The Cabinet of Ministers of Ukraine (hereinafter − CMU) adopted the Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated June 4, 1998, № 802 and invalidating certain Resolutions of the Cabinet of Ministers of Ukraine” of 25.01.17, № 41, having stated in a new version the Regulations of trade in precious metals (except bank metals) and precious stones, precious stones of organogenic origin and semi-precious stones in raw and processed form, and products made from them, belonging to business entities in the ownership, approved by the Resolution of the CMU of 04.06.98, № 802.
The amendments are aimed to simplify the Implementing Rules of certain transactions in trade of jewellery and household articles made of precious metals and precious stones. In addition, articles labelling conditions were amended.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the procedure for access to the State Register of rights to immovable property” of 25.01.17, № 45 expanded the range of subjects that could have direct access to the State Register of Immovable Property Right (hereinafter − Register). In particular, private performers and the Public Council of virtue have the right.
Such subjects should conclude the relevant contract with the technical administrator of the Register for this purpose.
It should be recalled that the Public Council of virtue to be formed for assistance of the High Qualification Commission of Judges of Ukraine to establish compliance of a judge (candidate for the post of judge) with the criteria of professional ethics and virtues for qualification assessment purposes.
The State Fiscal Service of Ukraine in its letter “On the Procedure for the application of paragraph 198.5 of TCU” of 23.05.16, № 11168/6/99-99-15-03-02-15 explained when the payer of value added tax (hereinafter − VAT) should accrue compensating tax under the rules of para. 198.5 of TCU concerning the goods/services purchased after 01.07.15. Therefore, if such purchases are intended for discharged or non-target transactions, so it is necessary to level the tax credit on such transactions in the reporting (tax) period, when the supplier prepared and registered corresponding tax invoice in URTI. That is, conditional VAT is accrued not earlier than the payer obtained the right to a tax credit.
If the VAT payer decides to postpone the tax credit (within 365-day period), he/she is still obliged to accrue VAT on purchases based on para. 198.5 of TCU during the period of preparation and registration of tax invoice by the supplier.
The State Fiscal Service of Ukraine in its letter “On the violation of the terms of enrolment of taxes and duties to the budgets” of 24.01.17, № 1575/7/99-99-12-03 emphasized: despite the reason of non-payment of tax liabilities, in particular in the case of violations by the bank of terms of performance or failure of customer orders to transfer funds, the payer should not be exempt from the obligation to pay the principal amount of tax liability or tax debt. The tax authority, respectively, from the collection of the tax debt and/or transfer of payments made through the offices of other banks, should credit the funds deposited by the payer to repay the tax debt, defined by the taxpayer, according to the order of its occurrence, regardless of the direction of payment.
Thus, in a situation when there is sufficient availability of funds in a bank account opened at a financial institution, where it is introduced a temporary administration and the movement on the current accounts is suspended for an indefinite period, the company can not use them to pay taxes and fees, the payer is required to provide to the supervisory authority the confirming documents that mentioned circumstances regarding non-transfer of taxes and fees in the budget arose due to the fault of the bank. These documents, particularly, but not exclusively, can be letters of appeal to the bank authority with a request to transfer the taxes, payment orders prepared in hard copy, etc.
Tax payer’s debt, which arose due to the fault of the bank, should remain at such a taxpayer and should be transferred to the budget by him/her.
The State Fiscal Service of Ukraine in its letter “On Amendments to the Tax Code of Ukraine regarding transfer pricing” of 02.02.17, № 2376/7/99-99-15-02-01-17 notes that September 29, 2017 is the deadline for submission of the Report on the controlled transactions for 2016. The requirements of the updated paragraph 39.4.2 of the Tax Code of Ukraine (hereinafter − TCU) from 01.01.17 is already used for reporting in 2016. Corresponding amendments prolonged the deadline for submission of the Report of the controlled transactions from May 1 to October 1 of the year following the reporting one.
Controllers emphasize that information on controlled transactions of 2016 should be indicated in the report with taking into account and in accordance with the criteria that to be in effect that year. That is, it should be used the standards of sub-paragra.39.2.1 of TCU as worded to 01.01.17.
The State Fiscal Service of Ukraine in its letter “On the rental payment for the special use of water” of 30.01.17, № 2069/7/99-99-12-03-04-17 reported that: the payer of rental payment for special use of water should submit the tax reporting on the location water objects or objects related to taxation or through which activities to be carried out using water volumes obtained by sampling of these water objects. That is, at non-main place of registration, if they are on other territories than the main company.
Thus, the water users, which include structural units located in other areas than the main company, should be taken on the tax account at the principal place of registration. That is, at the location of water objects from which the water withdrawal, or at the location of objects related to taxation or through which activities to be carried out using water volumes obtained by sampling of these water objects.
The deadline for submission of tax declarations and payment of tax liabilities under the tax are considered to be:
- for IV quarter 2016 − February 9, 2017, and the last day of the tax payment − February 17, 2017;
- for I quarter 2017 − May 10 and 19, 2017 respectively;
- for II quarter 2017 − August 9 and 18, 2017 respectively;
- for III quarter 2017 − November 9 and 17, 2017 respectively;
- for IV quarter 2017 − February 9 and 19, 2018 respectively.
If a business entity registered by the payer of a rental payment for special use of water plans in the reporting (tax) year to use water only for their own drinking water and sanitation needs, based on an application prepared in any form, should report not later than the deadline for submission of the tax reporting on rent for I quarter of the reporting (tax) year to the controlling authority on the absence of the subject to rent taxation in the reporting (tax) year. Accordingly, he/she does not submit the tax reporting at rental payment during the tax (reporting) year.
The Ministry of Social Policy of Ukraine in its letter “On payments for an extra burden” of 15.11.16, № 1571/13/84-16 stated: head of structural subdivision (deputy head) of the performance of duties at the vacant post of civil servant of structural subdivision or at time of his/her temporary absence should not be paid for the additional workload (see paras.4, 5 of sec.2 of the Law of Ukraine “On civil service” of 10.12.15, № 889-VIII). Because the head of structural subdivision (deputy head) should possess knowledge, skills and abilities necessary to perform the tasks assigned to this subdivision.
