The State Fiscal Service of Ukraine in its letter “On the import procedure of used vehicles into the customs territory of Ukraine” of 01.08.2016, № 26072/7/99-99-18-02-02-17 noted that the reduced rate of excise duty should not be applied, if passenger cars with their origin from the country recognized as the state-occupier and/or recognized as the aggressor state towards Ukraine, or imported from the territory of the occupying state (aggressor) and/or from the occupied territory of Ukraine, defined such according to the law of Ukraine.
The documents confirming the country of goods origin are (Article 43 of the Customs Code of Ukraine):
- certificate of origin of goods;
- certified declaration of origin of goods;
- declaration of origin of goods;
- certificate of the regional name of goods.
At the same time, the State Fiscal Service of Ukraine noted: identification number - VIN-code (Vehicle Identification Number), information about which to be provided in the technical datasheet of the transport vehicle, can be classified as information about the origin of the vehicles imported into the customs territory of Ukraine by citizens.
The State Fiscal Service of Ukraine in its letter “On transactions with change” of 19.05.2016, № 11023/6/99-99-14-05-01-15 noted: cash, issued as change should not be considered as accountable funds of a cashier and he/she to be not obliged to prepare an advance report. Funds (small change) should not be kept in the box office, but should be transferred from the cash of the company to the operational cash (cash register box).
Transactions related to the issuance of change should be reflected in registers of accounting on the debit of sub-account 301 “Operational cash register” and on the credit of sub-account 301 “Cash in the national currency”.
There are not established by current legislation any time limitations for storage at the place of settlement of small change, so the company determines the frequency of delivery of small change in the cash of the company.
At the same time the cash balance (in this case − small change) in the cash register box at the end of working day should not exceed the generally established limit of cash balance for the cash of the company.
The State Fiscal Service of Ukraine in its letter “On the provision of consultation on questions of notification of controlling authorities on withdrawal by law enforcement agencies of documents and financial reporting, the need to take measures for their restoration, as well as the accounting procedure of copies of such documents during the audit” of 28.07.2016, № 16292/6/99-99-14-03-03-15 explained: if before the opening or at the time of the audit, the original of primary documents were confiscated by law enforcement and other authorities, these authorities to be required to provide copies of such documents for the audit to the controlling authorities or to provide access to the verification of the documents.
Copies certified by the seal and signatures of public officials of law enforcement and other authorities, should be submitted within three working days from the date of receipt of the written request of the controlling authority.
Thus, in case of withdrawal of documents, time of the audit including started, should be transferred on the date of receipt of mentioned copies of the documents or make them accessible.
The State Fiscal Service of Ukraine by its letter “On the transfer pricing for transactions between non-residents and a representative office in Ukraine” of 14.07.2016, № 15281/6/99-99-15-02-02-15 reports that business transactions between non-residents and a representative office in Ukraine conducted starting from 01.01.2015 are not considered to be controlled.
From 1 January 2015 according to sub-para.39.2.1 of the Tax Code of Ukraine for the purpose of accrual of the company income tax, the controlled transactions are business transactions that affect the subject of taxation of a taxpayer implementing:
- with an associated person – non-resident;
- with a non-resident registered in the country (in the territory), which is included in the list of countries (territories), approved by the Cabinet of Ministers of Ukraine;
- by commission agents − non-residents in the implementation of foreign business transactions for the sale of goods.
The National Bank of Ukraine by its Resolution “On Amendments to the Regulations on the organization procedure and implementation of foreign exchange transactions in the territory of Ukraine” of 02.08.2016, № 364 simplified the carrying out of transactions with cash foreign exchange for the population.
Therefore, from August 10, 2016, when the corresponding resolution will enter into force, the individuals will be able to exchange currency in the amount of up to UAH 150 thousand in equivalent without providing documents. The requirement of documents provision in transactions amounting to over UAH 150 thousand remained in accordance with the legislation of Ukraine on prevention and counteraction to legalization (laundering) of proceeds from crime or financing of terrorism.
The National Agency for the Prevention of Corruption by its decision “On approval of the List of positions with high and increased level of corruption risks” of 17.06.2016, № 2 approved the mentioned above List. It included:
1. Positions of the Head of Administration of the President of Ukraine and his deputies.
2. Positions of heads and deputy heads of offices as a part of independent structural subdivisions of central administrative office of the National Bank of Ukraine.
3. Positions of heads and deputy heads of independent structural subdivisions of territorial departments of the State Judicial Administration of Ukraine.
4. Positions of heads of state enterprises, institutions, organizations and other business entities of state ownership and their deputies, the purpose of which is carried out by governmental authorities.
5. Positions of public service, determined by the structure government agencies, which jurisdiction covers the entire territory of Ukraine, in case of inappropriate formation of subdivisions.
6. Positions in local government:
- first deputies, deputy of municipal (cities of regional, republican in the Autonomous Republic of Crimea, of regional value) heads, deputies of rural heads;
- deputy chairmen of regional and district councils in the cities;
- secretaries of municipal (cities of regional, republican in the Autonomous Republic of Crimea, of regional value), rural councils;
- governing the affairs of the executive committees of the urban (cities - regional centres and Simferopol city, the cities of regional, republican value in Autonomous Republic of Crimea) councils;
- heads of permanent commissions on budget issues of regional, Kyiv and Sevastopol city councils (if they work in the Council on a permanent basis).
It should be reminded: according to sec.1 of Art. 50 of the Law of Ukraine “On Prevention of Corruption” of 14.10.2014, № 1700-VII, the subjects to complete inspection are anti-corruption declaration of officials occupying positions associated with high levels of corruption risks, the list of which is approved by the National Agency for countering corruption (hereinafter − NACC). And according to sec.1 of Art.56 of the Law in respect of persons applying for positions with a high risk of corruption, the list of which is approved by NACC, a special inspection should be carried out.
The State Statistics Service of Ukraine by its order “On approval of the forms of state statistical observations of Agricultural Affairs” of 01.08.2016, № 136 approved such forms, which would come into force:
1. From the report for 2016:
- № 24 (annual) “Report on the production of livestock products, the number of farm animals and their provision with food”;
- № 21-заг (annual) “Report on the implementation of agricultural production”.
2. From the report for the first quarter of 2017 − № 13-заг (quarterly) “Report on the flow of raw milk to processing plants”.
3. From the report for January of 2017 − № 24-сг (monthly) “Report on livestock production and the number of farm animals”.
The Higher Administrative Court of Ukraine in its decision of 11.07.2016 in case № 2а-6113/12/2670 states: the decision to cancel the earlier decision of the instalments of monetary obligations is the basis for early termination of the contract. Tax legislation does not determine that the early termination of the contract should be agreed between the controlling authority and the taxpayer through the conclusion of the respective contract.
Thus, a contract on instalment of a tax obligation should be considered terminated from the moment of the decision on the abolition of the earlier decision of the instalment (postponement) of monetary obligations.
The plaintiff arguments on necessity of the conclusion of a contract between the controlling authority and the taxpayer of termination of the contract on instalment of monetary obligation are unfounded.
