The President of Ukraine signed the Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning the taxation of certain non-profit organizations” of 18.03.15, № 263-VIII (comes into force from the day following the day of its publication), which restored the non-profit status of condominiums, associations of owners of residential buildings and housing cooperatives. These organizations are not required to pay the income tax.
In addition, it is legislated that the non-profit organizations are not required to be reregistered in the Register of non-profit organizations and institutions.
The State Fiscal Service of Ukraine in its letter “The problematic issues of the tax compromise, which received from the regional authorities of the SFS” of 23.02.15, № 5996/7/99-99-20-07-03-177 explained the problematic aspects of the tax compromise. As follows:
1) the adjusted calculation in accordance with the procedure of the tax compromise could be submitted for the tax periods in respect of which 1095 days have not passed from the day following the day of tax return submission for such period.
Besides, the compliance with the requirements of limitation period should be clarified at the time of submission of the adjusted calculation to achieve the tax compromise;
2) the tax compromise could not be applied in cases which are under the cassation appeal procedure, if the appellate decision has been made in favour of the controlling authority.
This is substantiated by the fact that the appellate court decision comes into force from the date of the its proclamation (in the case of written proceedings – after five days after sending of their copies to the persons, who are involved in the case);
3) the head of controlling authority should decide on the application of the tax compromise during the period from the fourth business day after submission of the statement on the compromise application to the tenth day by the payer;
4) the companies, which are in the process of liquidation, are also entitled to apply the tax compromise.
The State Fiscal Service of Ukraine in its letter “On the real property tax, different from the plots of land [on the submission of statement on form № 20-OPP]” of 17.03.15, № 5616/6/66-99-17-04-01-15 explained: if the company’s property is the subject to the real property tax, different from the plots of land, then it should be registered in the tax agency at the location of the property and should submit the statement within 10 business days after its registration on Form № 20-OPP.
The date of such registration is considered to be the completion of the state registration procedure of ownership of the property, i.e. obtaining the appropriate extract.
In turn, it is not required to re-submit the statement on Form № 20-OPP regarding the real properties, which are recorded in the controlling authorities.
The State Fiscal Service of Ukraine in its letter “On the tax revaluation of fixed assets as of 31.12.2014” of 02.03.15, № 4307/6/99-99-19-02-02-15 reported that from 01.01.15 the fixed assets and intangible assets should be depreciated based on their book value, which was formed as of 31.12.14.
At the same time, under the tax rules before 01.01.15 the payer was entitled to annual indexation of fixed assets and the amount of accumulated depreciation on them on the indexing coefficient (determined from the rate of inflation).
So, in order of further accrual of depreciation, it is possible to take the book value of fixed assets increased at the expense of the conducted indexation as of 31.12.14.
The State Fiscal Service of Ukraine in its explanation “On taxation of Compensation Payments” of 02.04.15 reported: the amount of average wages to mobilized employees, compensated to the employer from the state budget were not included in the taxable income of such employees.
Therefore, the income tax, the war tax and unified social contribution are not withheld from the mentioned compensation payments. Because the compensation payment procedure to the companies, institutions, organizations within the average wage of employees, called up for the military service during the mobilization for the special period, approved by the Cabinet of Ministers of 04.03.15, № 105, entered into force on 17.03.15, the exemption from taxation of compensation payments from the budget within the average wage of mobilized employees is applied starting from March.
The State Fiscal Service of Ukraine in its letter “On the taxation of reequipment of cargo transport vehicle into the passenger car” of 24.02.15, № 4478/5/99-99-21-05-16 noted that the date of occurrence of the tax liability was the date of issuing of the Document of Compliance with the requirements of road safety of the reequipped car.
The car owner pays the excise tax not later than the date of submission of the documents for registration (re-registration) of the car to the internal affairs bodies of Ukraine (where the receipt or payment order on the tax payment should be presented).
The Declaration of excise tax should be submitted every month not later than the 20th day of the following month to the controlling authority at the place of registration.
The tax is calculated at the rates specified in paragraphs 215.3.5.1 of the Tax Code of Ukraine. The excise tax should not be paid if the Document of Compliance with the requirements of road safety of the reequipped car is received before 01.01.15.
The State Fiscal Service of Ukraine in its letter dated 07.04.2015, № 12082/7/99-99-19-03-02-17 explained the rules for the determination of base for the accrual of VAT liabilities when delivering the own products.
Thus, according to p. 188.1 of the Tax Code of Ukraine (hereinafter - TCU) the base for the taxation of supplies of goods / services is determined on the basis of their agreed cost (in the case of controlled transactions - not lower the usual price determined in accordance with Article 39 of the TCU) taking into account the national taxes and duties (except the duty on obligatory state pension insurance, which is chargeable on the cost of services of cellular mobile communications, value added tax and the excise tax on ethyl alcohol used by the manufacturers - business entities for production of medications, including blood components and made medicinal products from them (except medicinal products in the form of balsams and elixirs).
In this case, the base for the taxation of supplies of goods / services fixed asset purchase price of the goods / services, the base for the taxation of supplies of independently manufactured goods / services could not be lower than their production cost, and the taxation base for the noncurrent assets supply could not be lower than the book (residual) value according to the accounting, established at the beginning of the reporting (tax) period during which such operations are carried out (in case of the absence of accounting of noncurrent assets - based on the regular price).
The tax authorities indicated in their letter that the taxation base for the VAT of the taxation of supplies of independently manufactured goods / services could not be lower than their production cost determined in accordance with NAS 16.
According to p. 11 of NAS 16 “Expenses”, approved by the Ministry of Finance of Ukraine of 31 December 1999, № 318 (hereinafter – IAS 16), the production cost of goods (works, services) include:
- direct material expenses;
- direct labour payment expenses;
- other direct expenses;
- variable general production expenses and permanent distributed general production expenses
