The President of Ukraine signed the Law of Ukraine “On Amendments to the Tax Code of Ukraine on exemption from taxation certain medicines and medical devices” of 09.04.15, № 332-VIII (comes into force from the day following the day of its publication) that temporarily to 31.03.2019 exempted from the VAT transactions of:
- import into the customs territory of Ukraine registered in the state registers of medicines and medical devices and their first delivery;
- the first delivery by pharmaceutical and medical devices manufacturer in territory of Ukraine;
- delivery (transfer) of medicines and medical devices, which were imported and / or supplied in customs territory of Ukraine from the Ministry of Health and / or government enterprises to the end-consumers within budget medical programs.
The VAT exemption is not for all the VAT payers, but only for those who have signed contracts with specialized organizations implementing public procurements. The list of medicines and medical devices, which are purchased on the basis of such contracts, and the procedure of their importation, delivery and intended use for VAT exemption application, should be approved by the Cabinet of Ministers. Therefore, the exemption is inoperative before relevant decision of the CMU.
The Verkhovna Rada of Ukraine by the Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning credit obligations” of 09.04.15, № 321-VIII (comes into force from the day following the day of publication) provided for that the part of foreign currency credit, released from 01.01.15 by bank, as the difference between the NBU rate on the date of transfer foreign currency credit in UAH and of the NBU rate on 01.01.14, was exempted from the individual income tax. But provided they are not repaid before 01.01.14. In addition, revenues from the sale of mortgaged property to repay the credit debt are exempted from the individual income tax, if the property is not purchased by this credit (loan). In addition, interests, fees and / or penal sanctions (penalty) for any credits released by the bank for its independent desire (not related to insolvency proceedings) are exempted from the individual income tax. The main thing is that it should be done before the expiry of the limitation period.
The Cabinet of Ministers of Ukraine by its Resolution “On amendments to annex to the Resolution of the Cabinet of Ministers of Ukraine dated 25 December 1996, № 1548” of 25.03.15, № 240 (comes into force from the day of its official publication) adjusted powers of central executive bodies, the Council of Ministers of Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city state administrations, executive authorities of city councils to regulate prices and tariffs for certain types of products, goods and services.
Thus, the Council of Ministers of Crimea, Kyiv and Sevastopol city state administrations do not regulate tariffs for transportation of passengers and baggage by buses operating in usual traffic condition, in suburban and interurban interregional traffic.
In addition, mentioned above authorities and executive authority of Lviv and Kryvyi Rig city councils do not prescribe rates for passenger transportation and travel tickets cost in public municipal passenger transport – underground, bus, tram, trolleybus (which operates in usual traffic condition).
The State Fiscal Service of Ukraine reported that the Order of the Ministry of Finance of Ukraine “On approval of the Procedure of formation and submission by insurants of report on the amounts of accrued Single Contribution for obligatory state social insurance” of 14.04.15, № 435 came into force on April 30. This document approved a new reporting for the Single Social Contribution, the order of its completion and submission. However, an electronic report for April 2015 should be submitted in the old form but the new form we should apply for the first time by reporting for May i.e. in June 2015. The state financial control confirmed this in its letter dated 30.04.2015 № 15939/7 / 99-99-17-03-01-17.
Among the main differences of updated reporting - the entering of decreasing coefficient to the rate of Single Contribution as well as separate reflection of additional accruals if the actual basis for accrual is less than minimum wage.
The State Fiscal Service of Ukraine, in the SFSU letter “On the use of water for domestic and drinking needs” of 03.03.15, № 4466/6/99-99-15-04-01-15 clarified whether water consumers was the payer of rental payment for special water use (hereinafter - rental payment), water consumer that had permission for special water use on the wording “for household and drinking needs” in it.
Based on the controllers’ answers, collection of the rental payment does not depend on the wording in the permission. According to them, company is a payer of rental payment if it uses water, in particular, for household needs, and has a permit.
In turn, entities that use water only to meet the drinking and sanitary needs of public do not pay the rental payment according to para 255.2 of the TCU.
The Ministry of Finance of Ukraine abolished the Accounting Standards 35 “The tax differences” and the procedure contributions into the income of state budget of 10 per cent of cost of products made with a temporary deviation from the requirements of relevant standards for its quality (approved by the Ministry of Finance of Ukraine of 09.11.93, № 86). The mentioned regulatory acts were abolished by the Order of the Ministry of Finance of Ukraine “On the Annulment of certain Orders of the Ministry of Finance of Ukraine” of 31.03.15, № 391 (comes into force from the day of its official publication).
The Ministry of Economic Development of Ukraine reminded that there was a new reason for rejection to participate in public procurements procedure to bidder from 26.04.15 in ch.1 of the Art.17 of the Law of Ukraine “On public procurements implementation” of 10.04.14, № 1197-VII (hereinafter - the Law on public procurements). Thus, the customer is required to reject the proposal of the procedure participant – legal entity, if information about the person is included into the Unified state register of people who committed corruption or related to corruption offenses, or he/she has no anti-corruption program or authorized one from anti-corruption program.
Therefore the Ministry of Economic Development explained (see Clarification “On the entry into force of amendments to the Law of Ukraine “On public procurements implementation” of 30.04.15, № 3302-05/14183-07):
1. The above-mentioned requirement applies only to those procurement procedures, which have been launched after 26.04.15. It should be reminded: the start date of procurement procedure is considered to be the day of publication of announcement of its implementation.
2. The customers are entitled in the competitive bidding documentation to demand from participants – legal entities to document the presence of approved anti-corruption program or the authorized one from anti-corruption program, only if the expected cost of procurement item of goods (services) equals or exceeds UAH 1 million, works – UAH 5 million. If it is provided for other amounts in the annual procurement plan, it is not required to demand such papers from participants. When a customer requires from the participants to confirm the presence of anti-corruption program, the following should be taken into account. Legal entities to approve the anti-corruption program after they discussed it with employees on the basis of typical anti-corruption program developed by the National Agency for the Prevention of Corruption.
3. The National Agency for the Prevention of Corruption maintains now the Unified state register of people who committed corruption or related to corruption offenses (hereinafter - the State Register). It should be reminded that the Ministry of Justice has maintained the State Register until now. And since there is no an active State Register under the Law of Ukraine “On Prevention of Corruption” of 14.10.14, № 1700-VII, the Ministry of Economic Development assumes that bidder can confirm the relevant information in any form.
Therefore, if there is a detailed requirement to the participants in the competitive bidding documentation to provide information from the State Register, while participants gave it in any form, the customer can allow the proposals of such participants to evaluation. Of course, if there are no other reasons for their rejection.
The Ministry of Justice of Ukraine registered the orders of the Ministry of Finance:
- On approval of the Tax return form on transport tax of 10.04.15, № 415;
- On approval of the Tax return form on real property tax different from parcel of land of 10.04.15, № 408.
Therefore, everyone will see soon the long-awaited reporting form on the transport tax and the real property tax.
