Taxes
Personal Income Tax and Income Tax
The Verkhovna Rada of Ukraine passed the bill, № 4455а by a majority of votes, this bill frees from the incomes tax of the charitable assistance, which is provided during the ATO period and to December 31 of the year following a year when this assistance is completed:
- to armed forces personnel (reservists and eligible for military duty) and personnel of Armed Forces of Ukraine, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Service of Ukraine;
- persons in the rank and file and commanding officers, military personnel, personnel of MIA of Ukraine, Department of State Guard of Ukraine, State Special Communication of Ukraine, other military formations established under the laws of Ukraine, which defend (defended) independence, sovereignty and territorial integrity of Ukraine and those who directly participate (participated) in the ATO, in ensuring its implementation, being just in the ATO areas;
- employees of companies, institutions and organizations, which are involved and take part (were involved and took part) in the ATO area, where it is conducted, in the procedure established by legislation;
- family members of all mentioned participants in the military operations, who have suffered injury, contused wounds or other health damages, who were killed while participating in the ATO, participation in ensuring its implementation, died from the wound, contusion or severe injury received while participating in the ATO, ensuring its implementation.
The bill provided the tax advantages of income tax payment of the business entities, which provided charity support for those who participated in the ATO, and also clarified the procedure of the provision and taxation of the charity support for volunteers.
During the ATO it is allowed to include, without restrictions into other expenses of ordinary activities (pp. “a” pp.138.10.6 of the Tax Code of Ukraine), the amounts of funds or the value of special personal protective equipment (helmets, body armors made according to the military standards), surveillance technology, medicines and medical devices, personal-care products, food products, clothing allowance items as well as other goods, executed works, provided services on the list established by the Cabinet of Ministers of Ukraine, voluntarily transferred (sent) to the military.
Thus, to the Armed Forces of Ukraine, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Service of Ukraine, MIA of Ukraine, the State Guard Department of Ukraine, State Special Communication of Ukraine, other military formations established under the laws of Ukraine, also to these formations’ large units, military units, small units, departments and organizations financed from the state budget, for the needs of the provision of the ATO implementation.
VAT
The State Fiscal Service of Ukraine in its letter of 26.05.2014, № 9359/6/99-99-19-03-02-15 examined the request of the government enterprise on the VAT taxation of indemnity for land fee in a situation where the taxpayer of the land fee is the first company, and the tract is used by the second company made in consequence of the reorganization of the first one.
The SFS noted that the payment of such indemnity is not included in the tax assessment base and is not the subject to the VAT taxation because it is not a transaction of services provision.
At the same time, the taxmen earlier claimed in their explanation that only amounts of indemnities for land fee are not the subject for the VAT taxation, if the lessor is the budget organization. In any other circumstances the indemnity is the subject for VAT taxation on a common basis.
Therefore, in this situation, the enterprises-lessors, provided that they are not the budget organizations, should receive the individual tax consultation from the SFSU concerning VAT taxation of indemnity amounts for land fee.
The Cabinet of Ministers of Ukraine by the Resolution “On approval of the list of Medical Products, their supply operations within the customs territory of Ukraine and their importation into the customs territory of Ukraine are the subject to value added tax at a rate of 7 percent” of 03.09.14, № 410 approved a new list of Medical Products, whose delivery and imports are the subject to VAT at a reduce rate. There is a complete set of Medical Products names in the new list, although it is substantially reduced in comparison with the previous lists.
In particular, there are not any feeding nipples and baby linens in the list, so their sale is imposed at 20% rate.
Real Estate Tax
The Ministry of Finance of Ukraine adopted a new form of tax declaration by the Order of 01.07.14, № 735 “On approval of tax declaration form on real property tax other than land property”. The document form is brought into accordance with the current legislation and, more precisely, with the provisions of p.25 title 1 of the Law of Ukraine “On prevention of financial catastrophe and creation of preconditions for economic growth in Ukraine” of 27.03.14, № 1166-VІІ.
