Taxes
INCOME TAX
State Tax Service of Ukraine by letter of 04.02.2013 №2665/7/15-1317 recommended taxpayers in accordance with p.57.1 Art. 57 p.II of the TCU to submit tax reports on a consolidated income tax of reporting (tax) 2012 in the form approved by the Ministry of finance of 28.01.2013 №39, which now is in the Ministry of Justice under state registration.
State Tax Service of Ukraine by letter of 29.01.2013 № 2267/7/15-1317 reported that profit tax payers who have paid upfront fees in January 2013 (to establish codes for payment of advance payments of income tax) on other budget classification codes for income tax do not pay penalties.
Ministry of Finance of Ukraine by order of 28.01.2013, №39 approved forms: Calculation of tax liabilities to pay consolidated income tax, messages taxpayer of the decision to pay consolidated income tax.
VALUE ADDED TAX
The Ministry of Finance of Ukraine by order of 17.12.2012 №1342 approved new forms of tax declaration of value added tax.
The order came into force 05.02.2013.
Ministry of Finance of Ukraine by order №1340 of 17.12.2012, approved form Register issued and received tax invoices and Order his conduct, which stipulates that the registry is a form to register (registration) issued and received tax bills. Register is maintained by persons registered as VAT payers electronically in an approved format and optional payer in paper form.
State Tax Service of Ukraine in letter №8026/0/61-12/15-3115 of 28.12.2012 reported that a taxpayer who uses the cash method, has the right to form a tax credit of the reporting period based on tax invoices received within 60 calendar days from the date of transfer of funds from the bank account of the taxpayer, regardless of the date of receipt from the provider of goods / services, but with the limitation periods.
State Tax Service of Ukraine in its letter №1387/6/15-3115 of 29.01.2013 explained that in the case of transactions of import into the customs territory of Ukraine goods forming tax credit of VAT is made based on the customs declaration (including temporary ) executed according to the law, which confirms the payment of tax (subject to the other requirements for the formation of the tax credit).
State Tax Service of Ukraine in letter №512/5/15-3115 of 16.01.2013 reminded that, in accordance with p. 209.17.2, par. 209.17 art. 209 of the Code for transactions with growing mycelium and mushrooms covered the special taxation of the business of agriculture, forestry and fisheries.
State Tax Service of Ukraine by letter №1389/6/15-3115 of 29.01.2013 provided clarification on tax on value added operations return equipment received from non-residents in the operating lease.
INCOME TAX FOR PHYSICAL ENTITIES
Ministry of Finance of Ukraine by order 6 of 09.01.2013 approved book form of income and expenses to determine the amount of the total annual taxable income and Conduct of income and expenses to determine the amount of the total annual taxable income.
State Tax Service of Ukraine in letter №351/6/17-1115 of 11.01.2013 reminded that the total taxable income of the taxpayer does not include funds or assets (services) provided as an aid to the treatment and medical care for the taxpayer expense of the charitable organization or employer, including the costs of the employer's mandatory routine inspection of worker.
State Tax Service of Ukraine (STS) in letter of 19.02.2013 was reminded the taxpayers on personal income, which according to Section IV of the Tax Code are required to file a declaration or are entitled to a filing with the return of overpaid taxes including in the case of application of the tax rebate on the results of the tax year, subject to the provisions of Art. 166, must keep records of the Book of income and expenses to determine the amount of the total annual taxable income. In addition, STS explained in detail the procedure for accounting of income and expenses to determine the amount of the total annual taxable income in this Book.
State Tax Service of Ukraine in letter №2426/0/141-12/D/17-1114 of 08.11.2012, reported that insurance premiums that paid by the employee is included in the total taxable income and tax agent is displayed in the report form 1 DF. PIT withheld from such income on the same basis at the rate of 15% (17%).
SIMPLIFIED TAX SYSTEM
State Tax Service of Ukraine by letter of 17.01.2013 №1004/7/18-3117 recalled the procedure for issuing certificates for f. № 4-OPP individuals by independent advocacy, and noted that if the individual is registered as an entrepreneur and thus provides independent professional activity, then it is treated in the bodies of STS as an individual - entrepreneur.
ENVIRONMENTAL TAX
State Tax Service of Ukraine by letter №3688/7/15-2117 of 14.02.2013, reminded that paragraphs 16-21 of section I of the Law of Ukraine of 20.11.2012 № 5503-VI 'On Amendments to the Tax Code of Ukraine on view of certain taxes and duties '(hereinafter - the Law number 5503, the Code) are changed environmental tax rate provided by Articles 243-248 of the Code, as they increased on average by 7.9%.
