The Cabinet of Ministers of Ukraine specified the terms of acceptance and meeting the requisitions for excise marks by the Resolution of 10.01.2014, № 499.
So, henceforth this set of documents should be submitted to the local agency of SFSU monthly not later than 10th day of the month by the companies, which are the producers of the alcoholic beverages and tobacco products (hereinafter – buyers of marks):
- previous requisition-account for needs for marks by their types;
- payment documents for transfer of marks payments stamped date by the bank as executed;
- report on usage of marks, purchased in the previous month.
Such requisition will be met in 2 months. In addition, till the 20th day of the month, when the requisition-account is submitted, the buyers of marks can adjust the number and types of the marks upwards not more than 40% by means of the submission of additional previous requisition-account.
The unused and free of damage marks are accepted by the SFSU. The buyer of marks should apply for return of payment of excise tax or offsetting it on account of future payments. Duly completed unused (free of damage) marks are to be returned to the SFSU agency with the marks registry. The taxmen take formal note of acceptance of returned marks. Returned unused marks could be reissued by the SFSU agency upon the application of a buyer by whom they are returned. At that, the payment for the marks is not charged.
The State Fiscal Service of Ukraine withdrew the joint with the Pension Fund of Ukraine letter of 22.07.2014, № 127/7 / 99-99-17-03-01-17; 19426/05-10, where the nuances of reflecting of the average wage of mobilized workers in the UST report were explained.
The state financial control notes that there hasn’t been any procedure for the reimbursement of compensatory payments refund from the budget within the average wages of mobilized workers until today. Thus, the unified social tax should be accrued, impounded and reflected in the UST report on a common basis from the average wage of the worker called to defend the Homeland.
At the same time, the service representatives assured that there won’t be any penalties for the additional charges of the UST while reassessment of the average wage of mobilized workers. As of the employers, they should take care of existence of military ID copies in due form and the certificates of conscription of the liable for military service, issued by the military commissariat.
The State Fiscal Service of Ukraine in its letter of 25.09.2014, № 3933/6/ 99-99-17-03-03-15 reminded that the interest incomes on the current accounts are not included in the taxable income of the payer. The payments of wages, study grants, pensions, social assistance and other welfare payments provided for by the law are carried out on these current accounts. The attributes of such accounts are determined by the National Bank of Ukraine.
The Bank opens a separate current account or uses previously opened account for these purposes to the individual for the crediting of specified payments.
In order to open an separate account the client should state that the account is being opened for crediting of wages, study grants, pensions, social assistance and other welfare payments provided for by law in the application for opening the current account in the line “Additional information”. Such information is defined in the additional agreement to the bank account contract for the operating current account.
The agency experts summarized: the interest incomes accrued on the wages, study grants, pensions, social assistance and other welfare payments should not be the subject to the personal income tax if the separate account is opened for the individual.
However, if the individual receives any other incomes on such account, the accrued interests on such bank account should be included in the total taxable income and be the subject to the personal income tax in the procedure for interests taxation provided for by the Tax Code Of Ukraine.
Let us recall, the National Bank has already banned to use the payroll cards for crediting the other payments.
The State Fiscal Service of Ukraine in its letter of 12.09.2014, № 4352/7/99-99-10-02-02-17 generalized the jurisprudence of tax inspection appealing, in particular, on appeal of referrals to the audit and audit acts.
Let’s consider the most important points:
1) the auditing order could be appealed to Court on the basis of failure to comply with the requirements of Chapter 8 of the Tax Code of Ukraine by the taxmen on the grounds and auditing provisions as well as the admission procedure of the officials to the audit conducting;
2) appeal of decisions regarding the appointment and/or auditing provisions (including the auditing orders) could be allowed only if the regulatory authorities haven’t been admitted to the auditing by the time of adjudication. The taxpayers’ rights could be broken only by the consequence of audit but not the auditing after the their arrangements;
3) the issue on the legality of reference and/or the arrangement of the remote audit, irrespective of whether such audit was held during the legal proceedings, could be judicable.
The Ministry of Infrastructure of Ukraine in its letter of 28.05.2014, № 5615/25/10-14 reported: if the buyer carries the goods with his/her own motor vehicle and the ownership right of the goods has already passed to him/her under the contract, the driver should have the following documents:
- invoice or other document confirming the ownership right of cargo;
- motor vehicle driving license of relevant category;
- registration document of the motor vehicle or any other document certified in accordance with the specified procedure confirming the operating, use or disposal of the vehicle;
- Current Warrant of Fitness;
- policy (certificate) of compulsory liability insurance for land motor vehicles owners.
As you can see, the CMR note is not included in this list. So, if the buyer takes the goods from the supplier independently the CMR note is not required.
The National Bank of Ukraine softened the requirements for the certain foreign exchange transactions by the Resolution of 03.10.2014, № 626.
Now the payments prohibition in foreign currency under import contracts, import of goods is issued under these contracts on the basis of Entry Summary declaration, 180 days should have passed of the preparation moment of this declaration, does not apply to the agricultural producers as well as to the transactions with participation of foreign export credit agencies and transactions with letter of credits.
At the same time, the tourism, transport and communication services, the maintenance costs for transport means making journeys outside the territory of Ukraine and other specific services can be paid in foreign currency for the non-residents. In addition, the currency transfers of charitable assistance by charitable institutions to pay for the treatment of the individuals are allowed.
The National Bank of Ukraine by its letter of 01.10.2014, № 25-110/55 892 banned to use the payroll cards for crediting the other payments.
Such innovations are related to the amendments on the personal income tax, interest incomes on the current accounts. Those amendments entered into force since August 2. The incomes in wages, study grants, pensions and other welfare payments are the exceptions.
The bank is required to separate funds, the interest incomes from which are included in the calculation of total taxable income of the taxpayer, from the non-taxable incomes.
The National Bank experts emphasized that the bank opens a separate current account or uses previously opened account (separate account) for these purposes to the individual for the crediting of specified payments.
If the client has a current account in the bank, and the crediting of wages, study grants, pensions, social assistance and other welfare payments are carried out on this account, it is not required to open a separate account for such revenues. The Bank just has to make an additional agreement with the client to the bank account contract, where the restrictions on the crediting funds are provided for.
The following could be credited on the separate account:
- funds, previously transferred by mistake (over) from the separate account;
- funds for the returned goods or for the not received services, the payment for which was made from this separate account via electronic means of payment.
If the client wishes to use other banking services, including getting overdraft credit, charging other revenues, so the client can open another current account for these purposes.