Importantly, in case of report of newly created (newly implemented) residential real estate or when the ownership rights to residential real estate during the reporting year, should be denoted only the month, from which such changes took place, in the tax declaration on real property tax other than land property (hereinafter – Declaration). Previous, the number and the month had to be denoted by the payers.
The column 2 “Residential floor-space of residential property” is renamed into new form “The total floor area of residential property”. Moreover, two new columns are added to the table part of the declaration: “The benefit code” (column 5) and “The benefit amount of tax payments” (column 6).
The Order comes into effect from the day of its official publication.
The war tax
The State Fiscal Service of Ukraine provided the clarification “Is the material aid subject to the war tax?” of 10.09.14. The state financial control explained: the single charitable assistance, which is provided by the employer, is not the subject to the war tax. In fact, as taxmen emphasize, the charitable assistance – not a salary or other payment related to the labor relations. Accordingly, it is not the subject to the war tax.
Unified Social Contribution
The Cabinet of Ministers of Ukraine made amendments to the Procedure of indemnity of expenses for the employers in the amount of single contribution of the compulsory state social insurance (hereinafter – Procedure) by the Resolution of 10.09.14, № 437 “On Amending the Resolution of the Cabinet of Ministers of Ukraine dated 15 April 2013, № 347”.
The Procedure norms are brought in line with the Law of Ukraine “On employment of population” of 05.07.12, № 5067-VI.
Thus, the employers should receive the indemnity of single contribution to the 30th of the month following the month of report submitting to the territorial authorities of SFS of Ukraine by f.№D4 (monthly), provided that the confirmation data of State Register of compulsory state social insurance on the employee’s salary, the single contribution is paid from it. Currently the funds are transferred to the employer’s account before the 30th of day of following the accounting month. In fact, the officials extended the deadlines of receiving of indemnity sums of the single contribution.
It is concretized that for the indemnity of the single contribution, the priority economic activity of the employer – entity of small business enterprise should be determined at his primary activity, according to which the class of occupational risk of the production and the size of single contribution are established for the entity.
The amended form of the Certificate is stated according to the indicated changes. The employment bureau should make a decision on payment of the indemnity under this Certificate. The employers, among other things, should state there the percent of single contribution (viz. the rate in terms of the class of occupational risk of the employer). The catalog of the priority economic activities for employment creation by the entities of small business enterprise is also stated in this new version.
Mobilization and ATO
The Ministry of Justice of Ukraine issued the Order “On the conducting of registration actions regarding the legal entities and individuals - entrepreneurs, whose location / residence are Donetsk and Luhansk regions” of 15.08.14, № 1355/5. There were defined a list of registration services and state registrars of legal entities and individuals –entrepreneurs, whose place of residence or location was Donetsk region or Luhansk region. The list consists of 67 items.
The Chamber of Commerce and Industry of Ukraine reduced the number of documents, which should be provided by the applicant to confirm the force-majeure for taxes deferment. The purpose of those actions was to facilitate the performance of enterprises, which were in adverse circumstances in the east of the country.
Also, from 25.07.14, during the ATO, there is an interim tariff for services involving the force-majeure confirmation upon the request of the taxpayers, who are in the ATO area, in order to extend the deadlines of tax reporting submission and postpone the fulfillment of tax monetary obligations. Now it is reduced to UAH 240.
It is possible to get all the necessary information about the confirmation issues of the force-majeure circumstances by calling the special hotline that is opened in the CCI of Ukraine: (044) 278-28-31.
The National Bank of Ukraine in its letter “Regarding the Ministry of Defense of Ukraine of 21.08.14, № 322/2/7142” of 02.09.14 № 18-112/48620 explained what documents can confirm the conscription during the mobilization and doing the military service for exemption from charging of penalties, fines and interests on the credit.
Therefore, the military ID with records of dates and reasons for conscription or military service is the main document that confirms the status of conscript serviceman or military servant.
Also, for these purposes should be used the certificate of the conscription of the liable for military service, issued by the military commissariat or military unit, and for reservists – an extract from the Order or certificate of enrollment into the lists of military unit, issued by the military unit.
