The State Fiscal Service of Ukraine in its Individual Tax Advice “On the reflection in the settlement document (cash check) of the cash register of the purchase of the goods on credit, information on the movement of funds shown in cash checks with the form of payment “credit” and filling in the record book of settlement transactions, filling in columns KORO”of 21.01.2019 No. 231/6/99-99-14-05-01-15/ІПК reported that companies that carried out settlement transactions with a deferred payment or a credit should give out to the buyer together with the goods a calculation document and indicate there a form of payment “On credit”.
The cash received by the company for a product sold on credit is required:
- or to be entered in the company cash with the registration of cash receipt voucher;
- or entered into the account and memory of the cash registers through the “service record” transaction and indicate in the service document the number of the fiscal check that was sold on credit.
It is not allowed to conduct repayment of a loan previously issued goods through the cash register and issue a cash check for the amount of payment as it increases the amount of payments made through the cash register.
The State Fiscal Service of Ukraine in its letter “On the Administration of Ecological Tax” of 16.01.2019 No. 1422/7/99-99-12-03-04-17provided clarification on the application of a new procedure for collecting and distributing revenues from the ecological tax, in terms of carbon dioxide emissions into the atmosphere.
In particular, the letter states that Section VIII of the Tax Code of Ukraine was amended by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine on improving the administration and revision of rates of certain taxes and duties” of 23.11.2018, No. 2628-VIIІ in a part of the definition of taxpayers which make the ecological tax on carbon dioxide emissions, and tax rates.
At the same time, for carbon dioxide emission obligations arising from the results of operations in 2019, taxpayers in the part of carbon dioxide emissions are entities that have total annual carbon dioxide emissions based on data from statistical reporting forms 2-TP air for 2018, a copy of which is submitted to the SFS authority at the location of the stationary source of emissions, exceeds 500 tons.
In addition, from January 1, 2019, the tax rate for carbon dioxide emissions from stationary sources from UAH 0.41 per ton was raised to UAH 10 per ton, which is increased by 24.4 times.
At the same time, the Law of Ukraine “On Amendments to the Budget Code of Ukraine” of 22.11.2018, No. 2621-VIIІ amended the composition of revenues of the State Budget of Ukraine, which is defined in Art. 29 of the Budget Code of Ukraine, in terms of the distribution of funds of the tax between the budgets.
In particular, according to para. 16 of the appendix 1 of Art. 29 of the Budget Code of Ukraine it was introduced a special procedure for distributing the ecological tax for emissions of pollutants by stationary sources of pollution, which consists in the fact that the tax on carbon dioxide emissions is included in the general fund of the state budget in the amount of 100 percent, while the tax on the emissions from other types of pollutants are counted in the general fund of the state budget only in the amount of 45 percent.
Consequently, the taxpayers of the ecological tax transfer the amounts charged for emissions, except for carbon dioxide emissions, discharges of pollutants and waste placement, with one payment order in the accounts, opened in the bodies that carry out treasury service of budget funds, which ensure the distribution of these funds in the ratio, defined by the Budget Code of Ukraine.
In order to ensure effective control over the distribution of environmental taxes on emissions of pollutants (carbon dioxide), taking into account the provision of para. 161 of Art. 29 of the Budget Code of Ukraine, it is necessarily prepared a separate Annex 1 to the tax return of the ecological tax approved by the order of the Ministry of Finance of Ukraine of 17.08.2015, No. 715, in terms of commitments for carbon dioxide emissions, starting already on obligations for tax on the IV quarter of 2018.
The provisions determined the basic tax (reporting) period for the ecological tax, which is equal to the calendar quarter.
The ecological tax payers make tax returns and submit them within 40 calendar days following the last calendar day of the tax (reporting) quarter to the controlling bodies and pay the tax within 10 calendar days following the last day of the deadline for submission of the tax return.
The deadlines for filing tax returns and paying taxes on the ecological taxes are:
- the IV quarter of 2018 – February 11, 2019, and the last day of the tax payment is February 19, 2019;
- the I quarter of 2019 – May 10 and May 20, 2019 respectively;
- the II quarter of 2019 – August 9 and August 19, 2019 respectively;
- the III quarter of 2019 – November 11 and November 19, 2019, respectively;
- the IV quarter of 2019 – February 10 and February 19, 2020, respectively.
The Ministry of Economic Development and Trade of Ukraine published on its website a List of passenger cars subject to the tax on transport tax in 2019.
Also, the calculation of the average market value of vehicles (cars, motorcycles, mopeds) is published on the site for purposes:
- taxation of sales transactions or exchange of movable property objects;
- taxation of the transport tax.
The calculation of the average market value of passenger cars for tax purposes by transport tax is made in accordance with para. 267.2 of TCU according to the Methodology for determining the average market value of passenger cars approved by the Cabinet of Ministers of Ukraine.
The National Bank of Ukraine by its Resolution “On Amending Certain Legislative Acts of the National Bank of Ukraine” of 28.01.2019, No. 23 settled the following issues:
- the procedure for the use of electronic signatures on electronic documents (including electronic payment documents);
- the abolition of the provision for submission to the bank of a card with specimen signatures by individuals-entrepreneurs, individuals who carry out independent professional activities, individuals-non-residents - investors;
- the obligation of banks to send notices to the bodies of the state executive service or private executors on the opening/closing of accounts of individuals, information about which is included in the Unified Register of Debtors;
- the use of conditional storage (escrow) when performing real estate purchase transactions.
This document was approved in compliance with the requirements of the Laws of Ukraine “On electronic trust services” of 05.10.2017, No. 2155-VIII, and “On amendments to certain legislative acts of Ukraine regarding the creation of economic conditions for strengthening the protection of the rights of the child to proper maintenance” of 03.07. 2018, No. 2475-VIII (came into force on July 7, 2018 and on August 28, 2018, respectively).
The resolution made amendments to:
- Instructions on the procedure for the opening, use and closing of accounts in national and foreign currencies, approved by the decision of the NBU Board dated 12.11.2003, No. 492;
- Regulation on the procedure for the implementation by banks of Ukraine of deposit transactions with legal entities and individuals, approved by the decision of the NBU Board dated 03.12.2003, No. 516;
- Instructions on cashless settlements in Ukraine in national currency, approved by the decision of the NBU Board dated 21.01.2004, No. 22.
The Resolution came into force on January 31, 2019.
