The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to sub-section 5 of section XX of “Transitional Provisions” of the Tax Code of Ukraine on the stimulation of development of the market of used vehicles” of 31.05.2016, № 1389-VIII. The document will come into force on 01.08.2016.
This regulatory legal act provides for a significant decrease in the rate of excise tax from cars imported into the customs territory of Ukraine, produced no earlier than 01.01.2010, provided that the person imports no more than one vehicle and does not carry out its sale (exchange, donation, appointment etc) within 365 calendar days from the date of registration in Ukraine. In case of alienation within 365 days from the date of vehicle registration, when their import the preferential excise tax rates were applied, the payer is obliged to pay the excise tax at the rates established by Art.215 of the Tax Code of Ukraine (hereinafter − TCU).
The mentioned above benefits should be in effect until 31.12.2018.
It should be noted that it was reported on the website of the President of Ukraine that when signing this law it was agreed that amendments to it, which would be immediately made by the head of the state, would be maintained by all factions and voted in the Parliament next Thursday. The amendments will affect regulation of law force.
Today it is registered a draft law on amendments to sub-section 5 of section XX of “Transitional Provisions” of the Tax Code of Ukraine on the stimulation of development of the market of used vehicles under № 4905.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Article 13 of the Law of Ukraine “On peculiarities of effectuation of right of ownership in apartment building” of 14.06.2016, № 1413-VIII, by which there were made amendments in Sec. 5 of Art.13 of the Law of Ukraine “On peculiarities of effectuation of right of ownership in apartment building” of 14.05.2015, № 417-VIII (hereinafter − the Law № 417).
The appropriate norm before making any amendments, in particular, involved the following: if within one year from the date of entry into force of the Law № 417-VIII (to 01.07.2016) the co-owners of apartment buildings, where there were not established any associations of co-owners, did not decide on the form of management of the apartment house, its management should be carried out by the manager appointed on a competitive basis by the executive authority of the local council in whose territory the apartment house is located. In this case, the contract on provision of services on the apartment building management for one year, on behalf of the owners should sign an authorized person of the executive authority of the local council, by decision of whom the manager is appointed.
The legislator having made amendments, in particular, clarified:
- in the period from the announcement of the competition for the appointment of the manager of an apartment building until the determination of the winners and the conclusion of agreements on the provision of services for the management of an apartment building services on maintenance of houses and buildings and adjoining areas continue to provide in the relevant apartment buildings the performers of such services that provided appropriate services before the start of the competition;
- if during the currency of the contract on provision of the services for the management of the apartment building, signed on the results of the competition, the co-owners decide to change the apartment building management forms, or the election of another manager, they have the right to terminate this contract by notifying the manager appointed on the competition basis, no later than two months prior to the date of termination of the contract;
- the co-owners of apartment buildings, maintenance of which before the date of entry into force of the Law № 417-VIII (01.07.2015) was carried out by the housing associations, continue to compensate the cost of maintaining the buildings and structures and adjoining areas to such cooperatives before the establishment in an apartment building of the union of co-owners of apartment building (including through the reorganization of the cooperative) or the adoption by co-owners of the decision on the form of management of the apartment building.
The State Fiscal Service of Ukraine in its letter “On the procedure of reflection in tax accounting on VAT transactions for the acquisition of goods/services from the non-payers of VAT and application procedure of para. 198.5 of TCU” of 09.06.2016, № 12798/6/99-99-15-03-02-15 considered this issue.
Thus, for the goods/services purchased after July 1, 2015, without the value added tax (hereinafter − VAT) from the non-payers of VAT (and, accordingly, a tax credit on which was not formed), intended for use in tax-exempt transactions, tax obligations should not be charged under para.198.5 of the TCU.
The form and procedure for filling and submission of tax reporting on value added tax approved by the order of the Ministry of Finance of 28.01.2016, № 21 (hereinafter − the Procedure № 21). According to the sub-para.1 of para.4 of sec. V of the Procedure № 21, the volumes of acquisition (manufacturing, construction, building, creation) without VAT, should be indicated by the buyer in sec. II “Tax Credit” of the VAT tax declaration, in particular in line 10.3 (column A) of the VAT tax declaration for the reporting period in which they were acquired.
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to the Procedure of opening and closing of accounts in national currency in the authorities of the State Treasury Service of Ukraine” of 01.06.2016, № 520 amended the procedure for opening and closing of accounts in national currency in the authorities of the State Treasury Service of Ukraine.
In particular, the following amendments are provided for:
1. The data shown in the card with samples of signatures of seal imprints, should comply with the information contained in a copy submitted by the customer, duly certified under the legislation of order (instruction), including a higher institution or decisions of the relevant election commission on the results of local elections and the session protocol corresponding to the local council (for local authorities) on the appointment of the head in the absence of such data in the Unified State Register in the cases specified by law.
2. In case of change of details of customer accounts in connection with the transition to service to another agency in the Treasury in a part of changes of code and Treasury authority name, the accounts of the customers are to be closed on the basis of the client’s statements of accounts closing.
The Ministry of Regional Development, Construction, Housing and Utilities of Ukraine by its order “On approval of the competition procedure for the appointment of the manager of apartment building” of 13.06.2016, № 150 approved the competition procedure for the appointment of the manager of an apartment building (hereinafter − the Procedure № 150). This document defines the procedure for preparation and conduct of the competition for appointment of the manager of an apartment building, where there are no established any unions of co-owners of an apartment building, co-owners of which have not established the apartment building management form.
The Procedure № 150 provides for that the announcement of carrying out the competition, as well as the methods and place of receipt of the competition documentation, the amount of payment for the competition (in the case of determining by the competition organizer) should be posted on the official website of the local government by the competition organizer.
The competition organizer also publishes announcement of competition carrying out in the media.
The competition documentation will be provided personally or via mail by the competition organizer to its participant during three working days after receipt from the participant of the application of the participation in competition, which indicates the way of providing of competition documentation.
Opening of envelopes with competitive proposals should be carried out on the day following the expiry of their presentation at the meeting of the competition committee at the time and place indicated in the announcement of the competition, in the presence of competition participants who submitted competitive proposals, or persons authorized by them.
The competitive proposals, which were not rejected, should be estimated by the competition commission separately for each object of the competition. Estimation of competition proposals will be carried out on a point system, which is determined by the organizer of the competition. Maximum amount of points is 100. The main criterion when the assessing is the lowest price of the service − 50 points.
The winner of competition will be its participant, who scored the maximum number of points on the competition object. The competition winner for each object of the competition should be announced at the meeting of the competition commission, which invited all participants or their authorized persons.
Within five calendar days from the date of adoption of decision by the executive authority of a local council to appoint manager, the contract on the granting of services for the management of the apartment building should be concluded with the winner.
The Judicial Chamber on Civil Cases of Ukraine in its Resolution dated 29.06.2016 in the case of № 6-1334цс16 due to unequal judicial practice of lower courts draws attention to the fact that, in accordance with para.7 of Art.110 of the Civil Procedure Code of Ukraine (hereinafter – CPCU), claims arising in the course of activity of the branch or representative of a legal person may also be submitted at their location.
In addition, the Supreme Court of Ukraine reminds: in accordance with Art. 95 of the Civil Code of Ukraine, branch is a separate subdivision of a legal entity located outside of its location and performing all or part of its functions.
Representation is considered to be a separate subdivision of a legal entity located outside of its location and representation and performing the protection of interests of the legal entity.
Branches and representative offices are not legal entities. They are authorized by the property of a legal entity, which should operate on the basis of their approved status. The heads of branches and representative offices should be appointed by a legal entity and operate on the basis of power of attorney issued to them.