It should be noted: they can be issued to the relatives of liable for military service and reservists to whom it may concern.
The Cabinet of Ministers of Ukraine by the Resolution “On approval of the Procedure of war participant status to persons who defended the independence, sovereignty and territorial integrity of Ukraine and took part in anti-terrorist operation, and ensuring its implementation” of 20.08.14 № 413 approved the Procedure, which defines the procedure of war participant status award to the persons who defended the independence, sovereignty and territorial integrity of Ukraine and took part directly in anti-terrorist operation (hereinafter – ATO), ensuring its implementation.
The war participant status should be awarded:
- armed forces personnel (reservists, liable for military service) and employees of AFU, National Guard, SSU, Foreign Intelligence Service, State Border Guard Service, State Special Transport Service, persons in the rank and file and commanding officers, soldiers, employees of the Ministry of Internal Affairs, the Office of the State Guard, the State Special Communications, the State Service of emergency, the State Penitentiary Service, who took part directly in the ATO and ensured its implementation in the vicinity of its providing;
- companies employees that were involved and took part in the ATO, in areas of its implementation.
Actually, the Interagency Committee on issues of materials consideration on the war participant status admission will make decision on the award of the war participant status. Its formation is put on the shoulders of the State Service for War Veterans and ATO participants. One of the main conditions of war participant status award is the submission of all required documents, which confirm direct part in the ATO, by the commander of military unit (agency, division) or other head of agency. It can be: extracts from Orders, directives, decrees, certificates of detached service, operations record book, combat reports, dislocations, duty rosters, line of duty schedules, reports, summary reports, statements, special (official) materials of investigation into receiving wounds. If the commander or the chief didn’t provide all the required documents, the person, who participated in the ATO, could do it by himself.
The Cabinet of Ministers of Ukraine adopted the Resolution “On approving of the Procedure and payments terms of single monetary aid, in case of dismissal, to the military man called up for military service due to the mobilization” of 17.09.14, № 460. The document adopted the resolution on the payment of single monetary aid to the demobilized military man called up for military service due to the mobilization (except army conscripts). The aid amount is 4% of monthly support (excluding remunerations) of each full month of service, but not less than 25% of monthly money support.
The period from the first day of draft, excluding the period of peace-time service, is taken into the calculation.
At that, the monetary aid is not paid due to the incompetence, degradation or due to the Court verdict of guilty, entered into the force.
The Ministry of Defense of Ukraine in the explanatory statement “the current issues on the social and legal protection of persons who are involved in anti-terrorist operation” reported that at the moment, the volunteers, from which the Special Forces of territorial defense were formed, didn’t have the clearly defined legal status. Therefore, the current legislation does not provide for their recognition as participants in military operations, so the volunteers are deprived of appropriate benefits and payments in case of injury or death.
The draft bill was registered in the Parliament on the recognition of persons as participants in military operations, who within voluntary formations of territorial defense were involved by the State or public organizations or organized by themselves to defend independence, sovereignty and territorial integrity of Ukraine and directly participated in the anti-terrorist operation, ensuring its implementation, having been directly in the areas of anti-terrorist operation.
Temporarily occupied territories
The Cabinet of Ministers of Ukraine simplified the registration of the migrants in the employment bureaus by the Resolution “On Amendments to the registration procedure, reregistration of unemployed population and maintaining of records of persons who look for work” of 27.08.14, № 403.
Henceforth, the persons, who had to leave the ATO area and temporary occupied territory, to be granted the status of unemployed persons, are not required to submit:
- the documents that confirm the dismissal fact (employment status termination), employment periods and pensionable service;
- the certificate of termination of carrying on the personal agricultural activities or withdrawal from such activity.
The reregistration of migrants from the Crimea is carried out in the employment bureaus at place of their residence or their stay.
