Legislation Overview (March 2015)

Taxes

VAT

The Ministry of Finance of Ukraine by the Order “On Approval of Amendments to the Regulations on registration of value added tax payers” of 02.02.15, № 21 made certain Amendments to the Regulations on VAT payers’ registration (hereinafter - Regulations), namely:

• the peculiarities of registration of the single taxpayers by the VAT payers are consistent with the norms of the TCU due to the reduction of their groups from 6 to 4. In particular, it is stated that the single taxpayers of the IV group, which include agricultural enterprises (ex − FAT payers), should be registered by the VAT payers according to the general rules, regardless of the date of transition to the simplified system of taxation;
• the reason for refusal to register by the VAT payer could also be failure to comply with deadlines for the submission of a registration statement or the determination the desired date of registration, which are established by the p.p. 183.1, 183.3−183.7 by the TCU;
• the VAT payers are registered within three days of receipt of a registration statement (para. 3.11 of the Regulation). We recall that the earlier period of the registration was 5 days;
• the statement about the cancellation of the registration in due form № 3 -VAT can be submitted by the taxpayers via e-mail, provided that they have signed an agreement on the recognition of electronic documents with the relevant controlling authority.

The State Fiscal Service of Ukraine in 101.27 category of the PIR informed that VAT payers, who acquired goods and services in VAT defaulters, should reflect those transactions in corresponding lines of the VAT return together with others.

The acquisition of such goods and services should be reflected in Section II “Tax Credit” depending on the purpose for which they were bought:

• in 11 line  of the VAT return, providing their use within the taxpayer’s business activities, namely:
• in 11.1 line - if the goods / services are planned to be used in the  transactions at 20% and 7% rates of VAT;
• in 11.2 line -  if the goods / services purchased for use in business transactions that are exempt from VAT or are not the subject to taxation;
• in 14.2 line of the VAT return - if the taxpayer does not plan to use them within the limits of his/her economic activity.

The reason for the inclusion in the return of transactions for goods and services acquisition in VAT defaulters is the primary documents, accounting registers and other documents related to the calculation and payment of taxes and duties, which introduction is provided for the legislation.

The Income Tax

The State Fiscal Service of Ukraine in its letter of 02.03.15, № 7023/7/99-99-19-02-02-17 reported that the registered agencies and organizations as of 31.12.14 in the Register of non-profit institutions and organizations should continue to use the status of non-profit. That is, such organizations are not the income tax payers in accordance with paragraphs. 133.1.1 of the TCU, if the purpose of their work is not the receiving and the distribution of profits.

At the same time, it is indicated in the letter that the Regulations on the Register of non-profit institutions and organizations, approved by the Ministry of Finance of Ukraine of 24.01.13, № 37, will eventually be amended to bring it into compliance with the order of taxation of non-profit organizations.

The Verkhovna Rada of Ukraine approved the amendments to the Tax Code of Ukraine, and actually pp. 2 pp. 133.1.1 of the TCU was changed. The housing cooperative, apartment building co-owners associations, housing associations are included in the income tax defaulters.

The final provision of the approved Law determined that the reregistration of nonprofit organizations, which were specified in pp. pp. 1, 2 of pp. 133.1.1 of the TCU and who were entered in the Register of nonprofit organizations and institutions as of 1 January 2015, was not required.

It also provided that nonprofit organizations, which specified in pp. pp. 1, 2, of pp. 133.1.1 of the TCU, and which registration was after 31 December 2014 and before the enactment of the approved law, in case of their including in the Register of nonprofit organizations and institutions within six months from the date of entry into force of adopted amendments were considered to be included in the Register of non-profit organizations and institutions from the date of their state registration.

The State Fiscal Service of Ukraine in its letter “On the provision of permits on the right of use of the tax benefits to the public organizations of disabled people” of 02.03.15, № 4845/5/99-99-19-02-02-16 noted that the companies of the public organizations of disabled people continued to apply the income tax benefit in the presence of previously issued permit on the right to use the benefits. Of course, provided that their meeting the requirements for its use.

Today, according to p. 142.1 of the Tax Code of Ukraine such organizations are exempt from income tax provided that obtaining of the relevant permit.

Unified Social Contribution

The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Section VIII “Final and Transitional Provisions” of the Law of Ukraine “On the collection and accounting of the unified social tax for the compulsory state social insurance” (the legislative draft № 1863).

