The President of Ukraine signed the Law №1654-VII “On Amendments to the Tax Code of Ukraine regarding the realization of rights of enterprises, institutions and organizations of public organizations of disabled people to preferential taxation”.
According to the Law, goods and services, directly made by the companies and organizations of public organizations of disabled people, are imposed VAT at 0% rate until 1 January 2020.
Earlier this preferential taxation was allowed before 1 January 2015.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding the conversion process of garden and summer cottages into residence buildings and registration of residence place there”.
The document defines how to convert the garden and summer cottages into residence buildings.
Consequently, the citizens are entitled to convert the garden and summer cottages, which should conform to the state construction standards, into residence buildings. The citizens should apply to the relevant local government body to receive the decision on the conversion. In turn, temporarily, before the reforms implementation of the Administrative-Territorial formations, the summer communities and gardeners' partnerships in the suburban areas should be accounted in those populated areas to which they are belong in administrative or territorial terms. The population of such communities and partnerships are referred to the relevant village, town or city.
This legislative act also clarifies the meaning of the concept “place of residence of individual” is a dwelling place where he/she lives on a permanent or temporary basis.
The Cabinet of Ministers of Ukraine by the Resolution “On approval of the list of Medical Products, their supply operations within the customs territory of Ukraine and their importation into the customs territory of Ukraine are the subject to value added tax at a rate of 7 percent” of 03.09.14, № 410 approved a new list of Medical Products, whose delivery and imports are the subject to VAT at a reduce rate. There is a complete set of Medical Products names in the new list, although it is substantially reduced in comparison with the previous lists.
In particular, there are not any feeding nipples and baby linens in the list, so their sale is imposed at 20% rate.
The Cabinet of Ministers of Ukraine simplified the registration of the migrants in the employment bureaus by the Resolution “On Amendments to the registration procedure, reregistration of unemployed population and maintaining of records of persons who look for work” of 27.08.14, № 403.
Henceforth, the persons, who had to leave the ATO area and temporary occupied territory, to be granted the status of unemployed persons, are not required to submit:
- the documents that confirm the dismissal fact (employment status termination), employment periods and pensionable service;
- the certificate of termination of carrying on the personal agricultural activities or withdrawal from such activity.
The reregistration of migrants from the Crimea is carried out in the employment bureaus at place of their residence or their stay.
As of unemployment insurance, the migrants from the ATO area can get it in the employment bureaus at the place of their de facto stay without the deregistration from the previous one.
The Ministry of Finance of Ukraine adopted a new form of tax declaration by the Order of 01.07.14, № 735 “On approval of tax declaration form on real property tax other than land property”. The document form is brought into accordance with the current legislation and, more precisely, with the provisions of p.25 title 1 of the Law of Ukraine “On prevention of financial catastrophe and creation of preconditions for economic growth in Ukraine” of 27.03.14, № 1166-VІІ.
Importantly, in case of report of newly created (newly implemented) residential real estate or when the ownership rights to residential real estate during the reporting year, should be denoted only the month, from which such changes took place, in the tax declaration on real property tax other than land property (hereinafter – Declaration). Previous, the number and the month had to be denoted by the payers.
The column 2 “Residential floor-space of residential property” is renamed into new form “The total floor area of residential property”. Moreover, two new columns are added to the table part of the declaration: “The benefit code” (column 5) and “The benefit amount of tax payments” (column 6).
The Order comes into effect from the day of its official publication.
The Ministry of Justice of Ukraine by the Order “On Amendments to the Procedure of information providing from the Unified State Register of legal entities and individual-entrepreneurs” of 18.07.14, № 1158/5 made amendments in the Procedure of information providing from the Unified State Register of legal entities and individuals-entrepreneurs.
The data on the individual-entrepreneur in the process of business activities suspension shouldn’t be reported in the basic extract any more.
But in the extended extract it shouldn’t be reported the date of revenues and duties incomes from the authorities, the Pension Fund of Ukraine to the USR of the documents (messages, information) due to the business activities suspension as well as data on the individual-entrepreneur in the process of business activities suspension, bankruptcy.
The information from the USR, received free of charge from the official website of Chief Executive Officer of the USR, could be copied and printed.
The information about the date of commencement of enforcement proceedings (for pending enforcement proceeding) will be also displayed on the official website of Chief Executive Officer of the USR. As to the individual-entrepreneur – the place of residence.
The National Bank of Ukraine in its letter “Regarding the Ministry of Defense of Ukraine of 21.08.14, № 322/2/7142” of 02.09.14 № 18-112/48620 explained what documents can confirm the conscription during the mobilization and doing the military service for exemption from charging of penalties, fines and interests on the credit.
Therefore, the military ID with records of dates and reasons for conscription or military service is the main document that confirms the status of conscript serviceman or military servant.
Also, for these purposes should be used the certificate of the conscription of the liable for military service, issued by the military commissariat or military unit, and for reservists – an extract from the Order or certificate of enrollment into the lists of military unit, issued by the military unit.
It should be noted: they can be issued to the relatives of liable for military service and reservists to whom it may concern.
The Chamber of Commerce and Industry of Ukraine approved the regulation of certification of force-majeure circumstances by the resolution of the Presidium of CCI of Ukraine “The Regulation of certification of force-majeure circumstances (circumstances of insuperable force) by the Chamber of Commerce and Industry of Ukraine and regional Chambers of Commerce and Industry” of 15.07.14, № 40 (3).
The document, which certifies the force-majeure occurrence, is a certificate of force-majeure circumstances. The applicant’s data, parties to the contract (agreement, dealing, etc.), the contract date, the obligations under the contract that became (coming soon) due to it, its scope, performance time of the contract, place, time, the period of occurrence of force-majeure circumstances, which frustrated the implementation of the contract, evidences of such circumstances should be noted in this document.
It should be submitted the required application and attached the required package of papers to obtain the certificate. This application should be considered within ten working days, but the urgent consideration is also possible (at the higher price).
In addition, the authorized officials – the employees of the CCI, who entered in the Register of authorized persons (experts registry of the CCI of Ukraine and regional CCI, which are eligible for application processing of certification of force-majeure circumstances (circumstances of insuperable force) are entitled to issue the certificates of force-majeure circumstances.
