Taxes
INCOME TAX
The Ministry of Finance of Ukraine by the order № 37 of 24.01.2013 approved the Regulation on the Register of non-profit agencies and organizations that provide that such a register - an automated system for the collection, storage and processing of non-profit enterprises, institutions and organizations and their separate units, some paragraphs 14.1.121 14.1 of Art. 14 p. I of the Tax Code, the proceeds of which, according to the Art. 157 p. III of the Code, shall be exempt from payment of income tax.
State Tax Service of Ukraine by the letter № 3826/7/15-3317 of 15.02.2013 noted that the receipt of funds from the state budget or local entity to reimburse the costs of the free transportation of passengers entitled to benefits in the suburban and urban transport, the company must reflect on a certain order.
VALUE ADDED TAX
State Tax Service of Ukraine by the letter № 2787/6/15-3115 of 25.02.2013 said that if the advance payment (deposit) on the operation of delivery of software products by the taxpayer received in 2012, and the signing of the Act for the supply of such products, and the final settlement took place in 2013, the imposition of VAT is part of the cost of program production, which has been paid to the supplier in 2012. The remainder value, paid in 2013, is exempt from VAT.
State Tax Service of Ukraine by the letter № 1389/6/15-3115 of 29.01.2013 provide the explanations on the added tax cost of the operation to return the equipment from non-residents in the operational leasing.
State Tax Service of Ukraine by the letter № 2301/6/15-33-15 of 15.02.2013 reported that the flax fiber, manufactured or not manufactured, but not spun, tow and waste of flax (including yarn waste and frayed raw materials) are not agricultural products, according to the tax code, so its supply operations should be reflected in the declaration on the value added tax, which is used for the payment of this tax in the budget.
The State Customs Service by the letter № 12/2-12.2/490 of 06.02.2013 noted that the exemption from VAT of the supply of software products does not apply to the operation of software products for the import into the customs territory of Ukraine in the Customs import. Taxation of this category of goods import tax to the customs territory of Ukraine in the Customs import is carried out under.
State Tax Service of Ukraine by letter № 406/Л/15-3114 of 25.01.2013 noted that in the case if the insured sums are not paid directly to affected, but to focus on purchase from VAT services for repair, replacement, reproduction of insured object or commodity and materials, to be used in the process of repair (parts and other consumables, etc.), then the calculation of the sum of payment and such a purchase takes into account the amount of VAT.
State Tax Service of Ukraine by letter № 413/5/15-3116 of 15.01.2013, noted that if the tax consignment note and/or calculation of corrections to it registered in the Unified Register tax invoices in the month following their extract (within the time limit under the Tax Code for registration in the register of tax invoices), the company - buyer of goods (services) may show a tax invoice and/or payment corrections to it in the tax credit in the month of their discharge and included in the register of invoice this month, provided that such goods (services) are purchased for their further use in taxable transactions within the business enterprise.
State Tax Service of Ukraine by letter № 7082/0/61-12/18-8515 of 13.12.2012, noted that according to the legislation, the provision of electronic copies of the issued and received tax invoices register do not depend on the state of business of the taxpayer, as well as the presence or no tax liability and the tax credit in the respective period. That is, for the VAT declaration, filled with crossed out sections, the taxpayer must attach copies of the register of issued and received tax invoices in electronic form for the reporting period.
State Tax Service of Ukraine by letter № 3360/6/15-3115 of 05.03.2013 recalled that, temporarily, from 1 January 2013 to 1 January 2023, are exempt from VAT transactions for the supply of software products, but this does not apply to of the supply of services in the field of information.
State Tax Service of Ukraine in a letter № 1284/К/15-3114 of 05.03.2013, provided the information on how to complete some of the tax invoice. In particular, noted that the tax invoice shall be filled in state language throughout Ukraine, regardless of region.
OTHER TAXES AND FEES
State Tax Service of Ukraine by letter № 3305/6/15-2216ф of 01.03.2013 noted that tax return on the fixed agricultural tax, the calculation of the proportion of agricultural commodity production, data (information) about the availability of land can be provided by the payer to the terms established by par. 306.1 of Art. 306 of the Tax Code of Ukraine.