As of unemployment insurance, the migrants from the ATO area can get it in the employment bureaus at the place of their de facto stay without the deregistration from the previous one.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Law of Ukraine “On protection of rights and freedoms of citizens and the legal regime on the temporarily occupied territory of Ukraine” on the place of residence and the right to education” of 12.08.14, № 1635-VII.
The document regulated the legal relations and the procedures for citizens who left the occupied territory to study in mainland Ukraine.
Thus, at the request of these citizens, the subdivisions of migration service issue the certificates confirming the place of their residence. Such certificates are issued to them at the day of the appeal in terms of the passport of the citizen of Ukraine or other identifying document provided for by the Law and the written application where the de facto address is. At that, the information (mark), about the place of residence of such person, is not added to his/her passport. The specified persons are entitled for the education (continuing education) at the expense of the State Budget according to the approved education conditions for the relevant year. These persons have the right to get places in the halls of residence during the education. If they were not included in the list of state order for studying at the expense of the Budget, at the request of University, the central administration of the executive authority provides (places) the additional places of state order considering the course, chosen by the applicants, in accordance with the procedures established by the Cabinet of Ministers of Ukraine.
Control and responsibility
The President of Ukraine signed the Law of Ukraine “On sanctions” of 14.08.14, № 1644-VІІ. Thus, the sanctions on the part of Ukraine could be applied against the aggressor country from 12 September 2014.
The aim of the law is the protection of national interests, national security, sovereignty and territorial integrity of Ukraine, countering the terrorist activities as well as prevention of violation, renewal of violated rights, liberties and legitimate interests of our citizens.
The sanctions on the part of Ukraine could be applied against countries, which commit terrorist activities, foreign legal entities, legal entity, that is controlled by the foreign legal entity or non-resident individual, foreigners, stateless citizens.
The Law on sanctions provides for 25 different kinds of sanctions for the terrorist country and foreign legal entities, which constitute a threat to Ukraine.
The appropriate proposals on implementations, cancellation and amendments to the sanctions are introduced by the VRU, the President of Ukraine, the Cabinet, the NBU and the SSU. The National Security and Defense Council of Ukraine will consider these proposals.
The Cabinet of Ministers of Ukraine determined, by the Resolution “The issue of restrictions introduction on the auditing by the State inspections and other controlling authorities” of 13.08.14, № 408, to whom the Government should issue the “greenlight” for checking taxpayers.
The Cabinet approved the list according to which the authorization to conduct the inspections of enterprises, institutions, organizations, individuals-entrepreneurs should be issued, due to the implementation of Article 31 of the Law “On State Budget of Ukraine for 2014” of the restrictions on the auditing by the State inspections and other controlling authorities. 61 controlling authorities are included in the list.
In addition, the officials noted: it is not required the Cabinet permission, providing that auditing upon court order, at the request of the officials in cases, provided for by the Criminal Procedure Code of Ukraine.
European Union association agreement
The Verkhovna Rada of Ukraine ratified the Association Agreement with the European Union. 355 People's Deputies voted for this decision.
The President of Ukraine signed the document directly in the Parliament hall. 535 Deputies in the European Parliament voted for the ratification.
Having signed the Law, Petro Poroshenko declared that all required procedures were executed and the agreement would come into effect from 1 November 2014.
Labour and salaries
The Cabinet of Ministers of Ukraine by the Resolution “On Amendments to the Registration Procedure, reregistration of unemployed population and keeping records of persons looking for work” of 27.08.14, № 403 determined that 30 days term, during which the unemployed should visit the employment bureau at least once, could be extended in case of:
- valid reasons. At that, this valid reason should be confirmed by the relevant documents. The valid reasons are: illness of a citizen, death of family members and relatives, care for a sick child under 14 years old, visit a hospital, judiciary and law enforcement authorities, regional draft boards, other government agencies, and other circumstances that make it impossible to visit the employment bureau.
- force majeure. The citizens are allowed not to visit the employment bureau in case of emergency. The relevant authority should confirm the occurrence of the situation at the request of the employment bureau.
