The State Fiscal Service of Ukraine in the category 101.15 “ZIR” answered the question: “How to complete the adjustment calculation (hereinafter – AC) to the tax invoice (hereinafter – TI) in case of changing the price of part of the quantity of one nomenclature of goods/services?”
Consequently, if after the registration of TI and its registration in the Unified Register of TI there is a change in the price of a part of the quantity of one nomenclature of good\services, then the taxpayer prepares AC to TI, in which:
- corresponding parameters of the adjusted IP line, including the price, as well as the amount of supply and the amount of value added tax, are indicated with the sign “-” (zeroed (reflected in “0”) line of corrected TI). In case of changes in the value (prices) of goods/services, indicators from columns 6 and 7 of section B of TI are transferred to graphs 9 and 10 of section B of AC. At the same time, only graph 9 is filled in from the indicators in section B of AC with the sign “-”;
- a new line(s) with correct indicators is added to which the new ordinal number(s) not indicated in TI is assigned.
In section 2.1 of all lines of this AC, the code of reason 104 is to be indicated, which corresponds to the reason “Changing the nomenclature”, and the same numerical order of the adjustment group is assigned.
Section “A” of AC is to be filled in the general order.
The State Fiscal Service of Ukraine in the category 121.05 “ZIR” answered the question: “From what reporting period the Tax return of rent payment in the form of changes introduced by the Ministry of Finance Order No. 707 of 21.08.2018 is used?”.
The form of the tax return on rent, approved by the order of the Ministry of Finance of 17.08.2015 No. 719 (as amended by the Order of the Ministry of Finance of 07.11.2016, No. 927), as amended by the order of the Ministry of Finance of 21.08.2018, No. 707, is used for compilation of reports.
- in February 2019 and subsequent reporting periods, including for the self-correction of mistakes made in the tax returns for the previous reporting (tax) periods – by payers of rent for the use of mineral resources for the extraction of minerals for the extraction of oil, condensate, natural gas, including gas dissolved in oil (petroleum (associated) gas), ethane, propane, butane, rent for the use of the radio frequency resource of Ukraine and rent for transportation of oil and oil products by main oil pipelines and oil pipelines, transit transportation of ammonia pipelines through Ukraine;
- for the first quarter of 2019 and subsequent reporting periods, including for the self-correction of mistakes made in the tax returns for the previous reporting (tax periods) – by payers of rent for the use of mineral resources for the extraction of minerals (except for carbohydrate raw materials), for use of subsoil for purposes not related to the extraction of minerals – by the location of the subsoil, for special use of water, for the special use of forest resources.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the performance of the functions of a tax agent by the representation of a Ukrainian company located in the territory of another state, if the employees are foreign citizens” of 21.03.2019, No. 1138/10/26-15-13-06-12-ІПК described in detail the performance of the functions of the tax agent by the representation of a Ukrainian company located in the territory of another state, if the employees are foreign citizens.
Consequently, wages and other similar remuneration derived by a resident of a Contracting State in connection with an employment contract should be taxable only in that State if the employment is not carried out in the other contracting state. If the employment is carried out in this way, the remuneration received in this regard may be taxed in that other State.
Thus, the remuneration received by a resident of a Contracting State in respect of an employment exercised in the other Contracting State should be taxable only in the first-mentioned State if:
- the recipient is in another state during a period or periods not exceeding in the aggregate 183 days during the relevant tax year;
- the remuneration is paid by the employer or on behalf of the employer who is not a resident of another state;
- the remuneration is not incurred by the permanent establishment or the fixed base that the employer has in another state.
Thus, if employees of a foreign representative office of a non-resident Ukrainian company receive a salary with a source of origin outside of Ukraine, then the legal entity does not act as a tax agent for them, does not withhold such income from the income tax and the war tax and, accordingly, does not reflect such income in the calculation on the form No. 1 DF.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Practical Application of the Legislation on the Determination of the Income of a Payer of the Unified Tax of the Third Group” of 22.03.2019, No. 1170/6/99-99-13-02-03-15/ІПК, reports that the income of an individual entrepreneur is not included, in particular, the amount of money (advance, prepayment) returned to the buyer of the goods (works, services) – to the payer of the unified tax and/or returned by the payer of the unified tax to the buyer of the goods (works, services), if such a return is due to return of goods, break of contract or letter of application for a refund.