The document purpose is to reduce the burden on the payroll budget of the companies.

Therefore the parliamentarians reduced the number of conditions for the application of the decreasing coefficients to the rate of the unified social tax charging by the employers. And the

certain requirements were removed in fact.

Thus, the 0.4 coefficient – to the size of the unified social tax in 2015, and 0.6 – to the unified social tax in 2016 could be applied by the employer provided that:

• the base surcharge of the unified social tax per one insured person in the reporting month increased by 20 percent or more compared to the average monthly base surcharge of the unified social tax for 2014 per one insured person;
• after the application of decreasing coefficient, the average payment per insured person in the reporting month is not less than the average payment per insured person for 2014;
• the number of insured persons in the reporting month not more than 200% of their average number for 2014. This is new requirement. But it does not apply to those individuals who are self-employed and to the individuals who use the work of other persons under an employment agreement (contract).

It should be noted: the lawmaker struck from the amended Law on the unified social tax (UST) two conditions for the application of the decreasing coefficient concerning the size of the average salary for the company. Therefore, it is not required to increase its minimum by 30% compared to 2014, and at the same time to provide its size at least at a rate of three minimum wages.

The State Fiscal Service of Ukraine on its official website reported that the unified social tax (UST) in 2015 should be paid on the active non-budgetary accounts opened in the authorities of Treasury under the balance account 3719, entered into force of 01.10.13.

The controllers promised to inform about the opening of new accounts with prior notice.

The State Fiscal Service of Ukraine in its letter “On resubmission before the deadline of the unified social tax (UST) report with the “original” type with the corrected mistakes” of 16.03.15 р. № 8696/7/99-99-11-03-01-17 reported that in the case of error detection, such as not including of the employee wage into the report of the unified tax on the form № Д4 (hereinafter - Report) for the period after the expiry of its submission, the insured had no the right to form and submit repeatedly the Report with the “original” type. The amount of additional charges of the unified tax on the wage amount, which is not included into the current Report, should be reflected in the Report of the following months (where was the mistake), namely in Table 6 (column 10) using a charge code type 2.

Other taxes and duties

The State Fiscal Service of Ukraine in 111.06 category of the PIR notes that the effective date of cars operation, which have been used and imported into the customs territory of Ukraine, is the date of their first registration in the State Automobile Inspectorate Department (SAI) specified in the registration documents for the right of their operation on a permanent basis. If there are no registration documents of the first car registration - the effective date of its operation is the calendar date of making (day, month, and year). And when it is impossible to determine the calendar date, this date is considered to be 1 January of car making mentioned in the registration documents.

The tax reform imposed the transport tax of 01.01.15. The legal entities and individuals (including non-residents) - the owners of passenger cars that are used up to 5 years, with the capacity of a cylinder over 3 000 cubic meters, should pay this tax.

The State Fiscal Service of Ukraine in its letter “On war tax” of 13.03.15, № 5346/6/99-99-17-03-03-15 reported the following.

The duty to withhold the war tax from all incomes that were the subject to the personal income tax (PIT) entered from 1 January 2015 (coming into force by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on the tax reform” of 28.12.14, № 71-VIII).

But the war tax should be withheld from the incomes that are subject to the income tax, according to the paragraphs 1.2 of p. 161 of subsection 10 of р. XX of the Tax Code of Ukraine (hereinafter – TCU). So, the tax is withheld from the part of gift cost that exceeds 50% of minimum wages (UAH 609 in 2015), and the same part is the subject to the war tax, according to the paragraphs 165.1.39 of the TCU.

Therefore the war tax is withheld only from that part of gift cost that does not exceed UAH 609 per month.

Simplified taxation system

The State Fiscal Service of Ukraine in its letter “On the necessity of the registration of the new ledger of income and expenditure, when the change of the tax address (residence) related to the change of the administrative region, for the individual - entrepreneur - a single tax payer” № 9806/6/99-95-42-03-18 of 26.12.14 reported the following. If the entrepreneur - a single taxpayer of the I and the II groups and a single taxpayer of the III group, who is not the VAT payer, has changed the address (residence) and this has led to the the change of the administrative region, he/she must register a new ledger of income.

If such entrepreneur belongs to the third group and is the VAT payer – he/she must register the new ledger of income and expenditure.