PAYMENT FOR LAND
State Tax Service of Ukraine by letter №4967/0/51-12/15-3416 of 15.11.2012 noted that the operation of the compensation costs for local area (land tax refunds) to the lessor under the terms of the lease of non-residential premises as to 01.01.2011 and after that date are subject to VAT, except for transactions with compensation for such expenses lessor- budget institution, which was 01/07/2012 not subject to VAT.
Verkhovna Rada of Ukraine register a draft of Law №2292 of 13.02.2013, which, in particular, to not impose a tax on real property other than land, residential real estate owned by religious organizations of Ukraine, statutes (regulations) are registered prescribed by law. In addition, the law provides clarification of the rates specified tax for businesses and individuals.
OTHER TAXES AND FEES
State Tax Service of Ukraine by letter of 28.01.2013 №1947/7/15-2117 reported on characteristics of administration fee for special use of water in 2013 and explained that for calculation of tax liabilities in the period from 01.01.2013 to 03.01.2013 fee payers use fee rate of 2012, and since 01.04.2013 there is new rate according to the Law of 20.11.2012 №5503-VI.
The Ministry of Finance of Ukraine by order of 05.12.2012 №1279 approved amendments to Procedure of levying customs duties during goods importation into the customs territory of Ukraine.
The order came into force 05.02.2013.
State Tax Service of Ukraine in letter of 14.02.2013 was noted that legal entities and FLP, providing household services, sell products at points of sale, carry trade currency values and carry out activities in the field of entertainment, must pay a fee for the implementation of some business activities and get shopping patent.
Ministry of Finance of Ukraine by order №1402 of 21.12.2012, approved a new tax return form fee for parking vehicles and tourist tax return fee.
The Cabinet of Ministers of Ukraine by resolution of 4 February 2013 № 69 approved the Procedure for production, circulation and redemption of promissory notes issued to obtain or import into the customs territory of Ukraine substances used as components of motor fuels, for use as a raw material for the chemical industry .
Ministry of Finance of Ukraine by order of 21.12.2012 №1404 approved the form of tax collection rate for the special use of forest resources.
Order came into force on 15.02.2013
Ministry of Finance of Ukraine by order 12 of 14.01.2013 has confirmed the Conduct registry form registration statement, application for revocation of registration and certificate of registration of business software industry, applying specific taxation.
Order came into force on 15.02.2013 year.
State Tax Service of Ukraine by letter of 29.12.2012 №12875/0/71-12/22-3317 noted that import operation is completed the date of receipt of the goods into the territory of Ukraine, the actual crossing of the customs border of it, as evidenced by affixing the relevant customs.
State Tax Service of Ukraine reminded about the functioning of the new tax service that allows taxpayers to receive a certificate of no tax debts electronically. You must send e-mail statement to the tax authority at the place of registration.
Ministry of Economic Development and Trading by order of 07.02.2013 №113 recovered the action of the National classifier ДК 009:2005 'Classification of types of economic activity' to 31.12.2013.
State Tax Service of Ukraine by letter of 19.2.2013 reported that individuals are required to file state tax service information data changes that are made to an index card or a message (for individuals who, because of their religious beliefs to refuse to accept the registration number in taxpayer registration card and notify the appropriate authority of the State Tax service and are marked in the passport).This information should be provided within one month from the date of such changes by submitting a request in number 5DR or 5DRP form number (for individuals who, because of their religious beliefs and refuse to accept the registration number of the taxpayer's registration card).
Control and responsibility
Pension Fund of Ukraine by Decree №1-1 of 17.01.2013, approved the Report a routine check payer single social contribution.
The Cabinet of Ministers of Ukraine by Decree №97 of 11.02.2013 adopted a list of special tools, acquisition, storage and use of which is subject security activities, which included: body armor, protective helmets, gas sprays with sprays tear and irritating, gas pistols and revolvers and ammunition to them of 6, 8 and 9 millimeters, charged substances tear and irritant, rubber truncheon, handcuffs, plastic (textile) single use.
Ministry of Health by Decree № 143 of 20.02.2013, approved the licensing conditions of the business of importing drugs, which are applicable to: all entities regardless of ownership, that conduct economic activity in importing medicines and well as individuals - entrepreneurs who conduct economic activity in this sector entities that import drugs for their further sale or use in the production of finished drugs.
