The Verkhovna Rada of Ukraine approved the main budget of the state - the state budget for 2018.
Note the following important points of the State Budget:
1) minimum wage in the monthly amount will be UAH 3.723 from January 1, and in the hourly amount UAH 22.41 from January 1;
2) subsistence minimum:
- from 01.01.18 will amount to UAH 1 700 per person for a month, from July 1 - UAH 1 777, from December 1 - UAH 1 853;
- for children under 6 years of age: from 01.01.18 - UAH 1 492, from July 1 - UAH 1 579, from December 1 - UAH 1 626;
- for children aged 6 to 18 years: from January 1, 2018 - UAH 1 860, from July 1 - UAH 1 944, from December 1 - UAH 2 027;
- for able-bodied persons: from January 1, 2018 - UAH 1 762, from July 1 - UAH 1 841, from December 1 - UAH 1 921;
- for persons who have lost their ability to work: from January 1, 2018 - UAH 1 373, from July 1 - UAH 1 435, from December 1 - UAH 1 497.
Also, in 2018, the level of maintenance of the subsistence minimum was approved for the purpose of allocating assistance to low-income families in percentage terms to the subsistence minimum for the main social and demographic groups of the population. It is for able-bodied persons - 21%, for children - 85%, for disabled people and invalids - 100% of the subsistence minimum.
The upper limit of state aid for low-income families is established. In 2018, it can not exceed 75% of the level of the subsistence minimum for the family.
The President of Ukraine signed the Law of Ukraine “On the Accession of Ukraine to the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin” of November 8, 2017, No. 2187-VIII.
The Convention establishes identical provisions on the origin of goods traded by states under free trade agreements, and provides for the possibility of diagonal cumulation. This Agreement allows its member countries to use raw materials and components to each other, and not only national ones, in order to preserve the preferential terms of trade.
Today there are 24 Contracting Parties of the Convention, 6 of which already have free trade agreements with Ukraine (EU, EFTA, Montenegro, Macedonia, Moldova, Georgia). Two more countries that are parties to the Convention are still negotiating free trade, namely, Turkey and Israel.
The President of Ukraine signed the Law of Ukraine “On Amendments to Certain Legislative Acts to Ensure Compliance with the Rights of Participants in Criminal Proceedings and Other Persons by Law Enforcement Bodies during the Pre-trial Investigation” of 16.11.17, No. 2213-VIII designed to protect business from the failure of production processes during fighting crime.
The law came into force on December 7, 17. From now on:
- any person has the right to receive an extract from the Unified Register of Pre-trial Investigations (hereinafter - URPI) regarding his/her application or notification of a criminal offense. Investigator, prosecutor are required to provide such an extract within 24 hours from the moment the information is submitted to the URPI;
- a person, who is not a party to criminal proceedings, but concerning the person (his/her property) it is carried out procedural actions, has the right to file a request for criminal proceedings within a reasonable time and to contest violations of such terms;
- the prosecution party must justify the need to remove the originals of documents or their copies and make copies of the necessary information with the involvement of a specialist. But the removal of electronic information systems is prohibited.
In addition, a compulsory video recording of a search was introduced. Video recording is an integral part of the search protocol. In addition, the security guard has the right to make video of the search. If a search is carried out in housing, such person has the right to use the lawyer’s assistance at any stage of its implementation.
The State Fiscal Service of Ukraine in its individual tax advice “On the Procedure for VAT Taxation in the Supply of Services on Granting Access to Computational Resources” considered the issue of imposition of the value-added tax (hereinafter - VAT) on transactions providing access to computing resources. The question concerns both hosting, cloud services and even physical access to servers.
Representatives of the fiscal department see in such services something between services in the field of informatization and telecommunication services. At the very least, they insist that the place of their supply is determined by sub-para. “д” of para. 186.3 of TCU, that is, it coincides with the place of registration of the recipient. So, when access to such resources is provided by a non-resident, the recipient-resident is obliged to impose VAT on such services.
A significant part of the consultation is devoted to the peculiarities of taxation of transactions for the supply of computer programs. In particular, the controllers reminded that such transactions are exempted from VAT (para.261 of sub-para.2 of sec. XX of the Tax Code of Ukraine (hereinafter – TCU). At the same time, the exemption regime can be applied only in case of the transfer of exclusive proprietary intellectual property rights to such product.
Unfortunately, the rules on access to computing resources are unclear. In addition, the controllers refused to explain what should be understood and how to tax the so-called “online service”. It’s supposedly not their competence.
