Acting the President of Ukraine signed the Law 'On amendments to Certain Legislative Acts of Ukraine in the sphere of the state anti-corruption policy concerning the implementation of EU Action Plan for the liberalization of visa regime for Ukraine' of 13.05.2014, № 1261-VII.
The penalty of perjury in the property declaration in form of a fine of 2550 to 5100 UAH is provided by the document. It is applied to persons who are required to file Transparency Return according to the 1st paragraph of Article 12 of the Law of Ukraine “On Principles of Prevention and Anti-Corruption Enforcement”.
In addition, the responsibility for the bribery of officials is enhanced. In particular, the bribery of the enterprises’ employee, organization or institution is punishable by a fine of 1700 to 4250 UAH, or correctional tasks up to one year, or imprisonment for the same term with the special confiscation.
Also, if the undue advantage was not obtained or it was impossible to determine its size, depending on the degree of criminal act which was committed by the authorized person of the legal entity, the court fined at the following rates:
for crime of little gravity– of 85 to 170.000 UAH;
for crime of average gravity – of 170 to 340.000 UAH;
for grievous crime – of 340 to 850.000 UAH;
for extremely grievous crime - of 850 to 1.275.000 UAH.
The Ministry of Economic Development of Ukraine mentioned in its explanation of 23.05.2014 that entities who were clients due to the Law “On peculiarities of procurement in separate spheres of economic activity” pursued the procurement according to the value limits which were defined by the Law. In this respect, it was mentioned that the value limits were established by the law in general, that is the amount due to taxes and compulsory payments that the client actually planned to spend.
Besides, the authors explained who the clients due to the Procurement Law were. They are:
1) legal entities who conduct activities in any spheres which are defined in Art. 2 of the Law;
2) business entities that conduct activities in any spheres which are defined in Art. 2 of the Law, and conform at least to one of the following standards:
- share of the authorized capital of a business entity is over 50%;
- public authorities and local governments hold the majority of votes in the higher authority of the business entity or the right to appoint more than a half of the executive or supervisory board of the company;
- the existence of special or exclusive rights.
The Ministry of Economic Development of Ukraine in its letter of 30.04.2014 reminded that the Law of Ukraine “On public procurement” had entered into force since 20.04.2014.
To the amendments for simplification of procurement procedures the following could be included:
- the deadlines for providing suggestions competitive tendering (price proposals) are reduced as well as deadlines of making of the procurement contract;
- the value limit of the procurement procedure application increased to 300 000 UAH - price proposals request;
- the necessity for publication of information concerning the procurement in printed publications is abolished.
According to the Law all information about the procurement necessarily is made public on the web portal of the Authorized Body (tender.me.gov.ua);
- the opportunity providing information during the procurement procedure not only in written form but also in the form of an electronic document is arranged.
To create preconditions on prevention uncontrolled draft of funds and to avoid the corruption by provisions of the Law:
- the number of cases, which are not covered by the Law, are reduced;
- the list of grounds for the noncompetitive (negotiating) procedure is reduced;
- the public right to be present at disclosure of competitive tendering proposals is established as well as implementation of the fixation with the technical means;
- the norms of proposals rejection of a participant who is a related person with the member (s) of competitive tendering committee of a client are introduced;
- a new case of refusal to participate in tendering is introduced, if the participant during the three last years has been prosecuted for violations in the form of commitment anticompetitive concerted practices (conspiracy) concerning distortion of the results of bids (tendering);
- a provision regarding the right of a client to reject the participants proposals, which are registered in offshore zones, is introduced;
- publishing all the information on the implementation of public procurement procedures on the web portal of the Authorized Body is provided, starting from setting of annual plans.
The Ministry of Finance of Ukraine approved as amended the Accounting procedure for taxes and dues payers by the order of 22.04.2014, № 462.
Therefore, among others, the following forms of registration documents are updated:
- tax payers registration certificate on form № 4-OПП;
- tax payers de-registration certificate on form № 12-OПП;
- statement for legal entities and their economically autonomous subdivisions on form №1 -OПП;
- statement for registration of permanent establishment of a nonresident in Ukraine as a taxpayer on the advance corporation tax on form № 1- РПП);
- registration statement for self-employed persons on form № 5-OПП);
- statement for the liquidation or reorganization of the taxpayer on form № 8-ОПП);
- taxes and dues liabilities absence certificate on form № 20-OПП).
Additionally, it is established in the preamble of the order that the re-regestration of the Crimean taxpayers is accomplished by taking into consideration the following:
1) receiving the statements and documents from the Crimean taxpayers, as well as their registration is accomplished no later than the next business day since the day of receipt of information from the Unified State Register or the statements of taxpayers;
2) the taxpayers, who changed the location/place of residence before the entry into force of the order and were not registered at the new location, during two days after the entry into force of this Order the corresponded controlling authorities register them.
The Ministry of Revenue and Duties of Ukraine in its letter of 08.05.2014, № 4151/10/26-15-11-01-06 considered the issues regarding the right to the expenses and the tax credit in the absence of CMR.
In reference to the involving in the cost of goods (works, services) the transportation services, the tax specialists note that the enterprise which has paid for the cargo transportation services to be included in the income tax expense, should have duly executed primary transport documentation which acknowledges the receipt of the cargoes transportation services.
In case of absence of primary transport documentation which acknowledges the receipt of the cargoes transportation services by road transport including CMR note, the taxpayer has no right to involve such services in the cost of purchased (made) and realized goods, executed services, service rendered.
Concerning the involving in the tax credit of VAT amounts which are reflected in tax invoices in the absence of CMR, the Ministry of Revenues responded as follows.
The VAT amounts which is paid (invoiced) due to purchasing of goods/services which are not confirmed by tax invoices (or confirmed by tax invoices, executed with violation of requirements of Art. 201 of the Tax Code of Ukraine), or not confirmed by customs declarations, other documents which are provided by par. 201.11 of the Tax Code of Ukraine, are not relevant to tax credit.
Therefore, the absence of CMR with the duly executed tax invoice can not affect on the tax credit of the taxpayer.
All previous restrictions were approved by The National Bank of Ukraine by its Resolution of 30.05.2014, № 328. Individuals could purchase currency equivalent not more than 15 thousand UAH per day. The same amount restriction has been established for money transfers without opening an account and for withdrawal of public foreign currency deposits.
At the same time, the Order № 328 imposed a new restriction on the withdrawal of funds of the UAH accounts.
Thus, the banks are required to restrict issuance of cash in UAH from the current (including card) and deposit accounts of clients over the cash desk and ATMs, up to 150 000 UAH per day per customer. These requirements do not apply to issuing of funds:
- for salaries, business travel expenses, pensions, study grants and other social and similar payments (except material aid);
- on current and deposit accounts, subject to their contribution in cash and up to the deposited cash amount.
The Resolution came into force from June 1 and will be in force up to September 1, 2014.
