The Cabinet of Ministers of Ukraine adopted the Resolution “On Amendments to the Procedure for the Implementation of Dimensional and Weighted Control and Collection of Fees for Travel by Roads of General Use of Vehicles and Other Self-propelled Machinery and Machinery which Weight and/or Overall Dimensions exceed the Normative” of 30.08.17, No. 671 made amendments to the Procedure for the implementation of dimensional and weight control and charging for the use of motor roads for the general use of vehicles and other self-propelled machinery and mechanisms which weight and/or dimensional parameters exceed the standard ones. In particular:
- the State Service of Ukraine for Transport Safety bodies will be monitored for the permissible weight and dimensions of vehicles;
- previous dimensional and weight control is cancelled. From now on, such control includes only documentary and/or precise control;
- dimensional and weight control of a vehicle must be carried out within not more than one hour (from the moment of arrival of the vehicle to the weight until the final registration of the materials in case of detection of violation);
- the order of actions is fixed in case of detecting the excess of the established dimensions and weights by means of automatic weighing points. In this case, vehicle dimensional and weight control will be carried out at the nearest fixed and/or mobile point of the weight and weight control;
- according to the results of the overall-weight control at the stationary or mobile station, the driver of the vehicle is issued a certificate on the implementation of dimensional and weight control, indicating the time and place of its implementation. In the case of presentation by the driver of the vehicle of an international certificate of weighing of dimensional and weight control should not be carried out in the part of weighing.
The State Fiscal Service of Ukraine in its letter “On Guidelines for Providing Information on Separate Issues in the Acts of the Documentary Inspections of the Beneficiaries of the Circular Tax Credit” of 02.11.16, No. 35277/7/99-99-14-02-02-17 made public for Providing Information on Separate Issues in the acts of documentary inspections of beneficiaries of the circular tax credit.
The controllers will analyze information about the contract, primary documents and accounting records to detect and fix in an act of unreal transaction.
In addition, representatives of the fiscal department will evaluate the illegality of reflection the data of primary documents in registers of accounts. Unreal transactions are conventionally divided into three types for this purpose:
- “commodity” - related to acquiring the asset (services) acquired by the beneficiary, the real source of which is unknown;
- “non-commodity” - the acquisition by the beneficiary of non-existent stocks (the asset is not actually formed) or the services not really provided with groundless attribution of their cost to expenditures;
- “advance payment” - transfer of funds as supposedly an advance for goods / services with the formation of receivables for a transaction that is obviously unrealistic (there are no objective circumstances for the possibility of real supply of goods/services in the future).
It should be noted that such recommendations are relevant to the checks of VAT payers for reporting periods until July 1, 17. Since this date, the unconditional basis for the formation of a tax credit is the registration of a tax invoice in the URTI (para. 201.10 of the Tax Code of Ukraine).
The Ministry of Finance of Ukraine in its letter “On Documentary Registration of Commercial Transactions” of 22.08.17, No. 35210-07/23-3364/2658 expressed its opinion regarding documentary registration of lease transactions. Thus, it is logical that the representatives of the department have noted that only one contract is not enough for confirming the lease transaction. In their words, the parties usually constitute an act of rendering services, which is the basis for calculations, the procedure of which determines the lease agreement.
In this case, if the terms of the lease agreement establish a separate primary document, which serves as a confirmation for calculations for the provision of services (lease of property), then the parties have the right to use it. The Ministry of Finance emphasizes: in particular, an invoice duly drawn up may be a sufficient basis for reflection in the accounts of the business transactions for the provision of services (lease of property) without preparation of an act of the services rendered. But only if it is paid, which is confirmed by the corresponding settlement documents.
The Ministry of Finance of Ukraine issued its order “On Approval of Amendments to the Procedure for Drafting the Results of Documentary Inspections to Compliance with the Legislation of Ukraine on the Issues of State Customs, Tax, Currency and Other Legislation by Taxpayers - Legal Entities and their Separate Divisions” of 21.07.17, No. 657, which updated the rules for drafting the results of documentary inspections to compliance with the legislation of Ukraine on issues of state customs, tax, currency and other legislation by taxpayers - legal entities and their separate units.
In particular, the list of information that representatives of the fiscal department should reflect in the act (certificate) is updated.
It is also cancelled the imperative norm that an act must be drafted in hard copy.
The Ministry of Finance of Ukraine by its Order “On Approval of the Notice Form on the conclusion of a forward or a futures contract” of 03.07.17, No. 621 approved the form of notification of the conclusion of a forward or a futures contract. It should be recalled that para. 39.2.1.3 of TCU obliges taxpayers to inform the SFSU body about the conclusion of such contracts.
