Verkhovna Rada registered a law draft № 2566-1 of 05.04.2013, where, in particular, it is proposed to exclude from the Commercial Code the provisions of which provides, that the parties to of the economic obligation may mutually agree in advance to determine the agreed amount of losses to be recovered, as a fixed amount or as a percentage rates depending on the amount of the failure to liabilities perform or violations of the terms of its parties.
Cabinet of Ministers of Ukraine by resolution № 226 of 04.03.2013 made changes to the Procedure for trading activity and trading service and rules on the consumer goods market, which provides, that on the enterprise decision the product labeling or instructions on their using (in special cases) may contain, along with the provision, set out in the national language, its translation on regional or minority language, the text in other languages. In addition, the sale of goods will prohibited without the appropriate labeling or instructions about their using (in special cases).
Cabinet of Ministers of Ukraine by resolution № 238 of 08.04.2013 approved the procedure for the auction and the investment tender for the sale of common property complexes, blocks of shares, belonging to the state in the authorized capital of the joint-stock companies, formed in the process of privatization or corporatization of state-owned coal mining enterprises.
This Order provides that the preparation for the sale of common property complexes, blocks of shares, belonging to the state in the authorized capital of the joint-stock companies, formed in the process of privatization or corporatization of state-owned coal mining companies at the auction, the investment tender is carried out with the requirements, established for the corresponding group of objects of privatization, determined in accordance with the classification of objects of privatization, described in Art. 51 of the Law 'On privatization of state property.'
Cabinet of Ministers of Ukraine by the resolution № 231 of 04.03.2013 approved the Procedure for the assessment for taxation purposes and the accrual and payment of other obligatory payments, collected in accordance with the law. It defines a mechanism for valuation of inmovable and movable properties for taxation purposes, accrual and payment of other obligatory payments, charged in accordance with the laws for the calculation of the IE taxpayer's income from selling (exchange) and any other income, received in the form of monetary compensation, from the alienation of immovable and movable properties (unless its inheritance and gift taxes), and calculating the sum of the state fee, taxes and other obligatory payments collected in accordance with the law.
Ministry of Energy and Coal Industry of Ukraine by the order № 48 of 11.02.2013 approved the Rules of exploitation and typical standards of provide with mine fire extinguishers, which are distributed on the companies, institutions, organizations and associations of the Ukrainian coal industry, regardless of their form of ownership.
These Rules lays down the general technical requirements for the use of portable mine fire extinguishers, weight not exceeding 20 kg, intended for fire fighting of various classes in the mine workings and terrestrial structures of coal enterprises, and norms to ensure by them of coal enterprises objects.
Ministry of Justice of Ukraine by the order № 541/5 of 26.03.2013approved the Procedure for the formation and maintenance of the Unified Register of arbitration managers (property managers, sanation managers, liquidators) of Ukraine, which is determined the order of formation, management and using of information from the register. So, the holder of the registry is the Ministry of Justice, and administrator - the state enterprise “Information Centre” of Ministry of Justice.
Ministry of Finance of Ukraine by the Order № 430 of 27.03.2013approved the Procedure of tax posts, established by enterprises of the economic entities, that use substances that are used as components of motor fuels and produced at a zero rate of excise tax or imported into the customs territory of Ukraine without the payment of excise tax as raw material for the chemical industry.
This Procedure determined the mechanism of control over the proper use of substances, used as components of motor fuels (codes 2707 10 90 00, 2905 11 00 00 in accordance with Ukrainian Classification of Commodities for Foreign Economic Activity), realized at a zero rate of excise tax or imported into the customs territory of Ukraine without paying the excise tax, which used by manufacturers of chemical production as raw materials for the production in the chemical industry according to the list, and within the quotas established by the Cabinet.
Ministry of Finance of Ukraine by the Order № 377`of 07.03.2013approved the List of information, which are recorded in the Unified Register of state lotteries, introduced in Ukraine.