The new ledgers are to be registered in the controlling authority at the new place of registration.

However, if the single taxpayer continues to record the revenues (income and expenditure) in the old ledger registered by the fiscals in his previous place of registration, the Tax Code of Ukraine does not provide the liability (the application of penalties) of the single taxpayer for such actions.

The State Fiscal Service of Ukraine in its letter “On charging of the Single Tax by the payers of the fourth group” № 4968/7/99-99-15-03-01-17 of 14.02.15 stated that the single tax payers of the 4th group during the first quarter of 2015 were allowed to make payments of accrued sums of the single tax within a period of one month provided for the FAT payment. This is because other deadlines for the payment of tax are not provided for in the form of the tax return of the fixed agricultural tax (approved by order of the Ministry of income of Ukraine of 30.12.13, № 864).

The State Fiscal Service of Ukraine clarified (explanations in 107.12, 108.01.06 subcategories of PIR of the SFS of Ukraine) that entrepreneurs - single tax payers of the third group, registered and included in the Register of single tax payers (hereinafter – ST) before 31.12.14, should not submit the statements for inclusion in the Register of ST payers of the information about their business activity line.

However, the state financial control recommended to the legal entities - single tax payers to submit such statements to the supervisory authority.

It should be noted that the norms of TCU of 01.01.15 in the Register provided for the information on activities for all the single tax payers regardless of the group where they worked (sub-s 4, 8 of p. 299.7 of the Tax Code of Ukraine).

Mobilization and ATO

The Verkhovna Rada of Ukraine adopted the amendments to improve the issues of mobilization and social protection of citizens, who were to be discharged from the military service during the specific period or due to the announcement of demobilization (the bill № 2283).

Thus, the above mentioned bill provides for the protection of the job (position) and the average wage for the employees, who are injured (or have other health damages) during the military service and receive medical treatment in the health care providing institutions, and who have been captive or declared missing. The work place and the wage would be preserved for them until the day following the day of their military registration in the regional (municipal) military commissariat after their discharging from the service in case of termination of course of treatment, the return from captivity, their appearance after declared missing or before the day of recognition by the court of their death.

Young people (aged 15 to 28 years), who are discharged from the military service during the mobilization for the specific period, military service of officers and they are employed for the first time, they have supplementary guarantees in the employment promotion. The first place of work would be provided for at least two years for such persons after the demobilization.

The mobilization augmentee personnel, who are discharged from the service to the reserve, would not be called up for military service during the partial mobilization within six months from the date of their discharging from the service. Such persons in the specified period can be called up for military service only with their consent.

The Cabinet of Ministers of Ukraine by the Resolution “On the approval of the Procedure of compensation payment to the enterprises, institutions, organizations within the limits of average wage of employees called up for military service during the mobilization for the special period” of 04.03.15, № 105 determined the procedure compensation of expenses for the payment of average wage to the mobilization augmentee employees.

It is provided for that the company (institution, organization) should submit the report of the actual expenses on payment of average income for employees monthly before the 15th day of month to the authority of social protection of the population to receive the compensation. But at first the report should be submitted for approval to the district (city) military commissariat, which conscripted the employee(s) into the military service. Its form is in Annex 1 to the Procedure approved by the

Cabinet of Ministers 04.03.15, № 105.

Unfortunately, the document does not say anything about the mechanism of compensation of the average wages for all prior periods.

The President of Ukraine signed the Law of Ukraine “On Amendments to Article 8 of the Law of Ukraine “On social and legal protection of military personnel and members of their families” of 05.03.15, № 242-VIII. The Law provides for that the period of military service during the special period would be included into the length of practical experience that gives the right to guaranteed pension payment according to age on preferential terms.

It is possible, if such person studied for a degree in vocational and technical school, worked in a profession or held a position that gave the right to guaranteed pension payment according to age on preferential terms, at the time of the call for military service or military service during the special period.

The time of studying at the vocational and technical school, the time of military service and military service during the special period should not exceed the actual length of practical experience that gives the right to guaranteed pension payment according to age on preferential terms.

Temporarily Occupied Territories

The Verkhovna Rada of Ukraine by the bill № 2374 determined the boundaries of the territories, where the special procedure of the local government in some parts of Donetsk and Luhansk regions (hereinafter - special territory) was introduced.

