The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Laws of Ukraine regarding the elimination of administrative barriers to the export of services” of 03.11.16, № 1724-VIII having made amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 19.07.99, № 996-XIV on the requirements to the primary documents.
Thus, the law does not already mention that the primary documents confirm and record the performance of the economic transaction. The norm that they should contain information about it remained unchanged.
In addition, there were removed the requirement that the original documents should be in the implementation of economic operation or immediately after its completion.
According to the amendments, it is not necessary to indicate the place of their preparation.
The Cabinet of Ministers of Ukraine (hereinafter − CMU) by its Resolution “On Amendments to the procedures approved by the Cabinet of Ministers of Ukraine dated March 20, 2013 № 198 and on April 15, 2013 № 347” of 30.11.16, № 879 determined that employers, who gave employment to jobless participant of the antiterrorist operation (hereinafter − ATO) not less than for two years, would receive compensation of the unified contribution for one year.
In addition, representatives of the government determined that the ATO participants in order to obtain the unemployed status should submit the following additional documents to the employment centre:
- a veteran identification card;
- a copy of the certificate of the direct participation of a person in ATO, providing its implementation and protection of the independence, sovereignty and territorial integrity of Ukraine.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure of introduction of digital signature on contactless electronic media, which is in the passport of citizen of Ukraine, and the provision of services of electronic digital signature using the passport of citizen of Ukraine with the implanted contactless electronic media” of 30.11.16, № 869 established the procedure for introducing of means of electronic digital signature (hereinafter − EDS) on contactless electronic media, which to be contained in the passport of citizen of Ukraine. It is also approved the procedure for the provision of services of EDS using of the passport of citizen of Ukraine with the implanted contactless electronic media. These services will be provideв by the accredited center certification of keys of the Ministry of Internal Affairs of Ukraine.
Thus, this resolution actually established a regulatory basis for the possibility of using electronic signature services with ID-passport, as well as established the procedure and technical details of the process.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to paragraph 5 of the resolution of the Cabinet of Ministers of Ukraine dated November 7, 2007 № 1294” of November 30, 2016 № 883 established additional payment of servicemen of the Special Operation Forces of the Armed Forces of Ukraine (hereinafter − AFU) in the amount up to 100% of the subsistence minimum for able-bodied persons. It will be included in the monthly additional kinds of cash security of military personnel. The corresponding norm complemented para.5 of the Resolution of the Cabinet of Ministers “On regulation of the structure and conditions of cash security for military personnel, persons of ordinary and commanding structures and some other persons” of 07.11.07, № 1294.
The introduction of additional payment is due to the increased risk for life and the characteristics of the performance of combat (special) tasks typical of this subdivision of AFU.
The State Fiscal Service of Ukraine in its letter “On the payment of the advance contribution in the amount of 2/9 of the income tax with the monetary means, if it is taken into account the overpayment of the tax in the integrated card of he taxpayer” of 30.11.16, № 25825/6/99-95-42-01-15 reported that a one-time advance payment of 2/9 of income tax, accrued in the declaration for first three quarters of 2016, should be transferred by the companies to the budget accounts in the budget classification codes provided for accounting of the company income tax.
Therefore, the taxpayer is entitled to include the overpayment of income tax in payment of advance payment up to this amount. Such overpaid liabilities for income tax should be credited in payment of advance payment in the automatic mode (without application of the payer).
The State Fiscal Service of Ukraine by its letter “On the expenses of the company for free meals of its employees under the terms of “buffet” of 23.11.2016, № 25307/6/99-99-13-02-03-15 explained the rules of taxation of free meals for employees, organized under the principle “buffet” by the personal income tax and value added tax (hereinafter − VAT).
If it is impossible to determine the amount of food consumed by each individual, that is, the income received in the form of additional benefits can not be personified, therefore, the cost of such food is not the subject to taxation on income tax.
As for the VAT, the company’s transactions on the free feeding of its employees under the terms of “buffet” are called as the delivery by the tax authorities and explained:
- if the free meals costs are included in the cost of goods/services, transactions for delivery of which are the subject to VAT and related to the receipt of income by the company, these products are considered to be used in economic activities, and conditional VAT should not be accrued at them according to para. 198.5 of the Tax Code of Ukraine (hereinafter – TCU);
- if the costs of the provision of food services are not included in the price of goods/services, these products/services are recognized as such that are available free of charge within the business activity. The VAT is accrued once at them on the basis of the framework, and the compensation VAT should not be accrued.
The State Fiscal Service of Ukraine by its letter “On the taxation of income from the provision of real estate for rent” of 22.11.16, № 12467/Т/99-99-13-02-03-14 reminded: if the income was accrued, but was not paid, so the income tax should be transferred to the budget within the deadlines established for the month the tax period (paras.168.1.5 of TCU). The income tax should be paid from accrued and unpaid rent payment within 30 calendar days after the end of the month of accrual.
In the case of agricultural land lease, land share, the subject to taxation is determined from the amount of rent specified in the contract, but it could not be less than the minimum amount of lease payment, established by the legislation.
The Ministry of Justice of Ukraine in its letter “On the certain issues relating to the application of the Law of Ukraine “On the condemnation of the Communist and National Socialist (Nazi) totalitarian regimes in Ukraine and the prohibition of their symbolism propaganda” of 08.11.16, № 38779/31702-0-33-16/8 explains: in the event of a change of identification of the subject data, it is necessary to amend the records of the State Register of real rights on real estate at the request of the owner or other legal owner.
Identification data for legal entities (resident and non-resident) is its name and tax number. So, if a legal entity name changed due to decommunization – the appropriate changes should be reflected in the State Register of real rights on immovable property.
The Ministry of Social Policy of Ukraine in its letter “On the sending of employees on professional development” of 29.06.16, № 813/13/84-16 reminds basic rules of registration of training of employees.
Thus, the basis for the employee sending to training courses is the order of the head. The period such education should be reflected in the attendance records of working time with a mark “Ин” − other time not worked as provided by the law.
The information about the passage of professional development should be make in the employment book when dismissal of the employee for the last two years before dismissal (para. 4.1 of Regulations on procedure for introduction of employment books of workers, approved by order of the Ministry of Labor of Ukraine, the Ministry of Justice of Ukraine, the Ministry of Social Protection of the population of Ukraine of 29.07.93, № 58).
During the education period, the average earnings are to be accrued to the employee. In addition, the travel and per diem allowance on the way should be compensated (Art. 122 of the Labor Code of Ukraine, para.1 of the Resolution of Cabinet of Ministers “On guarantees and compensations for employees sent to professional development, training, retraining, training other professions work-based” of 28.06.97, № 695).
The employer should not provide other days of rest for training days at the weekend.
The Supreme Economic Court of Ukraine passed the Resolution “On the error in the payment order to the payment of the court fee” of 09.11.16, in the case № 910/10286/16, mentioned: if the EDRPOU (the Unified State Register of Businesses and Organizations of Ukraine) code of the defendant or the claimant name in the case was indicated incorrectly in the payment order for the payment of the court fee in the purpose of payment − the court should not immediately return such appeal.
The absence of information in the payment about what kind of a statement exactly (claim, action) to be paid by the court fee is not the basis for returning the statement of claim (complaint), because the court independently verifies the payment an appropriate amount of court fee by the plaintiff (the applicant, the appellant).
If the court has any doubts regarding the receipt and transfer of the amounts of court fee to the State Budget of Ukraine, it can and should demand from the person who filed the appeal, a confirmation of the territorial body of the State Treasury of Ukraine.
