The President of Ukraine signed the Law of Ukraine “On Amendments to the Tax Code of Ukraine and certain Laws of Ukraine on Promotion of the Establishment and Activities of Family Farming Companies”.
This legal act is aimed at obtaining the official status of the rural population, which operate on their own land. The legal act will allow legally sell their products and receive social protection and the right to a pension.
The document amends the Tax Code of Ukraine and the laws of Ukraine “On Farming Companies”, “On State Support to Agriculture in Ukraine”, “On the Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance”, “On the State Registration of Legal Entities, Individuals - entrepreneurs and community groups”.
The amendments envisage assigning to the payers of the unified tax of the fourth group of individuals - entrepreneurs who organized the farm, provided that the set of certain criteria and identification of the peculiarities of their state registration/cancellation of registration, tax accounting and reporting, the payment of the unified tax, etc. are met. There is also the establishment of state assistance for the payment of the unified contribution to the mandatory state social insurance (from 10% to 90% of the minimum insurance premium) for each member of the farm for 10 years at the expense of the state budget of Ukraine through the mechanism of payment for the benefit of insured persons - members of the family farm of the unified contribution to the compulsory state social insurance.
The document also provides for the clarification of the statements on the establishment and operation of the family farming company without obtaining the status of a legal person.
The implementation of the Law will create conditions for the establishment of family farming companies and the privatization of entrepreneurship in the agrarian sector, which will positively affect the growth of revenues to local budgets from taxes and the creation of new jobs in the countryside.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On VAT Taxation” of 01.08.2018, No. 3354/6/99-99-15-03-02-15/ ІПК considered the need for adjusting the tax credit specified in the transaction for receiving services from a non-resident in the customs territory of Ukraine in case of cancellation of bad debts for such received and non-paid services.
The date of the occurrence of tax liabilities for the provision of services by non-residents, the place of which is the customs territory of Ukraine, is the date of writing off funds from the bank account of the taxpayer for payment of services or the date of execution of a document certifying the fact of the non-resident’s supply of services, depending on which from events occurred earlier (para. 187.8 of TCU).
At the same time, the date of occurrence of the right of the taxpayer to assign the amount of tax to the tax credit for transactions for the supply of services by a non-resident in the customs territory of Ukraine is the date of making the tax invoice for such transactions, provided that such a tax invoice is registered in the Unified Register of Tax Invoices (para. 198.2 of TCU).
Consequently, a tax credit, formed on the basis of a tax invoice registered in the URTI, drawn up by the taxpayer for the transaction for receiving services from a non-resident, is not subject to adjustment in deciding to cancel bad debts owed for such received and non-paid services. The tax liabilities accrued by a taxpayer when receiving services from a non-resident and included in the VAT tax declaration for the relevant reporting period, and the write-off of bad debts for such received and non-paid services are also not subject to adjustment.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the registration of the use of the accounting book of settlement transactions and the execution of a cash receipt note” of 02.08.2018, No. 3393/6/99-99-14-05-01-15/ІПК considered a number of issues, which related to the posting of cash in the course of passenger transportation.
On the cash recognition
Thus, cash registers and adjustment calculation do not apply when selling tickets with a printed series, number, nominal value on the road transport. In this case, Typical forms of tickets for passenger transportation and baggage transportation on public routes were approved by the order of the Ministry of Transport and Communications of Ukraine of 25.05.2006, No. 503.
In order to keep accounts for cash flow when providing passenger transport services by road on urban routes, an entity may use the accounting book of settlement transactions on a separate economic unit (bus, route taxi, etc.), which is filled in on the basis of settlement documents (tickets).
Acceptance of cash from the driver (bus, route taxi, etc.), is made by the cashier with a cash receipt for the total amount according to the entry in the accounting book of settlement transactions.
About registration of traffic tickets form
Since, at the moment, the special forms of books and the corresponding order of their filling are not set up for business entities engaged in the carriage of passengers and luggage in motor vehicles, then before the introduction of a new form for documenting the registration of tickets for travel by road and cash received from the carriage of passengers and luggage to business entities, the SFSU considers it possible to use the form of the accounting book of settlement transactions on the economic unit, carrying out in it records in a convenient way for the business entity, complying the legislative requirements.