Labour and salary
Ministry of Social Policy in letter №447/10/136-12 of 15.11.2012 was considered especially scholarships and awards and stated that the base month for indexing scholarships are month to increase its size in accordance with applicable law.
Ministry of Social Policy by order №2 of 03.01.2013, approved the territorial authority of the central executive authority that implements the state policy in the field of employment and labor migration services for vocational guidance people.
Order came into force on 12.02.2013 year.
Ministry of Social Policy by letter № 959/0/14-13/13 of 29.01.2013 reported the situation to pay public sector employees.
Labour protection
State Service of Mining Supervision and Industrial Safety of Ukraine by letter of 23.01.2013, give the clarifications about provided training on labour protection during works on copying and duplicating machines
Ministry of Emergencies of Ukraine by order №1392 of 11.12.2012, approved the Rules of safety during hot and cold rolling of aluminum and magnesium alloys.
Order came into force on 08.02.2013.
Ministry of Emergencies of Ukraine by order №1416 of 12.12.2012, approved occupational safety regulations for workers sewing production.
Order came into force on 08.02.2013.
Ministry of Emergencies of Ukraine by order №1414 of 12.12.2012, approved the Rules of labor protection at the factories of production of inorganic nitrogen compounds and fertilizer.
Order came into force on 08.02.2013
The Cabinet of Ministers of Ukraine by decree №67 on 16 January 2013 amended the criteria for assessing the risk of economic activities in the field of industrial safety and health and determined the regularity of state supervision (control).
Decree entered into force 04.02.2013 year.
Ministry of Emergencies of Ukraine by order №1410 of 12.12.2012, approved the Rules of safety at the factories of production of dyes and pigments that apply to entities regardless of ownership and legal form, engaged with the production of dyes and pigments.
Ministry of Emergencies of Ukraine by order №1424 of 14.12.2012, approved the Rules for safety during manufacturing fiberboard, which apply to all entities regardless of ownership and organizational forms that carry out activities related to manufacture of wood and wood products manufacturing.
Securitie
National commission on securities and stock market by resolution № 1 of 20.11.2012, approved amendments to the provisions on prudential norms of professional activity on the stock market - the asset management activities of institutional investors (asset management)
National commission on securities and stock market by resolution №2674 of 11.12.2012, amended the Regulation on restrictions on the combination of financial institutions to provide certain financial services.
Regulation came into force on 05.02.2013 year.
National commission on securities and stock market by decision №1852 of 25.12.2012, adopted changes for some regulations on licensing of professional activity on the stock market.
The decision came into force on 15.02.2013 year.
National commission on securities and stock market by judgment №1851 of 25.12.2012, defined the criteria for assessing the risk of initial financial monitoring - professional securities market participant to be used to launder the proceeds of crime or terrorist financing.
The decision came into force on 12.02.2013
National commission on securities and stock market by judgment №37 of 15.01.2013 adopted a Regulation on prudential norms of professional stock market - depository activities and requirements for risk management, which applies to professional stock market participants, conducting depositary activities , namely depositary activity of securities depositary activity of securities activity on the register of holders of registered securities settlement and clearing activities.
National Commission on carrying out state regulation in financial services markets by order №2422 of 27.11.2012, approved new Rules audits, which identified a comprehensive list of reasons for unscheduled inspections. In particular, unscheduled inspection will be conducted on behalf of the President of Ukraine and the Cabinet of Ministers of Ukraine on the basis of the judgment in the case of reorganization or liquidation of the financial services, as well as in other cases.
Other
The Supreme economic court of Ukraine by letter of 22 January 2013 №01-06/85/2013 generalized practice on commercial disputes.
The Audit chamber of Ukraine by letter of 08.01.2013 informed about the necessity to get reports on provided services from auditors for the past year. Thus, such reports can be accepted in electronic form with confirmation at paper copy under the form №1-audit (annual) “The Report of audit firm (auditor) on provided services.” It must be submitted no later than 25 February of current year.
The Ministry of education, youth and sport of Ukraine by order of 13.12.2012 №1413 approved the Resolution on Unified sports classification system of Ukraine.
The order came into force 05.02.2013.
The National bank of Ukraine by letter of 04.02.2013, №29-113/1397-1298 provided explanations on the practical application of certain provisions of the Instruction on the organization and implementation of foreign exchange transactions in Ukraine, by which noted that buying from physical entity the balance of foreign currency less than the nominal value of the minimum bill, which is in circulation, it is prohibited to make copy of documents, based on which it was made identification of physical entity.
