The President of Ukraine signed the Law of Ukraine “On Amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” (regarding the improvement of certain provisions) 05.10.2017, No. 2164-VIII.
It should be recalled that this Law, approved by the Verkhovna Rada of Ukraine on 05.10.17, is one of the draft laws in the sphere of European integration of Ukraine. It, in particular, clarifies the requirements for reporting under IFRS, for accounting purposes, the requirements for the size of enterprises are established, as well as the requirements for the registration of the primary supporting documents is weakened.
The Cabinet of Ministers of Ukraine adopted the Resolution “On Amending Certain Decrees of the Cabinet of Ministers of Ukraine” of 25.10.17, No. 812, which brought Ukrainian cities closer to the introduction of an e-ticket in urban passenger transport. Government officials set their standards in accordance with the Law of Ukraine of 17.01.17, No. 1812-VIII, which introduced the legislative framework for its application. Thus, a legal basis was created for the introduction by the local self-government bodies of an automated payment system (hereinafter − automated payment) in urban passenger transport.
In particular, the Rules for providing passenger motor transport services, approved by the Cabinet of Ministers of Ukraine of 18.02.97, No. 176, supplemented the norm that the local authorities independently determine the need for automated payment in urban passenger transport.
In addition, they explained the order of action in the event when the bus, equipped with automated payment, broke down. The money will not be refunded. In this case, the carrier will ensure the transfer of the passenger to another bus without re-paying the cost of transport services.
The State Fiscal Service of Ukraine in its letter “On certain issues of filling in the report on the amounts of the accrued unified contribution to the compulsory state social insurance” of 03.10.17, No. 16871/5/99-99-13-02-01-16 reported: if the index for the previous periods was calculated for the employee in the current month, the unified contribution under these amounts should be reflected in the month of the actual accrual (current), without reference to the corresponding months for which such an accrual was made.
Representatives of the fiscal department refer to Part 2 of Art. 9 of the Law of Ukraine “On the Collection and Accounting of the Unified Contribution to the Mandatory State Social Insurance” of 08.07.10, No. 2464-VI and sub-para.1 of para.3 of sec. IV of Guidelines on the procedure for accrual and payment of the unified contribution to the compulsory state social insurance, approved by the order of the Ministry of Finance of Ukraine of 20.04.15, No. 449. In accordance with these regulations, the unified contribution is calculated on the basis of accounting and other documents on the accrual (calculation) of payments (income).
Consequently, the indexation amounts, calculated for previous periods in connection with the detection of errors in the calculations, are reflected in Table 6 of the report on the unified social contribution (hereinafter – USC) as a part of the total salary for the current period.
The State Fiscal Service of Ukraine in its individual tax advice “On the adjustment of the financial result for the difference provided for in para. 140.5.4 of the Tax Code of Ukraine” of 24.10.17, No. 2348/ІПК/28-10-01-03-11 clarified the procedure for applying of tax adjustments under 140.5.4 of TCU. In accordance with this norm, the financial result before taxation is increased by the amount of 30% of the value of goods purchased, in particular, from non-profits (except budget institutions), entered into the Register of non-profit institutions and organizations on the date of such acquisition.
This adjustment is not applied, if a company acquired goods from non-profits during the reporting year in the amount not exceeding 25 sixes of the minimum salary established by law as of January 1 of this year (in 2017 − UAH 80 thousand). Also, in order not to apply this adjustment, the taxpayer can demonstrate compliance of prices for these products with the “arm’s length” principle in accordance with the procedure provided for in Art. 39 of the Tax Code of Ukraine (hereinafter − TCU) for controlled transactions, but without submission of a report. Otherwise, adjustments should be made.
If the price of the purchase of goods (works, services) exceeds their price, determined by the “arm’s length” principle, then the result is increased by the size of the difference between these values.
The State Fiscal Service of Ukraine in its individual tax advice “On the taxation of amounts recovered by a legal entity (employer) of expenses incurred by an individual (employee) for travel during a business trip in Ukraine and abroad” of 27.10.17, No. 2407/6/99-99-13-02-03-15/ІПК noted: it is not included in the taxable income of the employee the amount of the employer's reimbursed expenses for the use of taxi services and travel on the leased transport incurred during a business trip abroad or within Ukraine, subject to compliance of the requirements set out in para.170.9 of the Tax Code.
According to para. 170.9.1 of TCU travel expenses are not subject to taxation only if there are confirmatory documents certifying the cost of these expenses, in particular, transport tickets or transport accounts (baggage receipts), etc.
In addition, any travel expenses are not included in the taxable income of an employee in the presence of documents confirming the connection of such a business trip with the economic activities of the employer / the sending party.
At the same time, it should be noted that the conclusion given in the individual tax advice of the State Fiscal Service of Ukraine (hereinafter − SFSU) applies only to enterprises that are not financed from the state budget. Budget institutions must comply with the requirements of the Guidelines on official business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine of 13.03.98, No. 59. Consequently, in the case of reimbursement of travel expenses by taxi on a business trip within Ukraine, they are obliged to declare this amount to the additional benefit of an employee with the appropriate taxation.