They include areas, or their parts, cities, towns and villages of Donetsk and Luhansk regions that are within the territories located between the state border of Ukraine with the Russian Federation, the water boundary of Azov Sea and the line determined by the Parliament.

In particular, this line will pass through the following places: Luhanska village – Shchastya - Slav'yanoserbsk (special territory) - Pervomaisk (special territory) - Almazna (special territory) - Vuhlehirsk - Gorlivka (special territory) - Yasynuvata (special territory) - Avdiyivka – Pisky - Krasnogorivka – Mar’yinka - Olenivka (special territory) - Starobesheve (special territory) – Rozdolne – Granitne - Chermalyk - Talakivka - Shyrokyne.

At the same time the parliament by the other Resolution admitted the certain districts, cities, towns and villages of Donetsk and Luhansk regions as the temporarily occupied territories.

Let us recall, that the peculiarities of local government in some districts of Donbas are determined in the Law of Ukraine of 16.09.14, № 1680-VII.

The Cabinet of Ministers of Ukraine by the Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated 1 October 2014, № 505” of 11.03.15, № 95 increased the amount of the monthly targeted assistance to disabled people - immigrants from Crimea and the ATO area.

Thus, the amount of the monthly assistance to the mentioned categories of citizens is to be UAH 949 (the living minimum wage of a person, who lost the ability to work). By the way, now the disabled people – immigrants are paid UAH 884.

In addition, the expenditures, associated with providing of the monthly targeted assistance to immigrants, should be financed at the expenses of the targeted funds of the state budget. We remind: meanwhile these expenditures are financed at the expenses of the emergency reserve fund of the state budget and funds received as charitable or international aid.

Control and Responsibility

The President of Ukraine signed the Law of Ukraine “On Amendments to the Law of Ukraine “On Joint Stock Companies” of 19.03.15, № 272-VIII (enters into force from the day following its publication day, except certain regulations). The management mechanism of joint stock companies is adjusted again by the Law.

Thus, if the dividends are not paid to the shareholder, he/she can incontestably collect them based on the enforcement inscription by a notary.

The JSC Statute cannot change the rights of shareholders on the proposal of agenda items of the JSC general meeting, new candidates for its membership, as well as the procedure of their introduction.

And one of the major innovations – the quorum of the general meetings is reduced for all the JSC.  Now they can be held, if the shareholders, jointly the owners of more than 50% of the voting shares, are registered for the participation there.

Labour and Salaries

The Social Insurance Fund for temporary disability in its letter “On the issuance of maternity certificates to the women – the Chernobyl victims of the fourth category” of 28.01.2015, № 2.4-15-171 mentioned: due to the fact that from 01.01.2015 there were no zones of the enhanced radioecological monitoring in Ukraine, the women – the Chernobyl victims of 4 category lost the right to the extended maternity leave (180 calendar days).

Therefore, from 2015 the medical sick-leave certificates should be issued to such persons on a general basis – for 126 calendar days.

However, the medical and preventive treatment facilities continue to issue the temporary disability leave to such women for 180 calendar days. According to the pp. 6.3, 6.11 of the Instruction on the Procedure for issuing of the documents certifying the temporary disability of the citizens, approved by the Ministry of Health of Ukraine of 13.11.01, № 455. And they still include the norm on the issuance of the medical sick-leave certificates to the women - the Chernobyl victims of 1-4 categories, 180 calendar days of duration.

This situation led to the inability of the insurers and the Agencies of Insurance Fund from disability to finance the maternity aid, and this in turn violated the right of the insured persons on the timely receipt of the aid.

Taking into consideration that law takes precedence over any delegated legislation, the management of insurance Fund from disability insists on the regulation by the Ministry of Health of Ukraine of the issuance by the health care facilities of the temporary disability leaves due to maternity to the Chernobyl victims of 4 category.

The President of Ukraine signed the Law of Ukraine “On Amendments to Certain Laws of Ukraine on strengthening social protection of internally displaced persons” of 05.03.15,  № 245-VIII (enters into force 27.03.15). The Law provides for the employers, who give employment to the registered unemployed persons of internally displaced persons, the expenses compensation for their labor payment (in general - for a period not longer than 6 calendar months). The compensation would be made provided that protection of employment guarantees of such person during the period twice as large as duration of compensation payment.