The Ministry of Finance of Ukraine by its Order “On approval of standard forms of memorial orders, accounting registries of other public sector entities and their preparation procedure” of 08.09.17, No. 755 approved new standard forms of memorial orders and other accounting registers and established the procedure for their compilation. The new forms will consist of:
- Memorial Order No. 1 “Accumulative Statement for Cash Transactions”;
- Memorial Order No. 1- авт “Accumulative Statement for Cash Transactions”;
- Memorial Order No. 2 “Accumulative Statement of Cash Flows of the General Fund in Accounts Opened by the Bodies of the State Treasury Service of Ukraine (banks)”;
- Memorial Order No. 2- авт “Accumulative Statement of Cash Flows of the General Fund in Accounts Opened by the Bodies of the State Treasury Service of Ukraine (banks)”;
- Memorial Order No. 3 “Accumulative Statement of Cash Flow of a Special Fund in Accounts Opened by the Bodies of the State Treasury Service of Ukraine (banks)”;
- Memorial Order No. 3- авт “Accumulative Statement of Cash Flow of a Special Fund in Accounts Opened by the Bodies of the State Treasury Service of Ukraine (banks)”;
- Memorial Order No. 4 “Accumulative Statement on Settlements with Debtors”;
- Memorial Order No. 4- авт “Accumulative Statement on Settlements with Debtors”;
- Memorial Order No. 5 “Summary of Payroll Information and Scholarship”;
- Memorial Order No. 5-авт “Summary of Payroll Information and Scholarship”;
- Memorial Order No. 6 “Accumulative Statement on Settlements with Creditors”;
- Memorial Order No. 6-авт “Accumulative Statement on Settlements with Creditors”;
- Memorial Order No. 7 “Accumulative Statement on Settlements in Order of Scheduled Payments”;
- Memorial Order No. 7-авт “Accumulative Statement on Settlements in Order of Scheduled Payments”;
- Memorial Order No. 8 “Accumulative Statement on Settlements with Accountable Persons”;
- Memorial Order No. 8-авт “Accumulative Statement on Settlements with Accountable Persons”;
- Memorial Order No. 9 “Accumulative Statement on Retirement and Replacement of Non-Current Assets”;
- Memorial Order No. 9-авт “Accumulative Statement on Retirement and Replacement of Non-Current Assets”;
- Memorial Order No. 10 “Accumulative Statement on Retirement and Replacement of low value items”;
- Memorial Order No. 10-авт “Accumulative Statement on Retirement and Replacement of low value items”;
- Memorial Order No. 11 “Set of Accumulative Statement on Food Receipts”;
- Memorial Order No. 11-авт “Set of Accumulative Statement on Food Receipts”;
- Memorial Order No. 12 “Set of Accumulative Statement on Food Spending”;
- Memorial Order No. 12-авт “Set of Accumulative Statement on Food Spending”;
- Memorial Order No. 13 “Accumulative Statement on Spending of Production Reserves”;
- Memorial Order No. 13-авт “Accumulative Statement on Spending of Production Reserves”;
- Memorial Order No. 14 “Accumulative Statement of accruing the Income of a Special Fund of Public Sector Entities”;
- Memorial Order No. 14-авт “Accumulative Statement of accruing the Income of a Special Fund of Public Sector Entities”;
- Memorial Order No. 15 “Accumulative Statement for settlements with Parents for the Maintenance of Children”;
- Memorial Order No. 15-авт “Accumulative Statement for settlements with Parents for the Maintenance of Children”;
- Memorial Order No. 16 “Accumulative Statement of off-balance sheet accounting”;
- Memorial Order No. 16-авт “Accumulative Statement of off-balance sheet accounting”;
- Memorial Order No. 17;
- Memorial Order No. 17-авт;
- Book of analytical accounting of deposited wages and scholarships;
- Register of deposited sums;
- The accounting information;
- The book “Zhurnal-holovna”.
It should be recalled that current forms and the procedure for their filling is regulated by the Guidelines on the forms of memorial orders of budgetary institutions and the procedure for their drawing up, approved by the order of the State Treasury of Ukraine dated 27.07.2000 No. 68.
The Ministry of Education and Science of Ukraine by its Order “On Approval of Certain Regulatory Acts on Entrance the Higher Education Institutions” of 13.10.17, No. 1378 approved the conditions for conducting of campaign of the entrance the higher education institution in 2018.
Thus, from July 2 to 25, entrants must register their electronic cabinet and download there the necessary documents for entrance. A direct reception of applications will begin on July 12.
One of the innovations of the entrance campaign - 2018 was the reduction in the number of applications that can be submitted by entrants. Under the new conditions, the applicant can submit 7 applications maximum (in 2017, it was allowed to submit 9 applications) for no more than 4 specialties.
Higher educational institutions should develop and publish their own rules for admission of entrants before 31.12.17. These rules will include a list of educational programs, as well as bids, which will be followed by enrolment of entrants, the procedure for conducting competitive selection, a list of competitive subjects for which the entrants will submit an EIT certificate.
In addition, in 2018, the cost of education can still be paid for vouchers. They are issued to entrants by the employment centres, older than 45 years, with a minimum of 15 years’ insurance experience.
