rentals) or the possibility of providing a bank guarantee for the corresponding amount for all participants in the competition for the right to lease state property. The fee will be refunded to all those who have been awarded the contest to the winners. The guarantee fee will be credited for the rent fee to the winning bidder.
In addition, the tenant within 10 business days of the date of conclusion of the lease agreement will have to make an advance payment of not less than six months. According to officials, such additional conditions are a kind of fence against participation in the contest of unscrupulous participants.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Tax Consequences of Operations for the Supply of Goods/Services Financed by International Technical Assistance” of 21.11.17, No. 2679/6/99-99-15-03-02-15/ІПК reported: the value added tax payer (hereinafter − VAT) has the right to include in the tax credit the amount of VAT paid during the import of goods into the customs territory of Ukraine (of course, on the basis of a duly executed customs declaration). In addition, such a right arises regardless of whether these goods are purchased (imported) for the implementation of the project of international technical assistance or for other purposes.
At the same time, the VAT payer does not count “compensating” VAT liabilities on the basis of para. 198.5 of the Tax Code of Ukraine (hereinafter − TCU) for transactions related to the supply of such goods within the framework of the implementation of the project of international technical assistance (which exemption from VAT to be provided for by para. 197.11 of TCU).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Application of Penalties for Untimely Payment of the Unified Contribution to the Mandatory State Social Insurance” of 24.11.17, No. 2702/5/99-99-13-02-01-15/ІПК noted that payers who were registered with the revenue and expenditure authorities located in the occupied territories and who paid the unified social contribution in a timely manner to be liable for such non-payment on a general basis.
The reason for this decision of the representatives of the fiscal department is that the norms that previously exempted such payers from the payment of the USC were cancelled from 01.01.16. It is also worth noting that in the 2014-2015 biennium, a list of settlements in the territory of which the antiterrorist operations were conducted, was reviewed three times. It also affects the decision to impose fines for non-payment of the USC.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the part of the transactions related to the supply of agricultural products, the transactions for the sale of sugar, made from own raw materials on their own or on tolling terms, and the right to receive a budget subsidy for this kind of activity” of 27.11.17, No. 2723/6/99-99-15-03-02-15/ІПК explained to farmers that sugar production did not belong to activities for which a budget subsidy to be foreseen. Therefore, regardless of whether the company produces sugar independently or under tolling conditions, during the delivery of such products, they make a regular tax invoice. That is, they do not indicate the code “2” in the second part of its serial number. Such a code is written only in tax invoices for subsidized products. The list of types of products for which a budget subsidy is stipulated is given in para. 161.3 of the Law of Ukraine “On State Support to Agriculture of Ukraine” of 24.06.04, No. 1877-IV.
Accordingly, data on sugar supplies do not fall into the annex of ДС9 of VAT declaration.
At the same time, sugar produced by a farmer alone or under tolling conditions is considered an agricultural product. That is, the volume of its supply is taken into account when calculating the share of agricultural commodity value. Namely − they are included in Table 3 of Table 2 of the annex to ДС9 and to graph 4 of Section 6 of the Statement on the introduction of the agricultural producer in the Register of recipients of the budget subsidy. It should be reminded that farmers who have a share of agricultural products of not less than 75% of all deliveries during the previous 12 reporting periods can fall into this register.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Eligibility of Receiving Funds from the Students as Part-Payment of Education” of 28.11.17, No. 2746/6/99-99-15-02-02-15/ІПК informed the charity fund, which plans to receive money for students’ education: the fund, included in the Register of non-profit institutions and organizations, may provide educational services only on a non-profit basis for the achievement of statutory goals. That is, the purpose of the activity of such an organization should not be profit making. If such a fund violates the requirements specified in para.133.4 of TCU, it will lose its non-profits status. This means that the charity will become a taxpayer on a general basis.
The Ministry of Finance of Ukraine by its Order “On Approval of the Procedure for the Application of the Standards of Paras. 102.6-102.7 of Article 102 of Chapter 9 of Section II of the Tax Code of Ukraine” of 20.10.17, No. 861 established a mechanism for the extension of deadlines for submission of a tax return, applications for review of decisions of controlling bodies, about the return of overpaid money obligations.
An application for the extension of the deadline should be submitted in an arbitrary form. However, it must contain a clear and concise justification of the grounds for extending the deadlines, with reference to the documentary evidence of the facts, the type of tax (duty), tax period and the amount of the monetary obligation, etc.
Such an application should be submitted within 30 calendar days following the expiration of the circumstances giving the right to change the deadlines or the commencement of their action.
Of course, these circumstances need to be documented. Thus, the Ministry of Finance has identified a list of such evidence for each case.
It should be recalled that the right to extend the deadline arises if an official of a legal entity (individual-payer):
- was outside Ukraine;
- was sailing on ships abroad of Ukraine as part of the crew of such vessels;
- was in places of deprivation of liberty after a court sentence;
- had limited freedom of movement in connection with detention or captivity in the territory of other states or as a result of other circumstances of force majeure, documented;
- was recognized by a court decision as missing or was wanted in cases stipulated by law.
The Ministry of Justice of Ukraine in its letter “On the execution by a private executor of a court order to impose an arrest on money” of 01.11.17, No. 11265/20.5/46-17 clarified: a private executor could enforce a court order to impose an arrest on funds, made in civil or commercial matters.
It should be recalled that the private executor during the first year of conducting of such an activity can not make enforcement of decisions under which imposing a sum of 20 or more million hryvnias or an equivalent amount in foreign currency, as well as by January 1, 2018, he/she is prohibited from enforcing decisions, according to which the amount of the penalty is six and more million hryvnias or the equivalent amount in foreign currency.
However, these restrictions apply to court decisions, the operative part of which provides for the collection of such amounts of funds. And the imposition of arrest on funds is one of the types of claim protection. The amount of money seized is not subject to collection.
Consequently, the private executor may execute a court order to seize money, regardless of the amount of money to be seized.
The Ministry of Infrastructure of Ukraine by its Order “On Approval of the Amendment to Certain Regulatory Acts of the Ministry of Infrastructure of Ukraine” of 23.10.17, No. 358 set the rates of port dues for oil tankers in foreign navigation. Thus, for example, a lighthouse fee in the seaports of Chornomorsk, Mykolaiiv, Odesa, Yuzhnyi, will be paid at a rate of USD 0.0081 per 1 cubic m of vessel volume, and berth charge at the same ports will be USD 0.0061 per 1 cubic m of vessel volume by ship.
It should be recalled that there are no norms for imposing port duties on oil tankers in foreign navigation in the current version of the procedure for collecting rates sizes of port charges, approved by the Ministry of Infrastructure of Ukraine of 27.05.13, No. 316.
The Ministry of Social Policy of Ukraine in its letter “On observance of minimum guarantees for part-time pay” of 06.10.17, No. 19585/0/2-17/28 clarified: if the piece wage-rate is calculated taking into account the hourly rate of labor, then the guarantee is minimum wage at an hourly rate, if from daily - minimum monthly wage.
It should be added that if the piece wage-rates is determined from the tariff rate, which is not less than the minimum wage, then there will be no need for any additional payment to the minimum wage, regardless of the amount the contractor will execute. And if the price is determined at a rate lower than the minimum wage, then there may be situations where employees of the same qualification with the same rates will receive the same salary for a different work volume (at the expense of an additional payment).
