The Verkhovna Rada of Ukraine by the Law № 661-VII “On Amendments to the Land Code of Ukraine on cheapening of cost of works on preparation and holding of land auctions” of 24.10.2013 established that the amount of remuneration of land auctions administrator should not exceed 2000 of nontaxable incomes of citizen (34000 UAH).
By the previous version of the Land Code of Ukraine the limiting amount of such remuneration was set at 3500 of nontaxable incomes of citizen (59500 UAH).
It is also specified that the administrator of land auctions in the legally prescribed time publish announcement date of the auction and the list of lots on the official website of the State Agency of Land Resources of Ukraine. Organizer of land auctions on this website should post the video recording about the trades and message about their results.
The Verkhovna Rada of Ukraine by the Law № 671-VII “On Amendments to Article 6 of the Law of Ukraine “On the Procedure for departure from Ukraine and entry to Ukraine of citizens of Ukraine”, dated 05.11.2013, determined that the calling up for military service is excluded from the list of grounds for the refusal to foreign passport issue of a citizen of Ukraine for travel abroad.
The Verkhovna Rada of Ukraine adopted and the President signed the Law № 693-VII of 19.11.2013, which strengthens the administrative responsibility for the driving under the alcoholic, narcotic or other intoxication. In particular, it is envisaged that the driving under the alcoholic, narcotic or other intoxication entails imposition of penalty on drivers from 200 to 350 of nontaxable incomes of citizen (before – from 150 to 200 of nontaxable incomes of citizen) or disqualification from driving for a period of 1 to 2 years, or administrative arrest for the term from 7 to 10 days.
The Cabinet of Ministers of Ukraine by the Resolution № 877 of 04.12.2013 approved the Procedure for the provision by the Cabinet of Ministers of permission on the use of a patented invention (utility model) concerning the medicinal product. By approved procedure is determined the procedure for granting by the Cabinet of permission to use the patented invention (utility model) concerning the medicinal product without the consent of the patent holder and with payment of the compensation.
The Cabinet of Ministers of Ukraine by the Resolution № 868 of 17.10.2013 approved the Procedure for state registration of rights to immovable property and their fixed charges that defines the procedure for the state registration of rights to immovable property and their fixed charges, the list of documents required for its implementation, the rights and duties of subjects in the sphere of state registration of rights, as well as the procedure to take account of ownerless immovable property. In particular it is envisaged that the submission of documents for the state registration of the rights, on registration of ownerless immovable property is carried out by the applicant personally or by mailing with the list of contents.
The Cabinet of Ministers of Ukraine by the Resolution № 870 of 30.10.2013 approved the Standard procedure for issuing of permits for disturbance of improvement objects or denial of issuance, renewal, issuance of duplicate, revocation of permits, the action of which apply to legal entities and individuals-entrepreneurs engaged on disturbance of improvement objects associated with the earthwork operations and/or remedial works.
The Cabinet of Ministers of Ukraine by the Resolution № 879 of 04.12.2013 approved:
- Procedure for application of guaranteeing measures during the removal in the customs regime of processing outside the customs territory of goods, by-products of which are required to return to the customs territory of Ukraine and the release for free circulation;
- List of processed products and goods placed under the customs regime of processing outside the customs territory, by-products of which are subject to mandatory return to the customs territory of Ukraine and the release for free circulation;
- List of remains of processing products formed as a result of their processing operations outside the customs territory of Ukraine and subject to mandatory return to the customs territory of Ukraine and the release for free circulation;
- Minimum value ratio Ukrainian and foreign goods for certain categories of goods subjected to processing operations outside the customs territory of Ukraine.
The Ministry of Revenues and Duties of Ukraine by the Order № 701 of 22.11.2013 approved the Generalized tax advice regarding the taxation of sum of insurance compensation which at insured event approach with the subject of the pledge (car) is paid by the insurance company under a contract of the bank to the beneficiary, and not to an individual who has received in the bank credit under such car.
If the amount of insurance compensation, which at insured event approach with the subject of the pledge (car) is paid by the insurance company under a contract of the bank to the beneficiary, then in accordance with indention “e” of subpar. 164.2.17 of par. 164.2 of Art. 164 of the Tax Code of Ukraine (TCU) are treated as income of the taxpayer in the form of additional benefits. The bank should perform all the functions of tax agent established by the TCU.
The Ministry of Revenues and Duties of Ukraine by the Letter № 15312/6/99-99-19-04-01-15, of 13.11.2013 stated that in case of import of goods into the customs territory of Ukraine to the tax credit of the reporting period is included the paid amount of VAT, determined on the basis of the customs value, including duties and excise taxes.
The Ministry of Economic Development and Trade of Ukraine by the Order № 1321 of 11.11.2013 approved the Procedure for complaints handling against the decision of the authorized authority on necessity to eliminate of violations of the principles of state regulatory policy in the sphere of economic activity. Approved procedure was developed to ensure the timely handling of complaints against the decision of the authorized authority on necessity to eliminate of violations of the principles of state regulatory policy in the sphere of economic activity and compliance with the requirements of Art. 29 of the Law “On fundamental principles of regulatory policy in the sphere of economic activity”.
The National Bank of Ukraine in the Letter № 28-313/19800 of 10.28.2013 pointed out that in accordance with paragraphs 4.1 and 4.2 of Section 4 of the Regulations № 136 banks are obliged to demand from their clients comprehensive information about the export, import transactions, settlements on which clients carried out through these banks.
The National Bank of Ukraine in the Letter № 11-117/21669 of 11.08.2013 clarified that the threshold limit cash transactions set out by paragraph 1 of the Resolution № 210 shall apply to payments for transactions with the participation of economic entities, subject of which is of any tangible and intangible benefits which can be valued in monetary terms. Limitation of ceiling amount in cash payments set out in paragraph 1 of the Resolution № 210, in particular, relating to the limitation of cash payments within one day for goods (works, services) of UAH 150000 (one hundred fifty thousand) between the company (entrepreneur) and individual is concern to payments both of individual-payer with the company (employer)-receiver and payments of enterprise (entrepreneur)-payer with individual-recipient.
The Pension Fund of Ukraine in the Letter № 27154/03-30 of 11.10.2013 recalled that since August 2013 monitoring of compliance with legislation on the collection and keeping of records of a single fee, correctness of accruals, calculation, completeness and timeliness of the payment of a single fee carries by the Ministry of revenues and duties of Ukraine. In its turn, the Pension Fund are required to perform under its jurisdiction control over the accuracy of information submitted in the register of insured persons of the State Register of compulsory social insurance as well as accuracy of accruals, calculation and payment of contributions to the compulsory pension insurance for period since 2004 to 2010 years.