The Cabinet of Ministers of Ukraine accepted the decision № 153 of 13.03.2013, which approved the Procedure of compensation to employers of actual expenditures associated with the payment of unified payment for obligatory state social insurance. This procedure determines the payment mechanism by the Pension Fund of Ukraine administrations in the regions, cities and urban areas, as well as in cities and regions (hereinafter - the authority of the Pension Fund of Ukraine) of the compensation of actual expenses to the employer in the amount of 50% of the unified payment accrued for obligatory state social insurance for every person employed on a new job.
The Ministry of Finance of Ukraine by Order № 73 of 07.02.2013 approved the National regulation (standard) of accounting 1 'General requirements for financial statements'.
State Tax Service of Ukraine by the letter № 3339/6/15-33-15 of 04.03.2013 clarified that the main criterion for classifying enterprises as agricultural production is in the relevant volumes of agricultural goods (services) on their own or leased fixed founds. In addition, the STS noted that agricultural companies that rent land plots for agricultural purposes, according to p. II of the Law 'On Lease of Land', are required to conclude land lease contracts with lessors.
State Tax Service of Ukraine, by the order № 51 of 05.03.2013 adopted the State Register of payment transactions registrars.
State Tax Service of Ukraine in the letter № 3724/6/17-3216 of 11.03.2013 provided the explanations on the use of tax remission to residential properties. In particular noted that the tax remission would apply to residential real estate, in which the individual - taxpayer is registered in accordance with the law. If such a person wishes to apply the tax remission to another residential property, which is in its property, it shall provide prior to July, 1 of this year, a written appeal (application) to the tax authority at the place of registration.
State Tax Service of Ukraine in a letter № 5165/7/15-2217п of 01.03.2013 provided the clarification on charging fees for certain types of business activities.
By the Resolution № 188 of the Cabinet of Ministers of Ukraine of 13.03.2013 approved the new samples of excise duty stamps for alcoholic beverages and tobacco products of domestic and foreign production. Determined, that the new type of excise duty stamps for goods established from May 1, 2013. In addition, amendments to the Regulations on the manufacture, storage, sale of excise duty stamps and marking of alcoholic beverages and tobacco products, which, in particular, provides for increases in the fees for one mark excise tax.
The Pension Fund of Ukraine by letter № 28081/Д-4 of 10.01.2013 provided a clarification of regarding to the fee on obligatory state pension insurance when acquiring of cars ownership.
Control and responsibility
The State Tax Service of Ukraine in the letter № № 2339/6/22-2315 of 13.02.2013 recalled that a mandatory precondition for the carrying out of field documentary unplanned inspection is order copy serving to the taxpayer before such an inspection against receipt of the assessment.
In addition, STS noted that the Tax Code does not contain norms that limit the number of orders for the documentary unplanned field inspection of the taxpayer on the basis of subpar. 78.1.1 of par. 78.1 of Art. 78 of the Code under the previous direction of the STS authority request to provide an explanation and documentary confirmation and the impossibility of such inspection, including in connection with impossibility of serving to taxpayers a copy of the order about its carrying out.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft of law № 2409 of 26.02.2013 which is proposed to simplify the procedure of state registration of the termination of business of individuals - entrepreneurs (hereinafter - IE) with no employees, to address them. So, such a person or an authorized person shall be submitted to the state registrar in person (sent by mail) a registration card for state registration of the termination of business of IE.
The Ministry of Finance of Ukraine by order № 1316 of 12.12.2012 approved the Procedure of examination and re-examination of the goods, vehicles for commercial use. This Procedure has describes the steps of customs officials in the organization, carrying out and registration of results of examination and re-examination of goods and vehicles for commercial use.
The Ministry of Health together with the Ministry Internal Affairs approved the order № 65/80 of 31.01.2013 'On approval of the medical examination of candidates for the drivers and motorists'. So, medical examination of candidates for the drivers and drivers of vehicles are divided into: preliminary, periodic, before drive, after drive and extraordinary.
National Bank of Ukraine by the letter № 28-311/699/2529 of 28.02.2013 said that in case of the authorized banks of the official information of customs authorities to better data on export and import operations of its clients, in particular sheet adjustments, which are decorated in a change customs declarations, the banks should consider this information in the control of the relevant export or import transactions.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft law № 2484 of 06.03.2013 , which proposes to exclude from the Law № 2390-VI of 01.07.2010 «On Amendments to the Law of Ukraine “On state registration of legal entities and individuals – entrepreneurs” regarding on simplification of state registration mechanism of the termination of business entities» the items, which stipulate the completion of the term of inclusion in the legal entities and individuals - entrepreneurs Unified State Register of information on legal entities and IE registered before 1 July 2004.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft law № 2495 of 06.03.2013, which proposed to reduce the list of documents required for registration of medicines, which are based on or related to the intellectual property, which, according to the Ukrainian laws, issued a patent . For the state registration of such medicines, the applicant will not need to submit a properly certified copy of the patent or license, which permits the production and sale of registered medicines, as well as a document confirming the patent validity in Ukraine.
