Verkhovna Rada of Ukraine adopted the Law of 07.07.2011, № 3613-VI «On State Land Cadastre', which defines the legal, economic and organizational basis of activities in the State Land Cadastre.
The law came into force on 01.01.2013 year.
Verkhovna Rada of Ukraine adopted the Law of 05.07.2012, № 5067-VI «On Employment'. The Law defines the legal, economic and organizational principles of state policy in the field of employment, state guarantees to protect the rights of citizens to work and their rights to social protection against unemployment.
The law came into force on 01.01.2013 year.
Verkhovna Rada of Ukraine adopted the Law of 05.06.2012, № 4901-VI «On state guarantees for the implementation of court decisions.' The law establishes state guarantees on execution of judgments and court orders, determined by the Law of Ukraine 'On Enforcement Proceedings' and their implementation.
The law came into force on 01.01.2013 year.
Verkhovna Rada of Ukraine adopted the Law of 05.07.2012, № 5081-VI «On emergency medical care' that determines organizational and legal basis for citizens of Ukraine and other persons who are within its territory, for emergency medical care, including emergency situations and liquidation of their consequences, and principles for the creation, operation and development of emergency medical care.
The law came into force on 01.01.2013 year.
The Cabinet of Ministers of Ukraine by Decree of 23.11.2011, № 1278 approved the Methodology of non-agricultural land normative monetary evaluation (except land settlements).
Decree came into force on 01.01.2013 year.
The Ministry of Internal Affairs of Ukraine by order of 22.11.2012, № 1077 approved the Procedure for registration of residence of private individuals in Ukraine and samples of required documents.
Order came into force on 04.01.2013 year.
The Ministry of Finance of Ukraine by order of 25.01.2011, № 27 adopted Accounting Provisions of the 'Tax difference.'
Order came into force on 01.01.2013 year.
The Ministry of Finance of Ukraine by order of 11.08.2011, № 1021 amended GAAP 3 'Income Statement', in particular in sections IV and V of Income Statement provides information considering the norms stipulated by Accounting Provisions 'Tax difference' approved by the Ministry of Finance of Ukraine 25.01.2011, № 27.
Order came into force on 01.01.2013 year.
The Ministry of Finance of Ukraine by number of orders on approval National Accounting Provisions in the public sector:
- By order of 28.12.2009, № 1541 approved GAAP in the public sector 101 'Submission of Financial Statements';
- By order of 12.10.2010, № 1202 approved GAAP in the public sector 123 'Inventories', 122 'Intangible Assets';
- By order of 24.12.2010 № 1629 approved GAAP in the public sector 103 'Financial Reporting by Segments', 127 'Impairment of Assets', 129 'Investment Property', 126 'Rent' 124 'Income' 101 ' Submission of Financial statements', 125 'Changes in accounting estimates and correction of errors';
- By order of 11.08.2011, № 1022 approved GAAP in the public sector 130 'The Effects of Changes in Foreign Exchange Rates.'
Orders came into force on 01.01.2013 year.
The Ministry of Justice of Ukraine by the letter of 05.12.2012 informed about Requirements to declaration of property, income, costs and financial liabilities and disclosure of declarations.
The State Tax Service of Ukraine by order of 21.12.2012, № 1159 approved the State Register of Cash Registers in a new edition.
State Tax Service of Ukraine approved the following integrated tax clarifications:
- Order of 21.12.2012, № 1158 'On Amendments to the integrated tax consultation on income tax';
- Order of 21.12.2012, № 1160 'On Approval of integrated tax consultation on how to map in a tax accounting by entities securities transactions';
- Order of 21.12.2012, № 1171 'On Approval of integrated tax consultation on features filing income tax declaration in 2013';
- Order of 21.12.2012, № 1177 'On approval of the integrated tax consultation concerning specific issues of consolidated tax invoice';
- Order of 21.12.2012, № 1179 'On Approval of integrated tax consultation on features environmental tax for emission of pollutants into the water';
- Order of 21.12.2012, № 1180 'On Approval of integrated tax consultation on the application of the provisions of the Tax Code of Ukraine regarding water use by legal entities and natural persons - entrepreneurs and single tax payers to meet only their own drinking and sanitation needs';
- Order of 24.12.2012, № 1183 'On Approval of integrated tax consultation on the procedure for determining the composition of income of entities - individuals - single tax payers';
- Order of 24.12.2012, № 1185 'On Approval of integrated tax consultation on some taxation of individuals who carry out independent professional activity (private notaries and lawyers)'.
The State Tax Service of Ukraine in the letter of 03.12.2012, № 6357/0/61-12/15-3115 on drafting of tax invoices explained that in the case when at the request of buyer tax invoice prepared in electronic form, it shall be obligatory recorded in ЄРПН regardless of the amount of value added tax and nomenclature of goods (including its origin) referred to therein.
The State Tax Service of Ukraine in the letter of 05.12.2012, № 10754/0/71-12/19-1017 informed that in order to introduce of electronic documents state policy, create favorable conditions for businesses during the tax administration introduced a number of electronic tax services.
The State Tax Service of Ukraine in the letter of 05.12.2012, № 10755/0/71-12/19-1017 concerning taxpayers and banks who don’t keep rules of Procedure filling required documents to transfer the payment (penalty) payments to the budget implementation refund value added tax, refund erroneously or excessively credited to the budget, STS drew attention to the fact that the National Bank of Ukraine in its letter of 08.11.2012, № 25-111/2436 informed: 'In order to prevent the occurrence of incorrect bank details settlement document 'Payment' in the transfer of payments to the budget recommended banks: clients pay attention to the need for compliance with the order of filling the requisite 'purpose of payment' settlement document when paying payments to the budget, as well as comply with the above regulation and more control over the correctness of interbank electronic payment instruments, in terms of filling all the punctuation marks and codes contained in the settlement documents client to make payments to the budget. '
The State Tax Service of Ukraine in the letter of 07.12.2012, № 6813/0/61-12/15-1415 on determining exchange differences of foreign currency transactions informed that date of settlement carrying value the sold currency for the period from 01.04.2012 to 01.07.2012 - reporting date of balance sheet, which is the last day of the quarter – 31 March, 30 June, 30 September and 31 December.
The State Tax Service of Ukraine in the letter of 11.12.2012, № 6891/0/61-12/15-3115 concerning taxation of VAT amounts cost of the leased property and communal services and energy resources said that the operation of facility services not related to the maintenance services provided in a rental property and communal services and taxable value added tax on general grounds.
The State Tax Service of Ukraine in the letter of 11.12.2012, № 6892/0/61-12/15-3115 regarding taxation of VAT amounts cost of the leased property and communal services and energy resources informed that provision of paragraph 188.1 Article 188 of the Code in terms of non-inclusion in the tax base sums lessor - the budget organization cost of the leased property covers only the cost of maintenance of the property maintenance services which are provided by law and the public institution entity, the subject of which is to provide housing and communal services consumer pursuant to the contract.
The State Tax Service of Ukraine in the letter of 11.12.2012, № 6888/0/61-12/17-1115 considered the question of particular tax on personal income separate unit and concluded that the tax on personal income of employees divisions (substations, workshops, production bases) who are not authorized to charge (pay) the tax on personal income, should be transferred to the budget of the location of these units.
Спеціалісти групи компаній «Де Візу» готові надавати консультації щодо різних питань ведення фінансово-господарської діяльності. Звертайтеся за телефонами 8 (044)279-00-00, 8 (044)279-40-00.
