The Cabinet of Ministers of Ukraine by its Resolution “On approval of foodstuff sets, non-food items and range of services for main social and demographic groups” of 11.10.16, № 780 approved new foodstuff sets, non-food items and range of services for main social and demographic groups. Therefore, now the living wage should be calculated taking into account composition of a new consumer goods basket.
It should be noted: the adoption of the updated consumer basket was forcibly. Because, almost for a year the Government was satisfying a judgment, which had obliged it to review the consumer basket.
It should be recalled that the establishment of the living wage is based on three elements:
- foodstuff set;
- non-food items;
- range of services.
These sets should not lose their relevance. It means that they should be reviewed at least every five years. But the requirement was successfully ignored, because heretofore the basis of the living wage included the consumer basket of 2000.
The Cabinet of Ministers of Ukraine by its Resolution “Amendments made to the Procedures approved by the Cabinet of Ministers of Ukraine dated May 30, 2011 № 594 and 615” of 02.11.16, № 775 detailed certain provisions on reissuance of special permits for subsoil use and holding of an auction.
In order to obtain a permit without an auction, the applicant should submit the application with its two copies and documents attached to it.
There was an additional reason for the reissuance of the permit - in relation to the legal succession of a legal entity (subsoil user) as a result of reorganization by transformation. In addition, it was prescribed that the law could establish other reasons for the reissuance of the permit. Also, it was spelled out new lists of documents to be attached to the application for reissuance of the permit.
Besides, the composition of the auction committee should be approved with the consent of Ministry of Environment.
It was detailed that the decision to start preparing of the subsoil area to the auction or on refusal to conduct such preparing should be taken within 10 working days of the applications receiving by the organizer.
The Cabinet of the Ministers of Ukraine by its Resolution “On Approval of the criteria for assessing the risk of economic activities in the field of mediation in employment abroad and determining the frequency of routine activities of the state supervision (control) by the Ministry of Social Policy” of 26.10.16, № 750 approved criteria that assessed the risk of economic activities in the field of mediation in employment abroad.
It should be noted that the specific level of risk of the business entity (high, medium or small) impacts on the frequency of scheduled inspections.
Consequently, the Ministry of Social Policy will conduct regular inspections of economic entities on compliance with legislation on mediation in employment abroad with the following frequency:
- with a high risk level - no more than once every two years;
- with a medium risk level - no more than once every three years;
- with a low risk level - no more than once every five years.
The State Fiscal Service of Ukraine in its letter “On the limitation of liability of the income tax payers when applying para.31 of subsection 10 of Section XX of the Tax Code of Ukraine” of 05.07.16, № 14557/6/99-99-15-02-02-15 explained exactly for which violations regarding income tax on the results of activities in 2015 the company would not be fined.
According to para.31 of subsection 10 of sec. XX of TCU it is provided for exemption from liability only in the form of penalty (financial) sanctions under sections 3-5 of para.50.1, para.120.2, para.123.1 of TCU, in specific cases:
- violation of the procedure for calculating of the income tax;
- violation of correctness of filling of tax returns on the income tax;
- violation of completeness of payment of the income tax.
The State Fiscal Service of Ukraine “On taxation of incomes in the form inheritance received by an individual, who has a tax address (location) in “Crimea” FEZ territory of 01.11.16, № 11497/П/99-99-13-02-03-14 noted that the inherited property from an individual-resident with the tax address in “Crimea” FEZ territory should be imposed 18% of the income tax and 1.5% of the war tax (sub-para. 174.2.3, para. 167.1 of the Tax Code of Ukraine). Since the individuals, who have tax address (residence) in “Crimea” FEZ territory, are equated to non-resident with the purpose of taxation (para. 5.3 of the Law of Ukraine “On creation of “Crimea” free economic zone and the peculiarities of economic activity in the temporarily occupied territory of Ukraine” of 12.08.14, № 1636-VII).
However, if the person received the status of internally displaced person, he/she should be equated to the resident for tax purposes. Therefore, after the obtaining of the heritage from a family member in the first-degree relation, he/she does not pay the income tax and the war tax (sub-para. “a” of sub-para.174.2.1, sub-para.1.7 of para.161 of subsection 10 of Section XX of TCU).
The State Fiscal Service of Ukraine by its Order “On approval of Guidelines for the procedure for interaction between departments of the state fiscal service when the organization, conducting and implementing of the documentary inspections of compliance with legislative requirements of Ukraine on the state customs affairs” of 12.10.16, № 856 issued new recommendations on the procedure for interaction between departments of the state fiscal service when the organization, conducting and implementing of the documentary inspections of compliance with legislative requirements of Ukraine on the state customs affairs.
New Guidelines are made more scrupulously. For example, there were listed the subdivisions of the SFS agencies, which conducted documentary inspections, the information to be analyzed to identify risks on the violation of customs legislation by the taxpayers, rules of working groups forming for inspections etc.
The Ministry of Justice of Ukraine by its Order “On Amendments to certain legislative acts of the Ministry of Justice of Ukraine on the state registration of legal entities and individuals - entrepreneurs and community formations” of 02.11.16, № 3150/5 changed certain rules of state registration of business entities. In particular, the principle of exterritoriality was narrowed.
Now, the subject to the state registration conducts the state registration regardless of the location of business entities, but it is within the Autonomous Republic of Crimea, Kyiv and Sevastopol cities, regions. That is, if the location of legal entity, for example – Kyiv region, he/she can apply to any State Registrar within his/her native region.
If the documents are submitted in electronic form, the state registration should be conducted regardless of the location of the person or community formation in Ukraine.
The state registration of legal entity termination by its liquidation under the simplified procedure should be conducted by the subject to the state registration, authorized to store such legal entity registration case in paper form.
The registration cases of business entities should be stored in a paper form by the city councils of regional centres and /or Republican ARC values, Kyiv and Sevastopol cities, districts, district state administrations in Kyiv and Sevastopol cities at the location of legal entities, individuals-entrepreneurs.
The National Bank of Ukraine in its letter “On the activities of individual payment systems and settlement systems” of 02.11.16, № 57-0002/90626 noted that issuance of electronic money could be exercised only be the bank that previously agreed rules on the use of electronic money with the financial regulator.
The rules regarding trademarks as “Webmoney”, “Yandex.Money”, “QIWI Wallet”, “Wallet one”/ “Yedynyi gamanets” etc. were not agreed by the National Bank, so it is prohibited for users to provide services using these brands.
At the same time the National Bank agreed rules of domestic payment system “WebMoney.UA”, which was not the rules of use of electronic money and does not contain a description of transactions with electronic money.
The list of domestic and international payment systems, which have the right to operate in Ukraine, as well as the list of banks, which are eligible to issue electronic money, can be found on the official website of the National Bank in the section “Payment systems and settlements”.
The National Bank of Ukraine by its resolution “On approval of amendments to the Regulations on the use of foreign currency in insurance activities” of 01.11.16, № 398 made amendments to the Regulations on the use of foreign currency in insurance activities approved by the NBU Board of 11.04.2000, № 135. In particular, the requirement on obligatory translation of documents in a foreign language was cancelled.
The authorized bank will be able to buy foreign currency and conduct other transactions on the basis of both originals of the relevant documents (including electronic documents), and copies in electronic/paper form from the original documents in hard copy. Copies of documents in hard copy could be not only notarised, but signed by the head or deputy head of the client with the imprint of his/her seal (if available).