The Ministry of Agrarian Policy and Food of Ukraine by the Order № 132 of 25.02.2013 approved the Procedure of planning and implementation of control measures for verification of compliance with the requirements of the economic entities of land legislation, which defines the procedure for planning and carrying out planned and unplanned activities of state supervision (control) for verification of compliance with the requirements of the economic entities of land legislation, land use and protection of all types and forms of ownership, which are used by them in the process of business, determine the organizational measures to be taken before the inspection, the general requirements for their implementation, as well as requirements for registration of the materials based on the results of inspections.
Labour and salary
The Verkhovna Rada of Ukraine registered the draft of law № 2452 of 04.03.2013, which provides for an increase in the minimum duration of paid leave from 24 calendar days per year to 28. The authors of the project said that acting on today 24-day rule does not meet the European standards of labor law. Also suggested, that the duration of annual leave for the third group of people with disabilities, workers of metallurgical, mining and certain industrial sectors.
Securities
National Commission on carrying out state regulation in financial services markets by Order № 2671 of 11.12.2012 presented a new edition of the Regulations of the investment declaration of non-state pension funds, which are determined by the rules of preparation, requirements and procedures for registration of investment declaration of non-state pension fund and changes in it of the National Commission on carrying out state regulation in financial services markets. Thus, the investment declaration is submitted for registration in National Commission on carrying out state regulation in financial services markets after private PF entering in the State Register of financial institutions.
National securities and stock market commission (NSSMC ) by Solution № 131 of 05.02.2013 determined that the securities dealer must submit to a public information database of National commission on securities and stock market for further placing the information about the all perfect out of the Stock Exchange it or with its participation securities transactions to be issued within two business days after the date of the transaction for equity securities in accordance with appendix 1 to the solution. Additionally, it was found that the Stock Exchange is required to file in a publicly available information database of NSSMC for the further placing the information on the of all its transactions committed on the securities to be issued by the end of the next business day after the date of the transaction on the equity securities in accordance with the appendix 2 and 3 to the solution.
National securities and stock market commission (NSSMC ) by Decision № 63 of 22.01.2013 adopted the status of advertising of securities and the stock market, which defines the requirements for securities and the stock market advertising, order of submitting in NSSMC the project of advertising (changes to advertising) of securities market and the stock market, the suspension and resumption of its distribution. The distribution of securities and the stock market advertisements can be done through all the advertising means provided by law, under the condition its prior submission in the National securities and stock market commission.
The National Securities and Stock Market Commission (hereinafter - NSSMC) by the solution № 161 of 12.02.2013 approved the inspection procedures of compliance with the requirements securities legislation about professional activity in the stock market and the activities of self-regulatory organizations of professional stock market participants. This Procedure establishes an unified mechanism for implementing by the NSSMC inspections of compliance with the requirements securities legislation about professional activity in the stock market and the activities of self-regulatory organizations of professional stock market participants through planned and unplanned inspections.
Other
National Commission on carrying out state regulation in financial services markets by an order № 287 of 24.01.2013 ordered the insurers established in the form of joint stock companies with the annual accounts to submit the report on corporate governance. The above changes included in procedure for the accounting data compilation of insurers.
The Cabinet of Ministers of Ukraine accepted the resolution № 139 of 06.03.2013, 'On Approving of the Procedure of state registration (re-registration) of foreign investment and its cancellation'. This Procedure has defines the procedure for documents submission, its consideration and implementation of state registration (re-registration) of foreign investment and its cancellation. The state registration (re-registration) of foreign investment and its cancellation implemented by the Council of Ministers of Crimea, regional, Kyiv and Sevastopol city state administrations in the 7-day period from the date of submission of the relevant documents by the foreign investor.