National Securities and Stock Market Commission (NSSMC) by decision № 248 of 26.02.2013 approved the Procedure for registration of shares issue of joint stock companies, created in the process of privatization and corporatization under which carry out registration of the issue shares of JSC, including holding companies, when they are created by corporatization of state-owned enterprises or in the process of privatization of state enterprises, enterprises established on the basis of the leased property and based on the basis of combination of different forms of property ownership.
State Customs Service by letter № 16/1-16.1/805-ЕП of 02.04.2013 recalled that the Interdepartmental Commission on International Trade take a decision № СП-275/2012/4423-08 on 28.04.2012 “On the application of special measures concerning import into Ukraine of passenger cars regardless of their origin country of and exports”, the message about which was published in the newspaper “Uriadovyi Courier” the number 48, of 14.03.2013,. The mentioned decision shall enter into force in 30 days after publication of the statement of its.
National Bank of Ukraine by resolution № 82 of 11.03.2013approved the Procedure for funds reserving on established an fund for credit transactions in foreign currency with the borrowers who do not have documentary confirmed expected foreign currency inflows.
This Procedure establishes a procedure for reserving funds by Ukrainian banks on the separate account in the National Bank in the sum, corresponding to the amount of provisions for credit transactions in foreign currency with the borrowers who do not have documentary confirmed expected foreign currency proceeds, implemented by virtue of credit agreements entered into after December 27, 2008.
National Bank of Ukraine the letter № 11-117/736/2821 of 06.03.2013 recalled that the maximum cash amount of one company (employer) during one day on one or more of the payment documents established amounting to 10 000 UAH. In addition, the National Bank has noted that this limitation does not apply to the payment operation of the company to an individual under a purchase and sale contract of movable property in cash from cash office.
Pension Fund of Ukraine by the letter № 5840/03-20 of 05.03.2013 informed on the procedure of payment of a single fee for obligatory state social insurance of individuals-entrepreneurs and clarified that these individuals pay a single fee from amounts of income (profit) received from their activity, regardless of the such activity type.
In addition, noted that individuals-entrepreneurs who are on a common system of taxation, shall pay a single fee during the year to 15 March, 15 May, 15 August and 15 November in the form of advance payment of 25% of the annual amount of the single payment, calculated from the amount, determined by the tax authorities for payment of advance tax amounts on individual- entrepreneurs income.
State Tax Service of Ukraine (hereinafter - STS) by letter of 04.04.2013 was recalled that after the adoption of the tax invoice or the calculation of adjustments in electronic form shall be affixed on them electronic digital signature of officials of the taxpayer in the following order: first - the electronic digital signature of the accountant-general (accountant) or the head; the second - the electronic digital signature which is analogous of the seller seal.
In addition, the STS clarified that in the accountant absence an electronic digital signature of the taxpayer officials shall be affixed in the following order: first - the electronic digital signature of the head, the second - the electronic digital signature which is analogous of the seller seal.
State Tax Service of Ukraine by the letter № 2863/5/15-33-16 of 11.03.2013 noted that the cancellation of the registration of VAT payer is also based on the subpar ”g’, par. 184.1 of Art. 184 of the Tax Code - the recording about absence of a legal entity or an individual by its location (residence) or written about the absence of information about the entity. Entries about the absence of a legal entity on its location, or about the absence confirmation of the details about the legal entity shall be entered in Unified State Register at the initiative of the state registrar or STS authority.
State Tax Service of Ukraine by the letter № 2802/6/15-5215 of 25.02.2013 on the practical application of the Tax Code norms on the taxation of excise tax by transactions discounting bills reported, that since the discounting involve operations provide for the transfer of ownership from a drawer in the bank, bank as a fiscal agent must calculate, withhold and pay the excise tax to the budget on behalf and for the expense of the person (billholder) from the income, that he (bill holder) will be paid.
Contact the specialists of the GC “De Visu” on the provision of advice on various aspects of financial and economic activity by phone in Kyiv: 0 (44) 279-40-00, 0 (44) 279-00-00.