The Ministry of Finance of Ukraine by its letter of 01.09.14, № 31-08040-06-3/22381 “On the employment of citizens from the ATO area” reported: the hiring procedure of the citizens from the ATO area without work books is possible only as a second job.
At the same time the agency reminded that the work providing as a second job should last no more than a half of monthly norm of working time. In other words, the citizens from the ATO area could be taken on the staff as a second job for half-time maximum.
The Ministry of Social Policy of Ukraine by its letter “On the calculation of duration of working time standard for 2015” of 09.09.14, № 10196/0/14-14/131 made public the duration of working time standards for the next year. Depending on the duration of working week it is:
for an 40-hour working week – 2004.0 hours;
for an 39-hour working week – 1957.8 hours;
for an 38.5-hour working week – 1932.7 hours;
for an 36-hour working week – 1807.2 hours;
for an 33-hour working week – 1656.6 hours;
for an 30-hour working week – 1506.0 hours;
for an 25-hour working week – 1255.0 hours;
for an 24-hour working week – 1204.8 hours;
for an 20-hour working week – 1004.0 hours;
for an18-hour working week – 903.6 hours.
The companies, institutions and organizations do not work during such official holidays and non-working days (Art.73 of the Code of Laws on Labour of Ukraine, hereinafter – the CLL):
January 1 - New Year;
January 7 – Christmas;
March 8- International Women's Day;
April 12 - Passover (Easter);
May 1 and 2 - the day of international solidarity of the working people;
May 9 - Victory Day;
May 31 – Holy Trinity;
June 28 - Constitution Day of Ukraine;
August 24 - Independence Day of Ukraine;
If the official holiday or non-working day falls on the day off, the last is postponed to the next after the official holiday or non-working day (p.3 Art.67 of the CLL). Therefore, as scheduled the five-day working week with days off in Saturday and in Sunday in 2015:
- the day off on Sunday, March 8 should be postponed to Monday, March 9;
- the day off on Sunday, April 12 should be postponed to Monday, April 13;
- the day off on Saturday, May 2 should be postponed to Monday, May 4;
- the day off on Saturday, May 9 should be postponed to Monday, May 11;
- the day off on Sunday, May 31 should be postponed to Monday, June 1;
- the day off on Sunday, June 28 should be postponed to Monday, June 29.
Finanсial services market
The National Bank of Ukraine restricted the foreign currency issuing by the Resolution “On the introduction of additional devices to stabilize the monetary and foreign currency markets of Ukraine” of 29.08.14, № 540. In particular, a bank may sell the foreign currency per one transaction day in the amount of equal value not more than UAH 15 thousand.
In addition, the withdrawal of money from banks accounts via cash and cash machines is restricted. Thus, the banks should issue the national currency in the amount of UAH 150 thousand per one person per day. But this requirement does not apply to the funds issuance, including wages, pensions, stipends and other social benefits.
The foreign currency transfers (by order of individuals) from the current account of non-trading transactions are restricted by the Resolution. Now they are carried out amounting to the equivalent:
- not more than UAH 15 thousand per 1 transaction day – without supporting documents (but with the documents confirming the source of funds for individuals - non-residents);
- more than UAH 15 thousand, but not more than UAH 150 thousand per month (on the basis of supporting documents for individuals-residents).
The last restriction of the amount does not apply to payment of expenses:
- for a treatment in foreign medical setting and transportation of patients;
- related to the death abroad;
- for studying.
The banks’ transaction day is extended by the Resolution. Now it continues to 18:00. The transactions after the end of transaction day should be reflected the next day.
The Resolution comes into force 02.09.14 and is valid till 02.12.14 inclusive.
The National Bank of Ukraine enacted a number of innovations by the Resolution “On introducing the amendments to the Resolution of the management of the National Bank of Ukraine dated August 20, 2014, № 515” of 28.08.14, № 534.
The National Bank enhanced its Resolution “On the regulation of the situation in the foreign currency market of Ukraine” by the new document of 20.08.14, № 515. This resolution provides 100% sale of foreign currency earnings of exporters (previously – 50%).