Consequently, in order to keep accounting for the movement of cash in the provision of passenger transport services by road on urban routes, the business entity may use the accounting book of settlement transactions on a separate economic unit, which is to be filled in on the basis of settlement documents (tickets).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Cash Recognition” of 26.07.2018, No.3288/6/99-99-14-05-01-15/ІПК clarified that on June 1, 2018, after making Amendments to the Regulations on the conduct of cash transactions in the national currency in Ukraine, approved by the Resolution of the Board of the NBU dated 29.12.2017, No. 148, the cash book should not be used if the separate units of enterprises that carried out cash settlements using cash register (the accounting book of settlement transactions), accounting of cash in the full amount of its actual receipts should be carried out on the basis of settlement documents by creating and printing fiscal reporting checks and their affixing to the relevant pages of the accounting book of settlement transactions (data entry settlement receipts in the accounting book of settlement transactions).
At the same time, it is noted in the advice that if collection is carried out by the cash collection service of the bank from the stores that are subdivisions of the business entity, then such transactions are not reflected in the cash book of the parent company.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Inclusion in Expenses of Business Trips Expenses” of 30.07.2018, No. 3313/6/99-99-15-02-02-15/ІПК reports: if the company is not financed by the budget, daily allowances for a foreign business trip are not imposed with the PIT, if their amount does not exceed 80 euros for each calendar day of such a business trip. The Tax Code of Ukraine does not set a ceiling for the cost of living abroad in a business trip.
In addition, the TCU norms do not provide for adjustment of the financial result to taxation to the amount of business trip expenses for the taxation of the income tax.
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to the Procedure for Accounting for Taxpayers and Fees” of 27.06.2018, No. 589 amended the Procedure for Accounting for Taxpayers and Fees.
From now on, the notification on registration/de-registration of the taxpayer due to the change of location (residence) in the form No. 11- ОПП has been updated.
Form No. 11- ОПП is used to inform the taxpayer by the controlling authority about the change of location (residence) of the taxpayer, which is sent to the controlling authority at his/her place of residence (residence), at the new location (residence) of the taxpayer.
According to the form No.1- РПП marked “Information about the person responsible for keeping accounting and/or tax accounting”, the controlling authorities make the corresponding changes to the Unified Data Bank of legal entities or the Register of self-employed persons. The form No. 1- РПП was supplemented by corresponding position. When submitting an application in form No. 1- РПП with the indication “Information about the person responsible for accounting and/or tax accounting”, the data on the controlling authority, the EDRPOU code, the full name and the chief accountant of the permanent representative office of a non-resident in Ukraine are to be filled in.
According to the application form No. 1- OПП, or in the form No. 1- РПП marked “Changing the location associated with the change of administrative district, or inclusion/non-inclusion in the Register of payment purpose code”, or in the form No. 5- OПП marked “Change place of residence related to the change of administrative district” submitted by the taxpayer to the controlling authority at the new location, the procedure for the transfer of the taxpayer will be carried out.
Confirmation of the termination of independent professional activity is the information (extract) of the corresponding register, to which the information on state registration of such activity, on termination or suspension, or change of the organizational form of the corresponding activity from independent (individual) to another, is entered.
The Supreme Court of Ukraine by its Resolution dated 22.05.2008 in the case No. К/9901/27053/18|815/2405/16 supports the conclusions of the courts of the previous instances that the false indication of the budget classification code in the payment order for the payment of the tax is not a ground to consider that the taxpayer did not pay the tax on time. A similar view was expressed by the SCU in its resolutions dated 16.06.2015 in the case No. 21-377а15 and dated 02.12.2015 in the case No. 826/6059/13-a.
In all decisions of the SCU insists that in order to confirm the fact of non-payment of the agreed amount of monetary obligation it must be established that in the period stipulated by para. 57.1 of the TCU, the taxpayer has not acted to transfer the agreed amount of monetary obligation to the state budget. Making a mistake when transferring the agreed amount of a monetary obligation to the state budget in the period established by para. 57.1 of the TCU should be qualified as an act, albeit erroneous. Consequently, actions which do not contain signs of inactivity of the taxpayer in the payment of the agreed amount of the monetary obligation cannot be the basis for the application of financial sanctions provided for in para. 126.1 of the TCU. Since such amounts are credited to the treasury account, then the erroneous indication of the current account in the payment order when paying the amount of the tax liability is not a sufficient legal basis for the conclusion that the amount of the required monetary obligation has not been paid into the period of time defined by the TCU, and hence for application of penal sanctions on the basis of para. 126.1 of the TCU.
