The Cabinet of Ministers of Ukraine by its Resolution “On Approval of Procedure for holding of a competitive tender to occupy a position in the civil service” of 25 March 2016, № 246 determined the procedure for holding of a competitive tender for the occupation of vacant position in the civil service. The main purpose of this competition is selection of candidates who can professionally perform their duties.
The governmental officials highlighted the requirements of the competition Procedure for holding of a competitive tender to occupy positions in the civil service, in particular in terms of the following:
- publication of information on vacant position of civil service and announcement of the competition;
- structure, procedure for formation and operation and powers of the competition committee;
- receiving and processing of documents for participation in competition;
- assessment of candidates to vacant positions of civil service;
- publishing the results of the competition.
It should be noted that during the competition there will be assessed the professional competence of a candidate for the vacant post of public service taking into account his/her personal achievements, knowledge and skills for the proper performance of official duties.
The State Fiscal Service of Ukraine in its letter “On the reflection in 3a and 3 of tax calculation f. 1ДФ of income amounts to which the coefficient is applied, provided by the para. 164.5 of Art. 164 of the Tax Code of Ukraine, namely with the taking into account the coefficient or without it” of 04.04.2016, № 7309/6/99-95-42-02-16 reports: according to p. 164.5 of the Tax Code of Ukraine (hereinafter − TCU) during accrual (provision) of revenues in any non-monetary form, the taxation base is the value of such income, calculated at regular prices, rules of which are established in accordance with the TCU, multiplied by the coefficient which is calculated by the following formula:
C = 100 ÷ (100 − Tr),
Where
C is coefficient;
Tr is tax rate established for such revenues at the time of their accrual.
The tax rate 18% valid in 2016 is applied to the formula (coefficient of 1.21951 is for tax rate 18%).
Considering that the coefficient, provided for by para. 164.5 of TCU, is used to determine the tax base, in case of provision to the taxpayer of revenues in kind, amounts of accrued income should be reflected on the basis of this coefficient in columns 3a “The amount of accrued income” and 3 “The amount of paid income” of tax calculation in form № 1 ДФ.
The State Fiscal Service of Ukraine reported in subcategories 101.08 “ZIR”: after the cancellation of registration of a person as a payer of value added tax (hereinafter − VAT), the balance of the funds on the electronic account after settlements with the budget based on the results of the last reporting (tax) period should be transferred to the budget.
Monetary obligations erroneous paid and/or overpaid can be returned to the taxpayer upon his/her application according to Art.43 of TCU.
In case of cancellation of registration of the taxpayer − subject to a special tax regime or his/her exclusion from the Register of entities of special tax regime of his/her additional electronic accounts, where funds are absent, should be closed not earlier than within the next business day following the day of such cancellation/exclusion.
To close an electronic account (including additional electronic account) the State Fiscal Service (hereinafter – SFS) sends to the body, which provides treasury services of budget funds, the Register of taxpayers, where should be indicated the name or full legal name of the taxpayer, tax number or passport number and series (for individuals - entrepreneurs who have a mark in a passport on the right to make any payments for the series and passport number), individual tax identification number of the taxpayer and the tax amount payable to the budget.
The State Fiscal Service of Ukraine in its letter “On determination of tax liabilities for VAT when receipt of funds mistakenly transferred by the counterpart after the termination of the contract of supply; offsetting by the supplier of goods/services of received previous (advance) payment from the buyer to repay the debt under another contract; referring of tax invoices to a tax credit by the main company, those tax invoices that mistakenly prepared by the supplier on branches, deprived of the right of tax invoices preparation by the main company” of 15.03.2016, № 5575/6/99-99-19-03-02-15 provided explanations regarding taxation of certain VAT transactions and preparation of tax invoices (hereinafter – TI).
In particular, the controllers noted the following:
1) when receiving on the current account of funds mistakenly transferred by the contractor after termination of the contract of supply, the liabilities of the tax payer should not be accrued, accordingly, the TI should not be prepared;
2) if the seller - VAT payer on the date of receiving previous (advance) payment identified the tax liabilities of VAT, and further there were circumstances, due to which it was impossible to meet the conditions of the contract of supply of goods/services, and/or there was a change of the contract and/or other contract was signed, the seller – VAT payer has the right to make adjustments calculation to TI and reduce accrued amount of VAT liabilities. Preparation of this calculation is to be made on the date when the document was signed, under which the funds received under one supply contract of goods/services would be counted in payment for cost of goods/services under second supply contract. In this case it should be indicated in column 2: “Offset of advance payment on account of delivered goods/services under another contract № __ of __”;
3) the supplying company is entitled to prepare TI on a branch (structural unit) in case if the main company delegated to it the right to prepare TI. If the branch has no right to prepare TI, the supplier should prepare TI on the main company.