In particular, there are additional restrictions and controls by the regulator. Now the bankers are prohibited to provide loans in foreign currency to the legal entities, individuals-entrepreneurs and permanent representatives of legal entities – non-residents for the purpose of using this currency on the domestic market of Ukraine. Exception - repayment of clients’ foreign economic obligations. The regulator will apply tough sanctions for the violation of the regulations, including the revocation of the general license on foreign-exchange transactions.
The National Bank of Ukraine by the Resolution “On making amendments to the Resolution of the Board of the NBU dated 20.08.14, № 515” of 09.09.14, № 557 canceled its recent ban to provide a loan in foreign currency to legal entities, individuals-entrepreneurs and permanent representations of non-residents legal entities to use this foreign currency on the domestic market of Ukraine.
So, these economic entities will be able to obtain the foreign currency credit not only for paying their foreign economic responsibilities but for using on the Ukrainian domestic market.
Other things
The National Commission for State Regulation of Energy by its Resolution “On the limitation of natural gas prices for industrial customers and other business entities” of 27.08.14, № 1154, by the Resolution “On the limitation of natural gas prices for institutions and organizations financed from the state and local budgets” of 27.08.14, № 1153 established a new price of natural gas for industrial customers as well as for institutions and organizations financed from the state and local budgets. This decision is entirely predictable and provides for the rising of gas prices.
In particular, from 01.09.14, the price of 1 thousand m3 is UAH 4874.00 for mentioned legal entities. Let us recall, earlier the natural gas was UAH 4724.00 per 1000 m3 for this consumers’ category.
The prices are specified excluding VAT, 2% fee as the surcharge to the current tariff of the natural gas for the consumers of all forms of ownership, tariffs for transportation, distribution and supply of natural gas at the regulated tariff.
The President of Ukraine signed the Law №1654-VII “On Amendments to the Tax Code of Ukraine regarding the realization of rights of enterprises, institutions and organizations of public organizations of disabled people to preferential taxation”.
According to the Law, goods and services, directly made by the companies and organizations of public organizations of disabled people, are imposed VAT at 0% rate until 1 January 2020.
Earlier this preferential taxation was allowed before 1 January 2015.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding the conversion process of garden and summer cottages into residence buildings and registration of residence place there”.
The document defines how to convert the garden and summer cottages into residence buildings.
Consequently, the citizens are entitled to convert the garden and summer cottages, which should conform to the state construction standards, into residence buildings. The citizens should apply to the relevant local government body to receive the decision on the conversion. In turn, temporarily, before the reforms implementation of the Administrative-Territorial formations, the summer communities and gardeners' partnerships in the suburban areas should be accounted in those populated areas to which they are belong in administrative or territorial terms. The population of such communities and partnerships are referred to the relevant village, town or city.
This legislative act also clarifies the meaning of the concept “place of residence of individual” is a dwelling place where he/she lives on a permanent or temporary basis.
The Ministry of Justice of Ukraine by the Order “On Amendments to the Procedure of information providing from the Unified State Register of legal entities and individual-entrepreneurs” of 18.07.14, № 1158/5 made amendments in the Procedure of information providing from the Unified State Register of legal entities and individuals-entrepreneurs.
The data on the individual-entrepreneur in the process of business activities suspension shouldn’t be reported in the basic extract any more.
But in the extended extract it shouldn’t be reported the date of revenues and duties incomes from the authorities, the Pension Fund of Ukraine to the USR of the documents (messages, information) due to the business activities suspension as well as data on the individual-entrepreneur in the process of business activities suspension, bankruptcy.
The information from the USR, received free of charge from the official website of Chief Executive Officer of the USR, could be copied and printed.
The information about the date of commencement of enforcement proceedings (for pending enforcement proceeding) will be also displayed on the official website of Chief Executive Officer of the USR. As to the individual-entrepreneur – the place of residence.
