The Cabinet of Ministers of Ukraine approved in a new version by its Resolution of 26.06.2015, № 439 the Procedure for calculating the average wage (income, financial support) to calculate the payments under compulsory state social insurance, approved by Resolution of 26.09.2001, № 1266 (hereinafter – the Procedure № 1266).
The amendments came into effect from 04.07.2015. Thus, for today the calculation period for the calculation of the average wage for insured events that occur from 04.07.2015 is 12 calendar months (it was - 6). In addition, now the periods of unpaid vacations (without reference to the legal grounds for providing such vacations) are related to non-worked time for a valid reason.
The calendar days (but non-working days like it used to be) of temporary disability, maternity leave and other insured events (para. 2 of the Procedure № 1266) are the subjects to payment. Average daily wage is applied to all insurance payments, including if the employee works part-time and when recording of working time is in hours.
The amount of maternity and sickness benefits and the payment of the first five days of temporary disability at the expense of employer are to be calculated by multiplying the average daily wage for calendar day on percentage of payment depending on the length of pensionable service (when it is applied) and on the number of calendar days payable according to the documented temporary disability leave. The holidays and days off are not rejected when such a calculation.
At work on a part-time basis and at primary place of employment, the calculation period and the average wage are determined separately under each place of work. Total wage, from which the payments are calculated, under months of calculation period for the primary employment and the place (s) on a part-time basis cannot exceed the maximum value of accruing base of the Unified social contribution - as of today it is UAH 20706.
The wage (income, financial support) to calculate the average wage for payment of temporary disability days and maternity leave should be determined on the basis of information, the data from which are entered in Table 6 of Form № Д4, and for insurance events on unemployment and due to work accident and occupational health problem, the information is to be taken from the Register of insured individuals (paras.31, 32 of the Procedure № 1226).
The first 5 days of temporary disability are paid in the same manner and in the same size as the other days of temporary disability.
The Cabinet of Ministers of Ukraine deleted the Republic of Austria from the list of countries, transactions with which are became the subject of controllability under paras.39.2.1.2 of the Tax Code of Ukraine (hereinafter - TCU) (see the TCU Resolution “On Amendments in annex to the Resolution of the Cabinet of Ministers of Ukraine dated 14 May 2015, № 449” of 01.07.15, № 677-р (comes into force from 01.08.15).
The Government approved this decision based on note verbale received from Diplomatic representation of the Austrian Republic in Ukraine dated 18.06.15 with comments about discrepancy of the law of the country on corporate tax rates in Austria, the disclosure of ownership structure of legal entities (paras. 39.2.1.2 of the TCU ). It should be reminded that in May of this year the Government approved a list of countries (territories), the transactions with residents of which are controlled for the purposes of transfer pricing. Then the Austrian Republic was added to the list.
The State Fiscal Service of Ukraine in its letter of 22.04.15, № 1842/99-99-17-04-02-18 “On Payment for Land by individual-entrepreneur, which has temporary structure” explained: if the entrepreneur has a passport of pegging to temporary structures (kiosks, tents, etc.), he/she should also has land title document:
- certificate of title or usage of land plot; or
- rent contract.
Payment for the land is calculated according to these documents.
The basis for land tax assessment is the data of State Land Cadastre. They are a set of data and documents about the location and the legal regime of land plots, their evaluation, land classification, quantitative and qualitative characteristics, the distribution among land owners and land users (paras. 4.1.42, para.286.1 of the Tax Code of Ukraine).
The passport of pegging is grounds for placement of temporary structure. The customer should apply to the Authority for Urban Planning and Architecture to register it. In this case he/she is required to provide the layout plan of temporary structure indicating land plot area under the land use documents.
Therefore an entrepreneur should obtain documents on land use before the completing the passport of pegging. Introduction in the passport of data on land plot size without these documents leads to the cancellation of the passport.
The Ministry of Justice of Ukraine in its letter “On provision of information from the State Register of Rights to Immovable Property” of 01.07.15, № 19.2/46 explained that apartment building co-owners could receive the summary of information from the State Register of Rights to Immovable Property.
They are entitled to receive such information on the grounds of enforcement of rights and performance of duties of Condominiums on its maintenance and management.
In this information should be noted data of item of immovable property, except personal data of entities of property rights to immovable property (details of the document of identity, the registration number of the taxpayer registration card).
It should be reminded that earlier the cost of obtaining of this information was UAH 170.
The National Bank of Ukraine noted that different kinds of freelancers (programmers, copywriters, translators, designers, photographers, illustrators, etc.), which provide their services to non-residents via Internet and receive fees in foreign currency, for the purposes of exchange controls are not required to submit to the bank contracts with such non-residents, signed by both parties, their translation, Completion Certificates signed by parties, etc. (see the NBU letter “On monitoring of transactions of residents providing export of services to non-residents via Internet” of 07.07.15, № 22-01012/46746).
According to the explanation of NBU, to legalize the foreign exchange earnings the Executive just should have public offering on agreement (offer), and also render an invoice to the customer, put his/her signature on it and stamp (if available). This document is for the purposes of exchange control and is considered to be the document. The customer also confirms the fact of services performance by his/her payment, which replaces the act of provided services. Moreover the bank requires an invoice translation at its sole discretion.
The National Bank of Ukraine clarified the procedure for conducting of currency transactions by legal entities that had tax debt, which arose as a result of changes this year of the procedure (algorithm) of entrance of advances on income tax during the payment of dividends on account of payment of monthly advances (see Resolution of NBU “On Amendments to certain normative and legal acts of the National bank of Ukraine” of 03.07.15, № 427).
The mentioned above customers, instead of the Tax Clearance Certificate from the national tax inspectorate, may provide to the bank the relevant letter from tax agency on the availability of customer debt, which arose precisely because of this situation. The period between the date of information submission to the bank and the date of issuance of this letter should not exceed 10 calendar days.