In addition, the employers, who give employment to the unemployed internally displaced persons for a period of not less than 12 months, would be compensated the expenses for the re-education and advanced professional training for such persons. This compensation should be performed within the actual cost of training, but would not exceed 10 living minimum wages for able-bodied persons, established on the date of training payment.

The Cabinet of Ministers should develop the process of financing provided for by the mentioned amendments.

Accounting and Reporting

The Ministry of Finance of Ukraine in its letter “On the issuance of business transactions by the accounting statement” of 05.08.14, № 31-11410-08/23-2303 indicated: if the business transaction was issued by the accounting statement, so there should be requisites provided for by p.2 of the Art.9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 16.07.99, № 996-XIV and p.2.4 Regulations on the documentary providing of the records in accounting, approved by the order of the Ministry of Finance of Ukraine of 24.05.95, № 88.

Financial Markets

The National Bank of Ukraine by the NBU Board Resolutions “On settlement of the situation on the monetary and foreign exchange markets of Ukraine” №160 of 03.03.15 and “On Amendments to Certain normative-legal acts of the National Bank of Ukraine” № 161 of 03.03.15 continued and additionally imposed the restrictions that would affect not only the business entities but the every Ukrainian.

The basic postulates of mentioned norms:

1. The validity of the deadlines for settlements in export-import operations is extended - today it is 90 days.
2. The residents should repay the foreign currency credits and loans (including the financial assistance) under the contracts with non-residents not before the period prescribed by the contracts (it concerns both the principal amount of loan and the interest or other payments).
3. The requirement on mandatory sale on the interbank foreign exchange market (excluding some exceptions) of 75% foreign exchange earnings is extended;
4. The restrictions on the foreign currency sale in the hands of a single person in one bank amounting to not more than the equivalent of UAH 3 000 are extended;
5. The individuals would be able to continue the currency transfer from Ukraine in non-commercial purposes within the limits of the equivalent of UAH 15 000 per day, if they do not provide the certificate of the origin of the funds. When providing such a certificate it could be transferred more than that amount (from account only), but not more than the equivalent of UAH 150 000 per month.
6. The Bank is not entitled to buy foreign currency on behalf of the business entity, if the entity has the currency on the accounts in the equivalent of 10 000 US dollars or more.
7. The banks are not allowed to provide the credits in hryvnia, if the collateral is the currency on the accounts;
8. It is prohibited to buy and transfer the foreign currency, particularly for the return of dividends abroad to the foreign investor.
9. The banks have the right to return the foreign currency deposits in national currency ahead of schedule at the rate of the transaction day under all types of contracts, except the deposits with the issued nominal savings (depositary) certificates with the term of their distribution not less than 6 months.

The National Bank of Ukraine in its letter “On the approval procedures by the National Bank of Ukraine of the purchase transactions of foreign currency” № 28-211/12780 of 26.02.15 noted that each package of documents submitted to confirm the possibility of purchase and transfer of the foreign currency under the import transactions should include the Tax Clearance Certificate of the State fiscal service of Ukraine.

The National Bank of Ukraine by the NBU Board Resolution “On the Regulation of the monetary market” of 02.03.15, № 154 implemented the new approaches to the monetary policy in Ukraine.

One of the steps - the discount rate is increased to 30% per annum from 04.03.15. Let us recall that there was a rate of 19.5% before.

Securities Market

The National Securities and Stock Market Commission of Ukraine (hereinafter – NSSMCU) is going to form a list of stock market traders in the ATO area and in the temporarily occupied territory (the resolution of the NSSMCU “The guidelines for prevention of the violations of the rights of investors and adoption of measures on the avoidance of the risks in the course of professional activities in the territory of antiterrorist operation and temporarily occupied territory” of 03.03.15, № 282).

This list of the dealers in securities, the assets management companies, the corporative investment funds would be opened and posted on the website of the NSSMCU.

They are advised to change the location, to open (move) the specialized structural subdivisions and / or separate subdivisions from the ATO area and the temporarily occupied territory to the territory of Ukraine outside the territory of ATO and temporarily occupied territory.

The other stock market traders by the time of change of location are advised to refrain from the commitment on the conclusion of any transactions on securities and other financial instruments involving the stock market traders and the assets management companies, which are included in this list.