The State Property Fund of Ukraine by its order “On Approval of Amendments to the List of Documents Submitted to the Landlord for Conclusion of a Lease Agreement for State-Owned Property” of 18.09.17, No. 1464 clarified the list of documents that a potential tenant should submit for the conclusion of a lease contract for state property.
From now on, non-residents will be able to lease state property. In order to do this, they must submit legalized and translated copies of their constituent documents (copies of passport pages for individual).
Now anyone, who wants to rent a state property, should not submit:
- copies of the respective decision of the Antimonopoly Committee of Ukraine (hereinafter − ACU) on the issue of the concentration permit or preliminary findings of the bodies of the Antimonopoly Committee regarding the absence of the need for obtaining a concentration permit;
- copy of the tenant’s license for conducting a certain type of economic activity subject to licensing (in case if the object of the lease provides for the activities subject to licensing).
Instead of these papers, the package of documents should contain information on the absence of sanctions against the applicant in accordance with the law. It is submitted in an arbitrary form signed by the head.
The National Bank of Ukraine by its Resolution “On Approval of Amendments to Certain Regulatory Acts of the National Bank of Ukraine” of 25.10.17, No. 106 simplified the procedure for the opening, use, attraction of funds to the accounts of clients of banks and the execution of cashless settlements. Today due to this resolution:
- it is abolished the obligation to use the seals on documents by official (including on settlement documents);
- it is allowed to conclude contracts on opening a bank account and a bank deposit in electronic form, in particular by joining a client to a public offer for the conclusion of a contract;
- it is given the right to clients who already have accounts with a bank to open the following accounts in this bank without personal presence by filing documents with the help of means of information, telecommunication, information and telecommunication systems;
- it is provided for the assignment of a claim right under a bank deposit agreement;
- it is introduced norms on the use of individual account samples of the signature of an individual or a person entrusted to him/her in the bank account/banking agreement/power of attorney contract or other document specified by the bank's internal regulations;
- it is defined the procedure for the opening and use of current accounts of individuals whose civil capacity is limited;
- it is determined the procedure for the opening by individuals − entrepreneurs of current accounts to individuals for the implementation of certain types of payment of wages and payments equal to it;
- it is improved the current customer accounts operating regime, in particular in terms of business trip expenses.
The Ministry of Health of Ukraine in its letter “On the procedure for issuing documents certifying temporary incapacity for citizens in medical institutions” of 12.06.17, No. 3.04.02-Н-7698/6898-зв reported that the employer had the right to verify the legality of issuance disability certificate. In order to do this, he/she needs to request a structural subdivision on health issues of the oblast, Kyiv city state administrations, under whose authority the health care institution issuing a disability certificate.
The agency is not the first to express the following opinion: in a letter of 03.08.06 р. 3.07-16/1004, it noted that the employer could verify the validity of issuing a disability certificate, but then specialists of the department offered it to apply directly to medical institutions. At the same time, it should be noted that the normative documents do not provide for a deadline for consideration of such applications both by the departments of the state administration and medical institutions.
Paragraph 2.1 of the Regulations on the Commission (authorized) on social insurance of an enterprise, institution, and organization, approved by the decision of the Board of the Social Insurance Fund for temporary disability of 23.06.08, No. 25, established that the commission on social insurance of the enterprise has the right to apply, if necessary, to the branches of the Social Insurance Fund on issues of checking the correctness of issuance a disability certificate to insured persons of the enterprise.
However, the employer, of course, can apply to the state administration and hope for a quick response. However, such an application can not be the reason for the detention of payments under a disability certificate.
The Ministry of Social Policy of Ukraine in its letter “On Cash Assistance for “rehabilitation” for civil servants in the case of dividing the annual main holiday into parts” of 19.09.17, No. 2416/0/101-17 has clarified what to do with the payment of benefits to a civil servant if he/she does not take the entire annual leave immediately, but uses parts of it. In this case, it is impossible to divide the aid into parts. It is required to pay one amount when providing any of the parts of the annual main leave under the application of the employee.
The representatives of the department emphasize that during the formation of the wage fund for the corresponding budget year, one assistance is provided for the rehabilitation, which is a guaranteed payment once a year during the provision of annual leave for the relevant working year.
The Social Insurance Fund from Accidents at Work and Occupational Diseases of Ukraine in its letter “On Investigation and Accounts of Accidents that Occurred with Employees while performing the Labor Obligations” of 06.06.17, No. 99-05-13 reported: if the driver was injured in an accident, fulfilling the tasks of the employer, the latter should provide an investigation in accordance with the Procedure for conducting investigations and record keeping of accidents, occupational diseases and accidents at work, approved by the decision of the Cabinet of Ministers of Ukraine dated 30.11.11, No. 1232. According to this document, the accident investigation commission has been given the right to determine whether an accident is connected with the production, after the clarification of the circumstances and causes of an accident and the study of materials of the investigation.
