The Cabinet of Ministers of Ukraine by its Decree of 23.04.2014, № 118 approved the List of medical products, the delivery operations in the customs territory of Ukraine and the import into the customs territory of Ukraine which are subject to value added tax at a rate of 7%.
Decree will enter into force on the day of official publication and is valid to 1 July 2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 17.09.2013, № 6924/10/06.2-20 provided the following explanation.
State-owned enterprises and other economic entities with state ownership in share capital of which 20 percent or more for transfer pricing purposes could be considered as related parties - said the Ministry of Revenue and Duties of Ukraine.
Business transactions between state enterprises or state enterprises and other economic entities with state ownership in share capital of 20 percent or more might be considered as controlled.
This conclusion is based on subparagraphs 'a' and 14.1.159 of the Tax Code of Ukraine, according to which related parties - entities, one of which directly and/or indirectly (through related persons) owns other corporate rights in the amount of 20 percent or more. According to tax officers, any exceptions from this rule for state-owned enterprises are not established.
The Ministry of Revenue and Duties of Ukraine in the Integrated Tax Advice of 25.04.2014, № 263 explained the order of taxation of real property other than land plot.
With the adoption of anti-crisis law changed the tax base for property tax. Since 1 April, 2014 in accordance with Art. 265 of the Tax Code of Ukraine the total area of the property should be taxed (before was taxed only residential property).
How legal entities pay the tax:
- recalculation of the tax liability for the I quarter of 2014 is not needed;
- since 01.04.2014, is needed to recalculate the tax liability based on the total area of residential properties, including its shares;
- on the results of recalculation is offered to submit improved declarations no later than 30.07.2014 (deadline for payment of advance payments of tax on immovable property other than land plot for the II quarter of 2014 ). To the improved declaration the payer has the right to add an appendix provided by paragraph 2 p. 46.4 of the Tax Code. In this appendix is needed to specify that the tax liability is increased according to the requirements of Art. 265 of the Tax Code, amended by the Law of 27.03.2014, № 1166 -VII;
- new forms, according to the anti-crisis law, the Cabinet of Ministers should approve within 3 months. Until that time, legal entity should report using old forms. In column 3 of the declaration and columns 7, 9 of its appendix offered to indicate the total area of residential real estate, including its share.
On determining the tax for private individuals.
In 2014, the tax is charged to private individuals for the first basic reporting period - 2013 and the tax base will be residential area, including its shares.
The calculation of tax for private individuals for reporting 2014 year will be held in 2015 to 1 July, and the tax will be calculated:
from 01.01.2014 to 31.03.2014 (inclusive) with a living area of residential real estate, including its share.
The Ministry of Revenue and Duties of Ukraine in its letter of 14.04.2014, № 8765/7/99-99-15-04-01-17 reminded that environmental tax increased rates should apply since 1 April 2014.
Since 1 April, 2014 by the Law №1166 environmental tax rates increased by 0,083 times for:
- emission into the atmosphere of pollutants from stationary sources of pollution;
- emission into the atmosphere of pollutants from mobile sources of pollution;
- discharges of pollutants into water;
- waste disposal in special areas or onsite;
- radioactive waste production (including already accumulated);
- temporary storage of radioactive waste by producers over license term.
Increased rates should be applied when calculating the tax for the above objects of taxation since 1 April.
The Ministry of Revenue and Duties of Ukraine in its letter of 08.01.2014, № 55/6/99-99-19-03-02-15 reviewed public associations taxation features.
By specialized legislation is not prohibited to public association engage in business activities to meet the public, in particular, economic, social, cultural, environmental and other interests of members of society.
However, business income can not be distributed among the founders and members of the public organization and should be aimed exclusively at achieving the goal of social organization.
If public organizations receive income from operations for the supply of goods, works and services for persons other than shareholders (members participants) of non-profit organizations, such income is not exempted from taxation.
In case of violation by non-profit organization of the provisions of Tax Code of Ukraine and other legislative acts the supervisory authorities might exclude such organization from the registry of non-profit organizations and institutions.
Such violations include the use of tax-exempt funds for purposes not provided by the charter, in particular, for economic activities.
The Ministry of Social Policy of Ukraine in its letter of 26.02.2014, № 205/13/84-14 considered secondary job features of head of the budget institution.
Duration of part-time work can not exceed four hours per day and a full day on the weekend. The total duration of part-time work during the month should not exceed half of the monthly norm of working time.
In accordance with official duties to the tasks and duties of head of the institution (head) concerns the definition, planning, implementation and coordination of all activities of the institution; organization of work and effective interaction divisions, branches and other structural subdivisions of the institution.
Actually outline the working time employees of budgetary institutions should ensure management work, in particular, be responsible for directing all activities of the institution, including the monitoring of the implementation of subordinate duties.
Given these tasks and responsibilities of the institution head and the requirements for the duration of part-time work , according to the Ministry of Social Policy , perform the duties of the head part-time employees of budgetary institutions can not.
Also, authors of the letter, among other things reminded that people with a secondary job are paid for the actual work performed in compliance with the standard working time. At the same time regardless of the size of salaries and allowances, the employee receives additional payments on the main job, and for the fulfillment of obligations under another post on the terms of combining it can be established allowances and supplements provided by applicable laws.
Hourly wages of teachers in institutions should be allowed only if paid for temporary work due to illness of teachers, educators, which lasted no more than two months, as well as payment.
The Ministry of Social Policy and Social Insurance Fund for Temporary Disability considered the procedure for calculating the average salary for the payment of temporary disability benefits in cases if the employee has no worked days for a good reason.
If in billing period the insured person does not have earnings, the average wage calculating is done on the basis of monthly wages. At the same time, the lack in billing period earnings can only be for a good reason, an exclusive list of which is given in paragraph 4 of the Order, approved by the Cabinet of Ministers of 26.09.2001 № 1266.
If in billing period an employee has no earnings for a good reason (temporary disability) specified in paragraph 4 of the Order № 1266, and for a good reason, which is not included in this list (annual leave) , the average salary is also calculated based on the monthly tariff rate (letter of the Ministry of Social Policy of 25.02.2014, № 1837/0/14-14/18 and letter of Social Insurance Fund for Temporary Disability of 05.03.2014 , № 04-29-519).