In addition, the stock exchanges are recommended to refrain from the receiving of the applications on the account dealing and other financial instruments, applied by the stock market traders, which have not been re-registered from the ATO area or the Crimea.

Fee Policy

The National Commission, which performs the state regulation in the energy sector and public services (hereinafter –NCREPS) by the Resolutions “On Establishment of retail prices for natural gas used for the needs of the population” of 03.03.15, № 583 (comes into force from 01.04.15, but not before the date of its official publication) and “On approval of limit level prices for natural gas for business entities that produce heat energy, including block (modular) boilers installed on the roof and adjoined (based on the volume of natural gas used for the production and provision of services heating and hot water supply, under condition of the separate instrument metering and accounting record-keeping of the heat and hot water)” of 03.03.15, № 584 (comes into force from 01.04.15) has established new retail prices for natural gas used for the needs of the population:

• for cooking and / or water heating – UAH 7.188 per 1 m3 - from 01.04.15.

We remind, today the price is UAH 1.182 per 1 m3 for users who have installed gas meters and UAH 1.299 per 1 m3 for those who do not have them. In other words, the gas price for the population of this category increased by 6 - 5.5 times, respectively;

• for the individual heating or complex consumption (individual heating, cooking and/or water heating):
  • in the period from 01.05.15 to 30.09.15 (inclusive): - UAH 7.188 per 1 m3;
  • in the period from 01.10.15 to 30.04.16 (inclusive): - for the volume consumed up to 200 m3 of natural gas per month (inclusive) - UAH 3.600 per 1 m3;
  • for the volume consumed over 200 m3 of natural gas per month - UAH 7.188 per 1 m3.

In addition, the NCREPS approved the ceiling price for natural gas for boiler houses providing heating and hot water to the population at the level of UAH 2994.30 per 1000 m3 including all taxes and duties (currently the figure is UAH 1309.20 per 1,000 m3).

Social Protection

The Verkhovna Rada of Ukraine increased the amount of the state social assistance for the Low-income Families. Thus, from April 1, 2015 the amount of the state social assistance for the Low-income Families is increased depending on the number of minor children in the family:

• per each child aged up to 13 – by UAH 250;
• per each child aged from 13 to 18 – by UAH 500. The maximum assistance amount taking into account such an increase would not exceed the minimum subsistence income for the family.

The appropriate amendments are made to the Law of Ukraine “On the State Social Assistance for the Low-income Families” of 01.06.2000, № 1768-III (hereinafter - the Law № 1768) due to the legislative draft № 2263.

Let us recall: the State Social Assistance is paid to the low-income families. The article 5 of the Law № 1768 orders to calculate its size as the difference between the minimum subsistence income for the family and its average monthly total income (but not more than 75% of the minimum subsistence income for the family). At the same time, the amount of the assistance is determined annually according to the level of the minimum subsistence income established by the Law on State Budget for the year.

The Cabinet of Ministers of Ukraine by the Resolution “On the improvement of the procedure for granting the housing subsidies” of 28.02.15, № 106 (which enters into force on 01.05.15) improved the procedure for granting the subsidies to the citizens for the compensation of expenses for housing and utility services.

Thus, the number of people who may be eligible for subsidies is expanded. Now, the subsidy can be obtained by the families where: there is more than one residential accommodation or car; employable citizens, who do not study and do not look for work, live in the accommodation. In addition, the families that lease out the space can expect the subsidies.

The subsidies may be provided also for the above-limit housing according to the decision of the local councils after the inspection of the material living conditions of the family, and may be revised in case of these conditions changing.

If the subsidy is fixed in the I quarter of the year, the average monthly total income for the its purpose is calculated  the first three quarters of the previous year, in other cases - for the previous calendar year (previously it was determined for the last six months).

Now, the lease (rental) contract (if any) in addition to the statement, income certificate, incomes and expenses declaration of people should be submitted (send by mail) to the local department of labor and social protection of the population for the prescription of the subsidies. Updated form of the relevant application and incomes and expenses declaration of people.

The Ministry of Justice of Ukraine in its Order “On amending the list of types of documents related to the provision of social protection of citizens that should come to archival institutions in the event of liquidation of enterprises, institutions and organizations that do not belong to sources of formation of the National Archival Fund” of 16.03.15, № 366/5 reported where the documents, related to the provision of social protection of citizens and which were to be archival storage after the termination of business, should be sent.