The contract details (who are the buyer and seller) and the terms of the contract should be indicated in the notice, in particular:
- brief description of the commodity that is the underlying asset of a forward or a futures contract;
- commodity code according to UCC FEA;
- amount of basic asset;
- allowable deviation of the amount of the basic asset in the event of such conditions in the contract;
- code of the unit of measurement of the subject of the transaction in accordance with the Classifier of the system of designations of units of measurement and accounting DK 011-96, approved by order of the State Committee for Standardization, Metrology and Certification of Ukraine of 9 January 1997, No. 8;
- price (tariff) per unit of measurement of the subject of the transaction in the currency of the contract;
- currency code according to the Classifier of foreign currencies and banking metals, approved by the decision of the Board of the NBU dated 04.02.98, No. 34;
- conditions of delivery of goods in accordance with the rules of Incoterms;
- term of a contract.
The Ministry of Finance of Ukraine by its Order “On approval of the Amendments to the Regulation on business trips within Ukraine and overseas” of 28.07.17, No. 669 amended the Regulations on business trips, approved by the Ministry of Finance “On Approval of Regulation on business trips within Ukraine and overseas” of 13.03.98, No. 59.
From now on, an employee who has applied a payment card for making settlements in a non-cash form, will be reimbursed the fee for the transfer of funds by electronic means if there is a documentary proof of its payment.
Managers of a company can impose additional restrictions on the amounts for the payment of the cost of services for the implementation of online order and the purchase of electronic travel documents for vehicles.
It is also specified that expenses for business trips are reimbursed only if there are original documents certifying the cost of these expenditures, namely:
- transport tickets or accounts (baggage receipts), including electronic tickets in the presence of a boarding pass, if it is mandatory for the appropriate type of transport, and settlement documents for their purchase;
- accounts received from hotels (motels) or from other persons providing services for the accommodation and residence of the employee in a business trip, including reservation of places in places of residence;
- insurance policies, etc.
The reason for the reimbursement of the cost of the purchase of the ticket is en electronic boarding pass printed on a paper carrier, obtained in the case of online registration for the flight. And if it is lost, then with the permission of the manager (or the person with whom the trip was agreed), the cost of purchasing an electronic ticket may be reimbursed, provided the original of the air carrier certificate is provided, which certifies the status of the order and the status of the ticket purchased for the individual passenger, the fact of using the ticket completely on a certain route.
In case of purchase via the Internet of electronic tickets for bus passenger transportation, the basis for the reimbursement of expenses for the purchase of an electronic ticket will be travel document printed on a paper carrier.
The National Bank of Ukraine by its Resolution “On the Publishing of Individual Information on the Activities of Banks of Ukraine” of 31.08.17, No. 85 confirmed that starting from 01.09.17 it would publish monthly on its website information on individual indicators of banks activity in the section “Statistics”, namely:
- turnover balance for the reporting month - to the 30th day of the month following the reporting period, for December - to February 7 of the next year;
- turnover balance taking into account the corrective postings for the reporting year - to April 30, the year following the reporting one;
- structure of loans granted to individuals and business entities by classes (in accordance with the Regulation on the determination by banks of Ukraine of the amount of credit risk under active banking transactions) for the reporting month - to the 30th day of the month following the reporting period, for December - to February 7 of the following year;
- distribution of loans to economic entities by type of economic activity (annually) - to February 7, the year following the reporting period.
This innovation will allow clients and investors to more fully assess the financial position of individual financial institutions, make informed decisions about their cooperation, in particular regarding the placement of deposits. Disclosure of information will also ensure greater transparency of the activities of individual banks and the banking sector as a whole.
The Ministry of Economic Development and Trade of Ukraine by its Order “On he Establishment of Metrological Requirements for Packaged Goods” of 05.07.17, No. 969 approved the metrological requirements for packaged goods that do not have a sign of compliance with the Technical Regulations.
The establishment of requirements is related to the entry into force of the CMU Resolution “On Amendments to the Technical Regulation for certain goods packaged by weight and volume in the finished package” of 18.01.17, No. 23, which allows manufacturers to voluntarily affix the conformity mark on its products (of course, if it is not subject to compulsory certification).
Consequently, the requirements will help to regulate permissible levels of deviation when packing products without certificates in the finished package or bottle. That is, the manufacturer, when packing the product, must ensure that its actual quantity (weight) corresponds to the maximum quantity (weight) indicated on the bottle or packaging.
