The Cabinet of Ministers of Ukraine adopted the Resolution “On Amendments to the Decrees of the Cabinet of Ministers of Ukraine dated August 12, 1993 No. 637 and July 16, 2008 No. 654”, which:
- regulates the issue of confirmation by the military commissariats to the wives of servicemen discharged from military service by January 1, 2004, the length of work for the period of residence in the places where there was no possibility of employment in the specialty;
- provides the opportunity to confirm work experience in the presence of corrections or inaccurate records in the work book for the period of work in enterprises, institutions, organizations located in the temporarily occupied territories in Donetsk and Luhansk regions, the Autonomous Republic of Crimea and Sevastopol city;
- brings the terminology in relation to categories of persons with disabilities in accordance with the legislation.
The State Fiscal Service of Ukraine in its letter “On the value of the profitability ratio of a mining enterprise in IV quarter of 2018 for mining enterprises that violated the period of regular geological and economic evaluation of minerals reserves of the subsoil” of 31.01.2019, No. 3041/7/99-99-12-03-04-17 informed about the magnitude of the profitability ratio of the mining enterprise in IV quarter of 2018 for mining enterprises that violated the period of regular geological and economic appraisal of mineral resources reserves of the subsoil.
The estimated value of the commodity product of the mining enterprise is defined as the amount of costs calculated in accordance with paras. 252.11-252.15 of TCU and profit as algebraic product of specified costs and profitability factor of a mining enterprise, calculated in the materials of geological and economic assessment of mineral resources of the subsoil area, approved by the central executive authority, implementing the state policy in the field of geological study and rational use of subsoil (para. 252.16 of TCU).
In case of violation by mining enterprises of the period of regular geological and economic evaluation of mineral resources of the subsoil, it is envisaged that the profitability ratio of a mining enterprise equal to three times the size of the discount rate of the NBU (hereinafter – the account rate).
In IV quarter of 2018, 1 (one) discount rate was 18%, approved by decisions of the NBU Board dated 06.09.2018, No. 593-рш, dated 25.10.2018, No. 714-рїп, and dated 13.12.2018, No. 834-рш respectively.
Taxpayers, based on the principle of uniformity, calculated the size of the weighted average discount rate of the NBU, to determine the profitability ratio of the mining enterprise for calculating the value of the tax liability for rent for the use of mineral resources for the extraction of minerals. Length of the discount rate: 18% – 92 days (01.10.2018 – 31.12.2018).
Thus, payers of rent for the use of mineral resources for the extraction of minerals that violated the period of regular geological and economic assessment of mineral resources within subsoil areas to which they have been granted special permits for the use of subsoil, calculate tax liabilities from rent for the use of subsoil for extraction of minerals in IV quarter of 2018, using the profitability ratio of a mining enterprise in the amount of 54% – three times the size of the weighted average discount of the NBU rate.
The State Fiscal Service of Ukraine in the category 101.16 “ZIR” answered the question, what date is the calculation of the adjustment to the tax invoice, drawn up for the amount of the advance payment for the transaction for the supply of goods that would be imported into the customs territory of Ukraine, if during the customs clearance of such goods they codes changed in accordance with UKT FEA?
In the event of a change in the description (nomenclature) of the supply of goods, the seller must compulsorily make up the adjustment calculation to the tax invoice, in which with the mark “-“ indicates the indicators for the goods/services which nomenclature changes. In order to add a new commodity item that was not included in the VAT invoice, which is adjusted, in the adjustment calculation to the tax invoice with “+” sign, in separate lines, the indicators of the description (nomenclature) of the added goods/services (new product items) are indicated.
According to the transaction for the supply of goods imported into the customs territory of Ukraine (for which the prepayment was received) in the event of a change in the codes of the UKT FEA during the customs clearance of such goods, the adjustment calculation to the tax invoice should be prepared for the date of their customs clearance.
The National Bank of Ukraine expanded the list of currency exemptions for business, which entered into force on February 7, together with the Law of Ukraine “On Currency and Foreign Exchange Transactions” of 21.06.2018, No. 2473-VIII. In addition to more than 20 other currency depreciation rates for individuals and legal entities presented in early January, the National Bank decided:
- to allow business the repatriation of dividends to repatriate dividends in foreign currency for 2018. Such transactions will be carried out within the limits of the total limit for the return of dividends accrued for the periods up to and including 2018, within the limit of 7 million euros per month;
- to cancel the requirement for the previous reserve of funds in hryvnia for further purchase of currency (T + 1 mode) from February 7;
- to reduce the rate of mandatory sale of foreign exchange earnings by business – from 50% to 30% starting March 1.
The National Bank also provided an opportunity for the population to conduct transactions on the online purchase of foreign currency and bank metals up to UAH 150 thousand not in operating, but on a calendar day. This means that online purchases of currency through online banking and mobile applications are available to citizens in 24/7 mode.
The NBU clarified that the transfer of foreign currency by legal entities for placing on deposit accounts (within the limit of 2 million euros per year) is possible only at the expense of its own, and not the purchased foreign currency.
At the same time, in order to counteract an unproductive outflow of capital, the National Bank has banned businesses and the population from transferring funds to provide loans, investments or placement on bank accounts in the aggressor/occupying state, offshore zones and countries that fail/do not comply with the FATF recommendations. Also, the National Bank temporarily retained restrictions on the purchase of bonds by Ukraine’s foreign state loans.
The National Bank retrained the restrictions on the purchase of bonds by Ukraine’s foreign state loans.
Some requirements for the implementation of currency oversight by banks are simplified. In particular, to reduce their operating and time costs, the requirement to draw up a written opinion for each transaction and contract is canceled.
In addition, the list of indicators of doubtful transactions during the implementation of currency oversight is reduced. In particular, the financial assistance at the expense of which the transaction is carried out will not be considered as a separate indicator but will be analyzed by financial institutions as part of measures to establish sources of origin of client funds.
The above amendments approved by the NBU Decree “On Amendments to the Regulation on the Procedure for the Implementation by the Authorized Institutions of the Analysis and Verification of Documents (Information) on Foreign Exchange Transactions” of 05.02.2019, No. 33, as well as “On Amendments to Certain Regulatory Acts of the National Bank Ukraine” of 06.02.2019, No. 35.
Also, the decision of the NBU “On the recognition of certain legal acts of the National Bank of Ukraine as invalid” of 05.02.2019, No. 31abolished certain regulatory acts of the National Bank in the field of currency regulation, which are no longer relevant from the date of the enactment of the Law of Ukraine “On Currency and Currency Transactions” of 21.06.2018, No. 2473-VIII.
The State Labor Service of Ukraine on its website has answered the questions about which leaves the spouses of adoptive parents are entitled to if the adopted children are 4 years old and 1 year old?
In accordance with Article 181 of the Law of Ukraine “On Vacations” of 15.11.1996, No. 504/96-ВР, a person who has adopted a child from orphan children or children deprived of parental care over three years of age is entitled to a one-time paid leave in connection with the adoption of a child for a period of 56 calendar days (70 calendar days – at the time of adoption of two or more children), regardless of holidays and non-working days after the legal adoption of the decision on the adoption of the child (if the adopters are married couple – one of them at their discretion).
If one adopted child over the age of three years, paid leave is granted for a period of 56 calendar days.
According to Art. 18 of the Law of Ukraine “On Vacations” 15.11.1996, No. 504/96-ВР, a leave to care for a child until he/she reaches the age of three, can be used completely or in parts as well as the father of a child, grandmother, grandfather or other relatives who are actually caring for a child, or a person who has adopted or took care of a child, one of the foster parents or parents-mentors.
