The State Fiscal Service of Ukraine by its Order “On Approval of the Register of Large Taxpayers for 2019” of 26.09.2018, No. 617 approved the Register of Large Taxpayers for 2019
The Register includes 1 500 large payers, which volume of income from all activities over the last four consecutive tax (reporting) quarters exceeded EUR 50 million, or the total amount of taxes, duties, and payments paid to the State Budget of Ukraine over the same period exceeded 1 million euros (including tax payments of at least 500 thousand euros).
Some taxpayers of the Large Taxpayer Office did not meet the criteria for the definition of a “large taxpayer” and should be serviced in district SFS from the next year according to their registered location.
Such taxpayers must submit a registration application in paper form to the district SFS authority in form No.1-ОПП with the mark “Change of the location associated with the change of administrative district, or inclusion/not inclusion in the Large Taxpayers Register”.
For failure to submit applications in form No.1-ОПП and violations of the established procedure for registration in the controlling bodies in accordance with para. 117.1 of Art. 117 of the Tax Code of Ukraine, it was established the liability in the form of a fine of UAH 510.
The State Fiscal Service of Ukraine in its letter “On the attribution of the expenses of an individual - entrepreneur to the expenses related to withholding, maintenance and repair of a saddle tractor with a semitrailer” 28.11.2018, No. 4993/Л/99-99-13-01-02-14/ІПК
When an entrepreneur earns income on the general taxation system, he/she has the right to reflect the costs. But they should be: associated with the receipt of income, documented, given in paragraph 177.4 of TCU.
Costs for the acquisition and withholding of fixed assets of dual-purpose are not included in the expenses of the entrepreneur. A tractor is a dual-purpose vehicle.
Therefore, such an entrepreneur does not have the right to include costs in expenses, connected with withholding, maintenance and repair of a saddle tractor with a semitrailer, which are intended for transportation of cargoes.
The State Fiscal Service of Ukraine in its letter “On the procedure for keeping inventory records by an individual - entrepreneur on the general system of taxation” of 21.11.2018, No. 4903/А/99-99-13-01-02-14/ІПК emphasized that the taxpayer is obliged to keep records of income and expenses, to prepare reports concerning the calculation and payment of taxes and fees
Entrepreneurs on the general taxation system should keep a record of income and expenses, as well as have valid documents for the goods. At the same time, they are not obliged to keep accounting record.
However, at their own will, entrepreneurs can keep inventory records, in particular using Accounting Standards 9 “Inventories”.
The Ministry of Finance of Ukraine by its Order “On Approval of the Changes to the Form of the Tax Return on Corporate Income Tax” of 19.10.2018, No. 842, approved amendments to the declaration form on the income tax
As expected, these changes include, in particular:
- rename of the “Code for EDRPOU”, both in the declaration itself and in its annexes on “Tax number or series (if any) and passport number”.
From now on it is stated on this line:
- EDRPOU code,
or
- registration number of the taxpayer assigned to the SFS,
or
- registration number of the taxpayer’s account number;
or
- a series (if any) and a passport number (for individuals who due to their religious beliefs refuse to accept such a number and have a corresponding note in the passport);
- placing of marks in the line 9 of the declaration by the payers of the unified tax;
- addition of ZP application to the declaration by a new line 16.5 “Amount of the excise tax paid for current tax (reporting) period for registered excise waybill for heavy distillates (gas oil), which are classified in the product subcategories 2710 19 43 00, 2710 19 46 00, 2710 19 47 10 according to UCC FEA, if they were used for vehicles classified in subcategories 8602 10 00 00, 8704 10 10 10 according to the UCC FEA. The balance of the amount not taken into account for the current tax (reporting) period does not reduce the income tax in the next tax (reporting) periods (paragraph 15 of subsection 4 of section XX of the Tax Code of Ukraine)”;
- a new version of PI application to 03 PI declaration.
Amendments will take effect from the date of its official publication - roughly 14.12.2018 (order is being prepared for publication in the Official Gazette of Ukraine No. 96 dated 14.12.2018).
The National Bank of Ukraine by its Resolution “On Amendments to the Regulation on the Identification of Bank-Related Persons” of November 26, 2018, No. 125, aimed at increasing the efficiency of the process of managing transactions with persons related to banks, enabled commercial banks to independently establish a procedure for approving the list Bank related persons
In addition, the term for which the bank undertakes to identify the person as a bank related to the decision of the National Bank in the statistical reporting, as well as the procedure for determining the person not related to the bank in connection with the loss of that person’s connection characteristics through some time.
In accordance with the approved changes, the bank should apply to the National Bank with a request for the loss of connecting features of a person previously recognized by the regulator of a related party with the bank, but has eventually lost connotations, to obtain approval of the possibility of excluding such a person from the list of individuals connected with banks.
The bank’s application must be substantiated, that is, the fact of loss of bonding must be documented.
The Resolution enters into force on November 28, 2018.
The Ministry of Social Policy of Ukraine by its letter “On the application of the National Classifier of Ukraine DK 003: 2010 “Occupational classification” of 02.10.2018, No. 18921/0/2-18/28, that for the description of the titles of posts one can use the derivative words from Note 1 of the annex B to the National Classifier of Ukraine DK 003: 2010 “Occupational classification”
The Occupational classification provides for a professional grouping of 3436 Assistant Principals.
It offers the following titles of positions as “Assistant to the head of the enterprise (institution, organization)” (code 3436.1), “Assistant to the head of the production department” (code 3436.2), “Assistant to the head of another main department” (code 3436.2), etc.
Therefore, when it comes to the assistant director, the title of the position “Head’s Assistant of the enterprise (institution, organization)” (“Director’s Assistant of the enterprise”) should be used, which is consistent with the professional group 3436 of Occupational classification. In such cases, it is inappropriate to use the original word “assistant” in the title of the position “Director (Head, Other Head) of the enterprise” (code 1210.1).
In the Occupational classification, the names of positions (occupations) are given in the masculine form, except for individual titles. To correct technical errors or to change the name of the profession without changing the codes (for example, “Cleaner” - to “Cleaner of office space” (code 9132), no prior consent of employees is required. Such changes are not related to the change of tasks and responsibilities by occupations, qualification requirements for the employee, wages, etc.
The order of the words in the titles of positions “Director of Finance” (code 1231) and “Financial Director”, “Executive Director” (code 1210.1) and “Executive Officer” does not change their content. However, the names of the posts should correspond to the Occupational Classification.