The Ministry of Finance of Ukraine on its official website posted a draft order “On amendments to the current order of the Ministry of Finance of Ukraine “On Approval of form of tax return about the property state and incomes and Regulations for filling in the tax returns about the property state and incomes” of 02.10.2015, № 859.
The draft, in particular, provides for:
- to expand the content of Section II “Incomes received in the reporting (tax) year” of the Declaration by three lines in a part of obligation of the payer to reflect investment income, net profit entrepreneurs and entities of independent professional activities that are the subject to taxation;
- to clarify the content of Section IV “Tax liabilities on individual income tax/war tax” in the Declaration in the part of the cancellation of obligation of the fiscal service to return the tax from the budget overpaid during the previous year by the taxpayer – entrepreneur in case of excess of the amount of advance payments over the amount of tax obligation from the net profit;
- to cancel the current Annex F1 to the Declaration, where before 1 January 2016 there was carried out recalculation of tax withheld from the labor revenues of an individual during two years or more by the tax agents, and at the same time the total annual amount of paid incomes exceeded 120 minimal salaries. In this regard, the current Annex F2 is considered to be Annex F1, and the number of Annexes should be reduced from four to three;
- to clarify the content of Section I “Calculation of investment income” in Annex F1 in a part of obligation to identify by the individual the name of the legal entity/full legal name of the individual, code of EDRPOU (Unified State Register of Businesses and Organization of Ukraine)/registration card, which acquired investment assets in declarant;
- to make appropriate amendments to Regulations for filling in Declaration and its annexes.
The Ministry of Finance of Ukraine in its letter “On the deadline for registration of tax invoice/adjustment calculation in URTI” of 30.03.2016, № 31-11120-09-10/9133 states that the SFS did not execute the order of the Ministry of Finance, since the SFS did not find it necessary to reconsider its position on the issue of the deadline of the registration of TI and/or adjustment calculation to TI in the Unified register of tax invoices (hereinafter – URTI), giving arguments that according to the TCU the taxpayer has the opportunity to register TI and/or adjustment calculation to them in URTI within 15 calendar days following the date of their preparation or within 180 calendar days from the date of their preparation on condition of penalties established by Art.1201 of TCU.
However, the Ministry of Finance insists that the taxpayer has the right to register in URTI the TI/adjustment calculation within 365 calendar days from the date of their preparation, and norms of Art.1201 of TCU only establish the responsibility of the taxpayer for the absence of registration in URTI of TI and/or adjustment calculation to them over a period from the date of their preparation.
The Ministry of Economic Development and Trade of Ukraine approved the Regulations on the tender committee and the authorized person(s) (the Order “On Approval of Regulations on the tender committee or an authorized person(s)” of 30.03.2016, № 557).
The tender committee should include at least five persons. If the number officers (officials) people in the staff of the customer are less than five persons, the tender committee should include all official persons of the customer. The management of the work of the tender committee provides its head. The head of tender committee should be appointed by the customer, organizes the work of the committee and be responsible for the performance of functions of the Committee. In the case of determining of the authorized person(s) by the customer, the organization of work is carried out by him/her (them) independently under the terms of the employment agreement (contract) or regulation.
The head, the secretary and other members of the tender committee, authorized persons can receive training on the organization and implementation of procurement.
The tender committee or authorized person(s):
- plans procurements, prepares and approves the annual procurement plan;
- makes a choice of procurement procedure;
- conducts procurement procedures;
- provides equal conditions for all participants, objective and fair selection of the winner;
- provides a preparation, approval and storage of relevant documents on public procurement determined by the Law of Ukraine “On public procurement” of 25.12.2015, № 922-VIII (hereinafter − the Law on public procurements);
- provides a publication of information and report on public procurement under the Law on public procurements;
- conducts other actions provided for by the Law on public procurement.