The Chamber of Commerce and Industry of Ukraine approved the regulation of certification of force-majeure circumstances by the resolution of the Presidium of CCI of Ukraine “The Regulation of certification of force-majeure circumstances (circumstances of insuperable force) by the Chamber of Commerce and Industry of Ukraine and regional Chambers of Commerce and Industry” of 15.07.14, № 40 (3).
The document, which certifies the force-majeure occurrence, is a certificate of force-majeure circumstances. The applicant’s data, parties to the contract (agreement, dealing, etc.), the contract date, the obligations under the contract that became (coming soon) due to it, its scope, performance time of the contract, place, time, the period of occurrence of force-majeure circumstances, which frustrated the implementation of the contract, evidences of such circumstances should be noted in this document.
It should be submitted the required application and attached the required package of papers to obtain the certificate. This application should be considered within ten working days, but the urgent consideration is also possible (at the higher price).
In addition, the authorized officials – the employees of the CCI, who entered in the Register of authorized persons (experts registry of the CCI of Ukraine and regional CCI, which are eligible for application processing of certification of force-majeure circumstances (circumstances of insuperable force) are entitled to issue the certificates of force-majeure circumstances.
The Cabinet of Ministers of Ukraine by the Resolution “On the establishment of State social standards of housing and public utilities” of 06.08.14, № 409 established the social housing standards and social norms of using the housing and public utility services, and regarding them the benefits are granted, for the citizens who have the subsidies for expenses for housing and public utilities.
For example, the social standards for using the gas supply services are established in the following amounts: having a gas stove and centralized hot water supply – 6 cu m per person, if there is a gas stove but no any centralized hot water supply and gas water heater – 9 cu m per person; but if there are gas stove and gas water heater – 18 cu m per person. At that, earlier, the gas consumption standards under those conditions were 9.8; 18.3 and 23.6 cu m per person respectively.
It should be noted that subsidy for reimbursement payment of housing and public utility services should be appointed in the amount of social standards for use of relative services.
The Cabinet of Ministers of Ukraine approved the Regulation on the State Service for financial monitoring of Ukraine (hereinafter – SSFM) by the Resolution of 14.09.2014, № 455. The SSFM is the central executive authority that implements the State policy in the field of Prevention and Combating Legalization (Laundering) of Illegally Gained Income and Financing of Terrorism.
The SSFM policy objectives are:
- implementation of the State policy in the field of Prevention and Combating Legalization (Laundering) of Illegally Gained Income and Financing of Terrorism;
- introduction for consideration by the Ministry of Finance of Ukraine of proposals on ensuring of the State Policy formation in the field of Prevention and Combating Legalization (Laundering) of Illegally Gained Income and Financing of Terrorism;
- information collection, its processing and analytic work on the financial transactions, which are the subject to the financial monitoring, other financial transactions or information, associated with the suspicion of Legalization (Laundering) of Illegally Gained Income and Financing of Terrorism;
- establishment and ensuring the Single State information system operation in the field of Prevention and Combating Legalization (Laundering) of Illegally Gained Income and Financing of Terrorism.
The Ministry of Health by the Order “On approval of Regulation on the register of wholesale prices for medicines and medical products, the procedure for the introduction of amendments in it and the declaration forms of changes in wholesale prices for medicines and medical products” of 18.08.2014, № 574 updated the register of prices for medicines and medical products. In general there were no any significant changes in the register of wholesale prices for medicines and medical products (hereinafter – the Prices register). However, certain new aspects can be emphasized. The Prices register is maintained and formed by the MH electronically. The Ministry of Health can make amendments in the register of wholesale prices for medicines. This is when the data of Marketing Authorisation are amended, but the wholesale price of it is constant.
The information about the declared change of wholesale price for medicine or medical product could be excluded from the Prices register under the application. The Marketing Authorization Holder or the holder of State Registration Certificate of medical product submits this application.
The information about the declared change of wholesale price for medicine or medical product is declared according to the Declaration procedure of change of wholesale prices for medicines and medical products, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 02.07.14 № 240, of 01.03.15. Otherwise, from 01.03.15 such information is liable to the deletion from the Prices register.