The Cabinet of Ministers of Ukraine, by resolution of 30 January 2013 № 57 approved the Procedure for administrative services Register maintaining.
The Cabinet of Ministers of Ukraine by decree №103 of 11.02.2013, amends the list of licensing, which provides that State Service of Ukraine on medicines carry licensing activities of import medicines.
National Bank of Ukraine by decree №16 of 18.01.2013 adopted amendments to the Regulations on the procedure of banks to the National Bank of Ukraine, the auditor's report on the results of the annual audited financial statements.
National Bank of Ukraine by decree № 2 of 08.01.2013 amended the Regulation on registration, licensing, regulation and supervision of readjusted bank, which provide that on the sanation bank not subject to the requirements regarding the standards required reserve funds. Previously on sanation Bank did not apply the requirements for standards of emergency funds into the bank account with the NBU.
State Registration Service of Ukraine by letter № 105-7-12-13 of 01.02.2013 recalled that in the name of legal entities of private law is forbidden to use of full or abbreviated names of state or local governments, or derivatives of these items. Violation of this restriction is the reason for
The Cabinet of Ministers of Ukraine by the Resolution № 72-p of 06.02.2013, confirmed changes to the Concept of the Law of Ukraine 'On societies with the limited and additional liability'. The aim of this Concept is to define in law ways of improvement of legal regulation of the establishment, operation and termination proceedings companies, bring them into conformity with the norms and conceptual approaches certain legislative acts of the European Union and countries - EU members.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft of law of 18.02.2013, №2326, under which production of ethyl, cognac and fruit alcohol, grape rectified ethyl alcohol, rectified ethyl alcohol, vine alcohol-raw, fruit alcohol-raw, swizzles and tobacco products will be carried out on condition of state registration of equipment for their production. State registration will be done through the inclusion of such equipment in the Unified State Register.
National Bank of Ukraine by the letter №29-213/1846-1878 of 14.02.2013 considered the practical application of the requirements of Part 6 of Article 10561 of the Civil Code of Ukraine (CCU) in credit relations between residents and non-residents, and noted that the credit agreement, which provides for the use of variable interest rates and that is regulated by law of a foreign country, must comply with the requirements of Art. 10561 of the Civil Code.
The National Bank by the letter №29-207/1263 of 31.01.2013 reminded that an individual (resident or non-resident) has the right: to bring in Ukraine and export of precious metals weight not exceeding 500 g in the form of bars and coins under the written declaration of the customs authorities in full, and out of Ukraine precious metals weighing more than 500 g, in the form of bars and coins in the presence of an individual export license subject to a written customs declaration.
State Registration Service by the letter №41-06-15-13 of 06.02.2013, said that if given the person concerned personally application for state registration of rights and burdens of the prescribed form, the person makes to state registration authority a document certifying him. In addition, the letter states that in the event of such application by passing it to the state registration authority of the cover letter is issued on the letterhead of the prescribed form in accordance with the law.
State Registration Service by the letter of 15.01.2013 reminded that the documents for the state registration of a legal entity must submit founder (s) or person authorized by him (by them). If the documents for the state registration of legal persons served founding entity, the state registrar in addition to present a passport. When documents for the state registration of the legal entity served by a person authorized by the founder (founders) of the legal entity, the state registrar additionally presented his (their) passport (passport) and provided proof of his (their) powers.
State Property Fund by the Order of 24.01.2013 № 84 amended the Regulation on issuance of certificates of subjects valuation, which provides that a certificate of valuation activity subject need not apply : individuals - an extract from the Unified State register of legal entities and natural persons - entrepreneurs, legal persons - an extract from the Unified State register of legal entities and natural persons - entrepreneurs.
The Cabinet of Ministers of Ukraine by decree № 115 of 13.02.2013 approved the Notification registration procedure sectoral (intersectoral) and regional agreements, collective agreements, which stipulate that industry (sectoral) and territorial (regional and national) agreements shall be registered notification Ministry of Social Policy and collective treaties and territorial agreements another level - district, district in Kiev and Sevastopol state administrations, the executive committees of village, town and city councils.
The Cabinet of Ministers of Ukraine by the resolution № 64-p of 13.02.2013 approved a plan to implement in the 2013 the national program to promote small business in Ukraine.
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