The State Fiscal Service of Ukraine will strengthen control over the sale of household appliances in order to protect consumer rights. This was reported on the website of the Fiscal Office.
Recently, the results of the study of the Research Center of Independent Consumer Expertise “Test”, according to which 75% of online shops do not give away fiscal checks to complex household appliances, were published and the State Fiscal Service of Ukraine (hereinafter – SFSU) informed the following in response to this situation.
The list of groups of technically sophisticated household goods subject to warranty repair (maintenance) or warranty replacement and sale of which must be carried out with the use of payment transactions recorders (hereinafter – PTR), approved by the resolution of the Cabinet of Ministers of Ukraine. Within the competence and in accordance with the requirements of the Tax Code of Ukraine (hereinafter – TCU), the SFSU bodies constantly monitor the compliance with the requirements of the abovementioned resolution by the business entities.
Since its entry into force (on May 8, 2017) 4 129 inspections have been carried out. According to their results, UAH 38.5 million of punitive (financial) sanctions were applied to business entities. Due to the actions taken by the regional divisions, the entities additionally registered and used almost 6,000 (5,976) PTR.
The SFSU will study the information contained in the research of the Research Center of Independent Consumer Expertise “Test” and will respond within the framework of the current legislation.
Also, the SFSU once again drew the attention of business entities engaged in the sale of technically complex household goods that are subject to warranty repair (maintenance) or warranty replacement, to the necessity to conduct such sale in compliance with the requirements of the current legislation regarding the application of PTR.
The State Fiscal Service of Ukraine reminded that as of January 1, 2020, taxpayers will file a new form of declaration on property and income. The relevant changes to the form of tax return were made by Order of the Ministry of Finance of Ukraine “On Amendments to Order of the Ministry of Finance of Ukraine No. 859 of October 2, 2015” No. 177 of April 25, 2019.
The new form of tax declaration is distinguished by some features, namely:
- line 8 of the declaration “payer category” has been supplemented by the new criterion “person claiming a tax benefit”, which applies to citizens who are entitled to the tax benefit;
- the calculation of the amount of the personal income tax, by which the tax liabilities are reduced if the right to the tax benefit is used, is set out in annex Ф3;
- in section II of the declaration “income that is included to the general taxable income” there is additionally distinguished income “accrued (paid, provided) in the form of remuneration and other payments in accordance with civil law requirements” and “income received from a physical entity – leaseholder, who is not a tax agent of the physical entity – lessor from the leasing (subleasing, emphyteusis) of land, plots (shares), allocated or not in kind (on the ground), situated at a location other than the leaseholder's tax address”.
It should be reminded that as of January 1, 2019 the payment of personal income tax (hereinafter – PIT) from leasing (subleasing, emphyteusis) of land plots (shares), allocated or not in kind (on the ground) ), is carried out in accordance with the Tax Code and the Budget Code of Ukraine on the location of such land (plots, shares), in connection with which the new form of the declaration provides for some changes in the order of calculation of tax liabilities from tax.
At the same time, tax obligations on military levy of income received from the physical entity – leaseholder who is not the tax agent of the physical entity – lessor, from the leasing (subleasing, emphyteusis) of land plots (shares) in accordance with the requirements of the TCU determined in the tax declaration. At the same time, the payment of such obligations from the military levy is made at the tax address.
The State Fiscal Service of Ukraine in the individual tax advice “On PIT taxation of food on the principle of “buffet service” No. 87/6/99-00-04-07-03-15/ІПК of September 9, 2019 continues to insist that the cost of catering in the cafes and restaurants that work according to principle buffet service should be included to the taxable income of such individuals. As a result, the controllers want the income tax and the military levy to be charged on the general base. This advice was issued by the tax authorities based on the conclusions contained in judgment of the Donetsk Regional Administrative Court of April 24, 2019 (Case No. 200/1191/19-a).
The SFSU points out that the court supports the view that delegation representatives received income in the form of food, but the company did not enter into appropriate agreements with representatives to obtain such income. In addition, the court also noted that “it is impossible to determine the amount and cost of food individually for each representative of a foreign delegation, taking into account the particularities that arise from the buffet service”.
The impossibility to personalize the revenue received and the inability to calculate the amount of products consumed cannot justify the exemption of the delegation from paying taxes and fees.
In addition, the non-resident individuals, i.e. foreign guests are also subject to the rules on obtaining the registration number of the taxpayer’s registration card.
The State Labor Service of Ukraine has clarified the issue of maintaining the average wage for employees during additional leave in connection with training. In accordance with the requirements of Art. 217 of the Labor Code the average wage remains for the period of additional leave in connection with training for workers at the main place of work. In particular, employees who successfully study at higher education institutions with evening and correspondence form of study while continuing to work receive additional paid leave (Article 216 of the Labor Code):
1) for the period of preparatory classes, performing laboratory work, taking tests and examinations for those who study in the first and second courses in higher education institutions:
- of first and second levels of accreditation with evening form of study – 10 calendar days;
- of third and fourth levels of accreditation with the evening form of study – 20 calendar days;
- regardless of the level of accreditation with the correspondence form of study – 30 calendar days;
2) for the period of preparatory classes, performing of laboratory work, taking tests and examinations for those who study in the third and subsequent courses of higher educational establishments:
- of first and second levels of accreditation with evening form of study – 20 calendar days;
- of third and fourth levels of accreditation with evening form of study – 30 calendar days;
- regardless of the level of accreditation with the correspondence form of study – 40 calendar days;
3) for the period of passing state exams in higher education institutions, irrespective of the level of accreditation – 30 calendar days;
4) for the period of preparation and defense of the diploma project (work) for students studying in higher education institutions with evening and correspondence forms of study of the first and second levels of accreditation – two months, and in higher education institutions of the third and fourth levels of accreditation – four months.
The duration of additional paid holidays for employees who receive a second (subsequent) higher education by correspondence (evening) form of study in educational institutions of postgraduate education and higher educational institutions, which have postgraduate education units, is determined for the individual at third and subsequent courses of higher education of the appropriate level of accreditation.
The employees who are admitted to the entrance exam in postgraduate study with or without discontinuance of work to prepare and take the exams are given an additional paid leave of 10 calendar days for each exam once a year.
The employees who study in graduate school while continuing to work and successfully complete personal curriculum are offered an additional paid vacation of 30 calendar days.
For employees studying at higher education institutions with evening and correspondence forms of study, where the educational process has its own characteristics, the legislation may stipulate a different length of leave in connection with training.
The paid leave provided by the subitem 1 and 2 of Part 1 and Part 4 of Art. 216 of the Labor Code is given during the academic year.
The employees who receive general secondary education in evening secondary schools, classes, groups with full-time, part-time forms of education at the general education schools, are granted additional paid leave for the period of passing (Art. 211 of the Labor Code):
1) final exams in primary school – 10 calendar days;
2) graduation exams in high school – 23 calendar days;
3) transfer exams in primary and secondary schools – from 4 to 6 calendar days.
The employees who take the external exams at elementary or high school are given an additional paid leave of 21 and 28 calendar days, respectively.
The employees who successfully study in the evening departments of vocational schools are given an additional paid leave to prepare and take the exams for a total of 35 calendar days during the academic year (Article 213 of the Labor Code).
