The Ministry of Revenues and Duties of Ukraine on 01.07.2013 provided clarification as to the practical application of certain provisions of the Tax Code of Ukraine, in particular, to the PPO and electronic digital signature.
The Ministry of Revenues and Duties of Ukraine by the letter № 5790/6/99-99-19-04-01-10 of 26.06.2013 reminded nuances of tax invoice filling and reported that the details of “number and date of customs declaration, by which was carried out customs clearance of goods imported into the customs territory of Ukraine” are stated in tax invoice from the date of entry into force of changes in the form of tax invoice about its complement of the corresponding graphs for recognition of such details.
The Ministry of Revenues and Duties of Ukraine by the letter № 9069/7/99-99-22-02-03-17 of 21.06.2013 informed about inspections carrying out by territorial authorities of the Ministry of revenues and duties and noted that procedure of registration of such inspections results is regulated only by rules of the Customs Code of Ukraine and its subordinate legislation normative acts. Also, if necessary, Main Administrations have the right to include in the working group on documentary inspection carrying out (with appropriate certificate for the audit) of the officials of the customs of the Ministry of revenues and duties (by prior agreement with the head of a customs).
The Ministry of Revenues and Duties of Ukraine, by the letter № 10033/7/99-99-22-03-03-17 of 02.07.2013 obliged territorial authorities of the Ministry of revenues and duties, in case of goods import into the customs territory of Ukraine: to provide inspections required by law to protect the rights intellectual property rights by goods imported into the customs territory of Ukraine, including the availability in customs declaration detailed information about the objects of intellectual property rights (in particular data on the labeling, availability of the trademark and its title, manufacturer, etc.), to carry out inspections of cases of customs clearance of goods which, by their code, name and contained in the customs declarations are the same characteristics as amended by the customs register of utility model, but information about significant differences from such of sample data in the product description is missing, during the documentary inspections of business entities, including scheduled inspections in the III quarter of this year, pay attention to the issues of tax compliance in operations with the objects of intellectual property (literary and imaginative works, computer programs, compilation of data (databases), inventions, utility models etc.).
The Ministry of Internal Affairs of Ukraine, by the order № 521 dated 29.05.2013 approved amendments to the Regulations on the procedure for the acquisition, distribution and storage of special means of members of community groups for the protection of public order, which, in particular, clarified that the issuance of special personal protective equipment and self-defense, charged by substances of tear and irritating action, members of community groups for the protection of public order, which involved by public safety officers and for the protection of public order, if a person has a Identification of the public formation member for the protection of public order on the basis of statements approved by formation head or a person fulfilling its duties, which contains the seal of the formation and agreed with the Deputy head of Local Office of the Ministry of the Interior – the chief of Public Security Militia or a person who performs his duties.
The Ministry of Economic Development and Trade of Ukraine by the order № 627 from 12.06.2013 has approved the Procedure of cogeneration unit qualifying, which provides that the qualifications of a cogeneration unit is carried out by the State Agency on Energy Efficiency and Conservation free of charge.
For qualifications carrying out of cogeneration unit owner or the authorized person shall submit to the State Agency on Energy Efficiency and Conservation an application and technical information on the co-generation unit needed to qualifications conducting in accordance with Annexes 2 or 3 to the Procedure. Certificate of cogeneration unit qualification or a decision on refusal to issuance (stating the reasons) must be issued or addressed to the applicant no later than 20 calendar days from the date of receipt of the application and accompanying documents in the State Agency on Energy Efficiency and Conservation. The certificate is valid for one year.
The Ministry of Justice of Ukraine by the order № 1284/5 on 27.06.2013, approved the Procedure on monitoring for the insolvency practitioners activities (asset managers, financial rehabilitation managing, liquidators), which applies to all individuals who have received a certificate in the prescribed manner on the right to perform activities of insolvency practitioners (asset manager, financial rehabilitation managing, liquidators).
This procedure provides:
- the procedure for inspections organizing and conducting of arbitration insolvency practitioners;
- the authority of persons who carry out the audit;
- the rights and duties of arbitration insolvency practitioners;
- the procedure for presentation of inspection results;
- the procedure for the formulation of submitting by inspection results to the Disciplinary Commission of insolvency practitioners (asset manager, financial rehabilitation managing, liquidators) on the imposition of disciplinary penalty to the liquidator.
The Ministry of Justice of Ukraine by letter № 797-0-1-13/8.2-1 dated 29.04.2013 clarified that the term “tax return” is used, in particular, in the order № 495 of the State Tax Administration of Ukraine on August 23, 2011 which approved the Methodical recommendations on preparation of the scheduled plan of documentaries scheduled inspections of business entities. These recommendations developed to provide a uniform procedure of quarterly formation of the schedule of documentary scheduled inspections carrying out of business entities.
The National securities and stock market commission (NSSMC) by decision № 735 dated 23.04.2013 approved the Regulations on the depository activity, which defines procedure of depository activities by central securities depositories and depository institutions for services providing for the storage and recording of securities accounting for the acquisition and maintenance, and termination of transfer of rights to the securities and the rights of the securities and restrictions on the rights to them on securities accounts, procedural requirements for opening and maintaining of securities accounts, the order of operations conducting on securities accounts and their species, the order of transfer of securities in depository account during an issue, their recording and storage, and the withdrawal of securities in connection with redemption and/or cancellation, the order of changes in the system of depository accounting of equities concrete owner, about the whole issue of securities in relation to the settlement of securities transactions, etc., the requirements for members of the depository system and the relationships between them, the requirements for share register, including the order of interaction of depository institutions with the Central Depository of the inventory, the content requirements of internal documents of the professional participants of depository system of Ukraine and other requirements, the establishment of which is the competence by NSSMC in accordance with the Law “On the depository system of Ukraine”.
The National Commission which performs state regulation in the energy sector (NERC) by resolution № 679 of 06.06.2013 has made changes in par. 2.1 of section II of Procedure on the establishment, revision and termination of the “green” tariff for economic entities, which provides that an application for the establishment of “green” tariff and specified in this paragraph documents may be submitted to it by the subject at the same time with an application on licenses for the right to economic activities realization in production of electricity and/or licenses to the business on the combined production of heat and electricity.
The Pension Fund of Ukraine by the letter № 16652/03-20 “On enrolling in the insurance period of maternity leave time” from 27.06.2013, recalled that on July 1, 2013 the Law № 231-VII of 14.05.2013came into force “On amendments in some laws of Ukraine regarding granting and indexing of pensions”, which settled the issue regarding enrollment in insurance period of maternity leave time. For example, since July of this year, as single social contribution payers are defined the enterprises, institutions, organizations, and individuals who use hired labor and pay maternity allowance, as well as those who are on leave and receive maternity allowance.
“De Visu” Group specialists are ready to provide consultations as for various issues on financial and economic activity conducting. In order to receive more detailed information you may call at the following phone numbers: (044) 279-00-00, (044) 279-40-00.