To determine the amount of income that gives the entity the right to register as the unified tax payer and/or to be in the simplified taxation system in the next tax (reporting) period, it is not included the income received as compensation by a court decision for any previous (reporting) periods.
Consequently, the money returned to the buyer of the goods (works, services) – to the payer of the single tax and/or returned by the payer of the single tax to the buyer of the goods (works, services), if such a return is due to return of the goods, termination of the contract or a letter of application for the return of funds, is not included to the income of individual – entrepreneur – the unified tax payer.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the practical application of the norms of the current legislation” of 21.03.2019, No. 1142/6/99-99-13-02-03-15/ІПК reports that the income received by the taxpayer in the form of free visits to cultural and entertaining (corporate) events are not an additional good, but are included in the total monthly (annual) taxable income as other income (para. 164.2.20 of TCU) and are subject to the personal income tax and the war tax on a general basis.
At the same time, the controllers agreed: the cost of a free visit to cultural-entertaining (corporate) events is not a payment that is included in the salary or the amount of remuneration under a civil-law agreement. Consequently, the indicated income is not the basis for the calculation of the unified social contribution.
The State Fiscal Service of Ukraine in the category 112.05 “ZIR” reports that business entities that do not accrue and pay land tax for land located in the temporarily occupied territory and for land plots (except agricultural land) located in the territory of settlements on the line of contact located in settlements, contained in the lists approved by the Cabinet of Ministers of Ukraine of 07.11.2014 No. 1085-p, submit a report on the amount of tax benefits for such land plots to the controlling authority at the place of their registration.
The National Bank of Ukraine with the purpose of urgent response to existing and potential threats to national interests, national security and territorial integrity of Ukraine by the Resolution “On Amendments to the Resolution of the Board of the National Bank of Ukraine dated October 1, 2015 No. 654” of 28.03.2019 No. 53 improved the mechanism implementation of sanctions. In particular, control over non-bank financial institutions and postal operators was introduced through submission of information to the National Bank on the following:
- refusal to carry out the currency exchange transactions to persons specified in the sanctions lists, which are subject to “blocking of assets” and/or “suspension of financial transactions”;
- refusal to carry out the transfer of funds without opening accounts on behalf of/in favor of persons specified in the sanction lists.
The Resolution came into force on March 30, 2019.
The Ministry of Social Policy of Ukraine by its letter “On the issue of maternity leave” of February 28.02.2019, No. 228/0/206-19, reported that on the basis of the medical report women were paid leave due to pregnancy and childbirth: childbirth – 70 calendar days (hereinafter – c. d.); after – 56 c.d. (70 c.d. in the case of two or more children bearing and in the case of complications of delivery), starting from the day of birth, according to Art. 17 of the Law of Ukraine “On Leaves” (hereinafter – the Law).
The law does not specify that, at the same time as the disability certificate, a woman has to apply for leave, and the employer is to issue an order. At the same time, according to the Ministry of Social Policy, it is advisable to follow this procedure, as an employee can take advantage of such a right not from the date indicated on the disability sheet, but later. In this case, the start date of the vacation will not coincide with the date specified in the work incapacity certificate.
On the basis of the vacancy order, HR department makes a mark in the employee’s personal card, and the accounting department calculates the allowance for pregnancy and childbirth, which compensates for the loss of salary during the period of such leave.
Consequently, the issuance of a leave order in connection with pregnancy and childbirth is compulsory. Its presence will allow you to correctly keep a record of working time and to avoid mistakes in the calculation of wages and benefits in connection with pregnancy and childbirth.
For the registration of the mentioned leave, the employer can use standard form No. P-3 “Order (decree) on the provision of leave”, approved by the order of the State Statistics Committee dated December 05, 2008, No. 489.