Thus they need to be transferred to the higher-level authority, if it exists in the territory of relevant region, the AR of Crimea, the cities of Kyiv and Sevastopol. If they do not exist, the documents should be transferred to: archival institutions of village and city councils; archival institutions established by the individuals or legal entities (provided that the documents do not belong to the government or community property).

In addition, the civil law contracts with the individuals (execution of work, provision of services etc.) and Collective Contracts and Agreements (amendments to them) are included in the list of archived documents.

Also, the subjects to the placing to the archive are the documents according to the list of standard documents prepared during the activities of state agencies and local governments, and other institutions, enterprises and organizations specifying the  document retention period approved by the Ministry of Justice of Ukraine of 12.04.12, № 578/5.

The other things

The Verkhovna Rada of Ukraine introduced a new national holiday – the Defender’s Day of Ukraine, which should be celebrated on 14 October. The appropriate amendments were made to the Art.73 of the Labor Code of Ukraine (hereinafter – LCU)by the legislative draft № 2187 (approved of 05.03.2015).

10 holidays were provided by the Art.73 of LCU before. If a holiday or a non-working day coincides with the weekend, a day off is postponed to the next day after a holiday or non-working day.

The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Article 186-1 of the Land Code of Ukraine to simplify the approval procedure of land management project” of 11.02.15, № 180-VIII (valid of 12.03.2015) and simplified the procedure for land management project.

Now, the executive authorities in the conclusion on refusal of approval of land management project on the allocation of a land plot are obliged to provide an exhaustive list of disadvantages of such a project and set a reasonable time to correct them. The specified period could be continued at the written request of the project developer.

The approval of land management project on the allocation of a land plot is possible to refuse only if the defects, mentioned in the previous report, are not removed.

And the repeated refusal does not deprive of the right of the developer of land management project to remove the project defects and submit it for approval.

The State Fiscal Service of Ukraine in its letter “On the electronic document format” of 10.02.2015, № 2618/6/99-99-18-01-15 noted that the transfer of electronic documents, including accounting electronic cards of people, who operated the transactions with goods at customs, was based on XML standard.

It includes the format of extension as *.imfx, because it is a zip-archive, which is also the necessary package of xml-files (if necessary - files electronic digital signatures to them).

The Ministry of Justice of Ukraine by the Order “On Amendments to the Regulations on centers of providing of free secondary legal assistance” of 10.03.15, № 329/5 published in the new version, the Regulations on centers of providing of free secondary legal assistance, approved by its order of 02.07.12, № 967/5 (hereinafter - Regulation).

The new version of Regulation provides for the division of legal aid centers into two types: regional and local (the current version of the Regulation does not contain such a division). The legislators also determined the functions of new types of centers. The regional centers should now:

• provide the participation of defender during the prejudicial inquiry and judicial procedure;
• provide the protection, to execute the procedural documents and to represent the interests of the person convicted to the custodial sentence;
• conclude the contracts with the lawyers included in the Register of lawyers, who provide free secondary legal assistance;
• perform other functions entrusted to them.

The local centers should:

• consider the petitions of those who need help, and make decisions on its provision (or a refusal to provide);
• check the affiliation of the person to the category of the persons eligible to  receive assistance;
• consult those people, who appeal to the court.

The Cabinet of Ministers of Ukraine abolished its Resolution “On introduction of system of gathering, storage and disposal of waste as secondary raw materials” of 26.07.01, № 915 (annulled by the Resolution of the CMU “On recognition invalid of certain resolutions of the Cabinet of Ministers of Ukraine” of 18.03.15, № 128 (enters into force after the official publication day).

In particular, the tariffs for the service of gathering, storage and utilization of used tare and the packaging materials were established in the annulled Resolution. In addition, the document obliges the legal entities of all forms of property, which use the tare and packing materials in Ukraine or import them together with the products:

• independently provide the reception and utilization of used tare and packaging materials in accordance with established utilization minimum standards or to make the contracts with “Ukrekokomresursy” the government enterprise on the organization of gathering of the second raw material with payment of these services according to fixed rates;
• comply with the established utilization norms, regardless of independently or under concluded contracts they gather the second raw material;
• submit the information about the volumes of used tare and packaging materials by them to territorial authorities of the Ministry of Environment  annually before 10 December.