National Bank of Ukraine by Resolution № 42 of 12.02.2013 determined that the operation to receive cash in UAH for its further transfer with payment devices and through a cash items (workplace employee, arranged payment device that allows you to initiate the transfer) is performed exclusively: banks, commercial banks' agents - legal entities that have entered into agency agreements with banks, non-bank financial institutions, which, according to Ukrainian legislation, licensed by the relevant authority to transfer funds and are the paying organizations and/or the participants in the payment system and operate in accordance with agreed by the National Bank rules of the payment system.
The State Property Fund by order № 201 of 15.02.2013 approved the List of documents to be submitted to to the lessor to lease the property belonging to the State property. Providing the list defined the documents that are served by individuals and legal entities with the relevant statements to lessors for the conclusion of lease contracts relating to public property.
State Property Fund by Order № 210 of 19.02.2013 approved the form of the certificate of competency assessor in the direction of training 'Assessment of in the material form' and 'Assessment of integral property complexes, shares, securities, property rights and intangible assets, including the rights of to intellectual property '.
The President of Ukraine by the Order № 141/2013 of 18 March 2013 approved the Regulation of the Ministry of Revenues and Duties of Ukraine, which is the successor of the State Tax Service of Ukraine and the State Customs Service of Ukraine.
Ministry of Agrarian Policy and Food of Ukraine, by the order № 130 of 25.02.2013 made changes to the methods of state examination conducting of the land surveying documents. In particular, excluded the section 4 of subpar. 3.3.2 of the chapter 3 of the Methods of state examination conducting of the land surveying documents, approved by Order № 391 of the State Committee on Land Resources on December 03, 2004, registered with the Ministry of Justice № 1618/10217 of 21 December 2004 (with changes).
Ministry of Justice of Ukraine by the letter № 13-32/46 of 07.02.2013 provided the explanations on the payment procedure for committing by notaries search of information in public in state and unified registers, on the notaries payment procedure to the information in the State Register of Immovable Property Rights (hereinafter - the Register) and list of documents that must be sent to the territorial authorities of the State registration Service.
The Verkhovna Rada of Ukraine registered the draft law № 2632 of 25.03.2013, which offered to increase the compensation amount to be paid for the air carrier by denied boarding against their will. For denied boarding against their will the air carrier will have to pay them compensation in such amounts: EUR 500 - for flight range of up to 1,500 km, 800 euros - for flight range of 1,500 to 3,500 km; 1,200 euros - for a flights range of over 3500 km.
The Ministry of Health of Ukraine by the Order № 162 of 25.02.2013 presented in the new reading the List of medicinal products that are prohibited for advertising sold without a prescription. The order was registered in the Ministry of Justice on March 13, 2013 under number 401/22933. It shall enter into force from the day of its official publication.
The Ministry of Justice of Ukraine by the Order № 401/5 of 11.03.2013 introduced the amendments to the procedure for issuing a certificate of eligibility to notarial activities employment, in particular, to clarify the requirements for some of the documents necessary for obtaining a certificate of eligibility to notarial activities employment. Thus, it is provided that a person who intends to obtain a certificate, together with the appropriate application must be submitted to the Ministry of Justice not copies of diploma of higher legal education and labor book, and their photocopies.
The Ministry Justice of Ukraine by the Order № 447/5 of 15.03.2013 approved the Rules of organization of office management and archives by the arbitration manager (executor of the estate, readjustment manager, liquidator), which sets out the requirements to documenting of the arbitration manager activities (executor of the estate, readjustment manager, liquidator), organization of the archive and working with documents in the room where the arbitration manager office is.
The Ministry Justice of Ukraine by the Order № 431/5 of 14.03.2013 adopted the Rules of Professional Ethics of notaries of Ukraine, which define the general standards of professional ethics of the notary, his moral and ethical principles in the implementation of notarial activities and professional and ethical rules behavior in relationships with colleagues, the Notaries Chamber of Ukraine, government agencies, institutions, organizations, individuals and legal entities. These rules are obligatory for notaries. Their violation entails responsibility in accordance and in cases stipulated by the Law of Ukraine 'On Notary'.
The State Tax Service of Ukraine (hereinafter - STS) by letter № 3724/7/18-3217 of 14.02.2013, reported that in order to improve services to taxpayers in accordance with the provisions of the Tax Code of Ukraine on individual authorities handling to STS make in Ukrainian passport information about the registration number of the taxpayer registration card from the State register of individuals-taxpayers in the form and the order determined by the Regulation on the registration of individuals in the State register of individuals-taxpayers, approved by the order № 1147 of the Ministry of Finance of 06.11.2012.
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