The President of Ukraine signed the Law of Ukraine “On Access to Construction facilities, Transportation, Electricity for the Development of Telecommunication Networks” of 07.02.17, № 1834-VIII. This normative act considerably simplifies the process of providing the Internet access by providers.
The law defines uniform rules for access to the infrastructure of construction facilities, transport, electric power, cable sewerage of telecommunications, house distribution network for the placement of technical means of telecommunications.
The Law of Ukraine “On Access to Construction facilities, Transportation, Electricity for the Development of Telecommunication Networks” establishes:
- powers of state authorities, including the development and approval of methods for determining access fees for the relevant infrastructure, rules/procedures for access to the relevant infrastructure, requirements for the location of telecommunications equipment on the elements of the relevant infrastructure;
- types of payment that can be applied when providing access to the infrastructure;
- rights and obligations of legal entities and individuals owned by the infrastructure, including to ensure non-discriminatory access of customers in order to create equal conditions for the use of infrastructure elements.
Thus, infrastructure owners will not be able to unreasonably interfere with providers in laying telecommunications channels, lay down unreasonable requirements (for example, repair the porch, the roof of the house) or sky-high prices for access to infrastructure.
The law comes into force three months after the date of its publication.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Laws of Ukraine Relating to the Provision of Assistance to the Children of the deceased breadwinner” of 07.02.17, № 1836-VIII. Due to this normative act, in the event of the death of the breadwinner, his/her children will be able to receive state aid regardless of the length of insurance experience acquired by the deceased on the date of death, and regardless of the size of the family’s income. This allowance is granted in the absence of the right to receive a pension.
In addition, it is possible to receive both a disability allowance and survivor’s assistance for a disabled child.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure of certification, issuance and cancellation of certificates for seeds and/or planting material” of 21.02.17, № 97 approved, respectively, the certification procedure, the issuance and cancellation of certificates for seeds and planting material, and also the forms of certificates. The previously adopted temporary order became invalid.
The Government Resolution, in particular, determines the procedure for the bodies of the conformity assessment and the auditors of the certification (agronomists-inspectors) of the process of certification of seeds and planting material. In addition, the mechanism for the issuance and cancellation of certificates for seeds or planting stock is regulated.
The Cabinet of Ministers of Ukraine by its Resolution “On the approval of the basic rate of deduction of a part of the profit allocated for the payment of dividends based on the results of financial and economic activities in 2016 of economic companies in authorized capital of which there are corporate rights of the state” of 01.03.17, № 120 approved the base rate of deductions of a part of the profit for the payment of dividends for business entities in authorized capital of which there are corporate rights of the state, according to the results of activity in 2016. This basic standard is established in the amount of 50%.
It should be recalled that according to the results of financial and economic activity in 2015, economic companies with a state share should send 75% of profits to the state budget.
In case of non-payment of dividends by such enterprises in 01.07.17, there will be taken measures to their managers for termination of the contract.
The Cabinet of Ministers of Ukraine by the Resolution “On Approval of the Rules for Issuing Visas for Entry into Ukraine and Transit through its Territory” of 01.03.17, № 118 approved the rules for issuing visas for entry into Ukraine and transit through its territory. The new procedure, in particular, provides for:
- the possibility of online submission of visa application forms through the web page of the Ministry of Foreign Affairs of Ukraine;
- reduction of visa issuing time: urgent - up to five working days, usually − up to 10;
- reduction in the tariff rate for the issuing of all types of visas to USD 65;
- establishment of the unified rate for issuing visas at checkpoints through the state border in the amount of 150 of IITE (the individual income tax exemption);
- increasing the validity of the long-term visa D: under the new rules, it will be issued as a reusable visa for 90 days;
- invitation to enter Ukraine with a private or business purpose should no longer have to be registered in the State Migration Service of Ukraine. It will be sufficient to have a notarized invitation of an individual or a legal entity submission letter;
- a package of documents for issuing a visa can be submitted to a foreign diplomatic institution or an external service provider personally, through a legal representative or using postal means;
- it will be possible to conduct interviews with applicants using remote communication tools, allowing for the visual identification of the applicant.
The State Fiscal Service of Ukraine in its letter “On the Procedure for calculating of tax liabilities for VAT in the implementation of transactions to write off losses that occurred during the storage and transportation of agricultural products” of 06.02.17, № 2103/6/99-99-15-03-02-15 informed about the procedure for the imposition of value added tax (hereinafter − VAT) on the write-off of own-produced products.
Overtime cancellation of products is traditionally considered as its use outside of economic activities. Thus, according to paragraph 198.5 of the Tax Code of Ukraine (hereinafter − TCU), it is necessary to calculate the compensating VAT. However, in para.189.1 of the TCU, the tax base for transactions with any goods is defined as the cost of their acquisition.
The letter notes that the VAT should be calculated from the cost of production costs, the input tax for which was included in the tax credit.
The State Fiscal Service of Ukraine in its letter “On the payment of the unified contribution to the compulsory state social insurance from income in the form of remuneration under a civil law contract that does not exceed the minimum wage” of 03.03.17, № 4496/6/99-95-42-02-15 reports: if the person performs work (provides services) to his/her own employer, who also works under an employment contract, then the minimum payment rule for calculating the unified contribution is applied considering the total amount of accrued income, assessed by the contribution, including remuneration under a civil law contract (hereinafter − CLC-remuneration). That is, it is added the contribution for the amount of the difference between the minimum wage and such total income of an individual per month.
If it is about the CLC-payment from an outside company (which is not an employer at the same time), then the minimum wage rule is not applied: the contribution is to be charged only on the actual amount of remuneration.
The Ministry of Economic Development and Trade of Ukraine by its order “On Amending the Order of the Ministry of Economic Development and Trade of Ukraine dated March 22, 2016, № 490” of 17.01.17, № 45 determined that during the loading of the procurement contract or the framework agreement into the electronic system, the line fields with the number, date of signing and the period of validity of the contract or framework agreement must be filled in.
In addition, the forms of documents in the field of public procurement were changed. For example, in the form of an announcement of open tenders, it will be additionally fixed the amount of budget assignment by estimate or the expected cost of parts of the subject of purchase (lots) (if any) and other criteria that will be used in evaluating bids, as well as their specific gravity (if available ).
The Ministry of Social Policy of Ukraine in its letter “On the Calculation of the Average Wage for the leave days” of 06.02.17, № 272/0/101-17/282 notes that in the case of calculating the average salary before the closing of the payrolls, it is necessary to recalculate certain amounts after accrual of all payments to the employee for the last month of the accounting period.
If there are no real-time data for the calculation of earnings per piece workers for last month of the accounting period, this month may be replaced by another month immediately preceding the accounting period (Art. 9 para. 2 of the Procedure for the calculation of the average wage, approved by the Cabinet of Ministers of Ukraine dated 08.02.95, № 100).
