Verkhovna Rada of Ukraine adopted the Law of Ukraine of 18.09.2012, № 5292-VI. By the Law was obliged private individuals who have own business and their families involved in their business, pay the single social tax (hereinafter - SST) accrued during the calendar year by February 10, next year. Private individuals who have own business and work on a simplified tax system pay SST by 20 of the month following the quarter for which paid SST. Individuals who provide their own self-employed, of which receive income, but not employers or employees must pay SST accrued for the year to May 1 next year. Mining companies must pay SST accrued in a calendar month, not later than 28th of the following month. Other payers SST that do not come to these categories, pay SST no later than the 20th day of the following month. This Law comes into force on the day following the day of its publication.
Verkhovna Rada of Ukraine adopted the Law of Ukraine 'On state lotteries in Ukraine' of 06.09.2012, № 5204-VI, which defines the basic principles of state regulation of lottery areas on the basis of state monopoly on production and lotteries, as well as the needs of the state budget and the rights and interests of citizens of Ukraine to create favorable conditions for the development of the lottery business.
Verkhovna Rada of Ukraine adopted the Law of Ukraine of 06.09.2012, № 5205-VI 'On stimulate investment in priority sectors of the economy to create new jobs', which provides for the procedure and criteria for state support of investment projects for big, medium and small enterprises . Requirements for investment projects in priority sectors, the order of selection, approval and registration are established CMU. Law comes into force on 01.01.2013.
Verkhovna Rada of Ukraine adopted the Law of Ukraine of 06.09.2012, № 5210-VI «On Amendments to Customs Code of Ukraine.' Is established that up to 01.01.2018 will be exempt from payment of import duties during importation into the customs territory of Ukraine equipment and components imported entities for investment projects approved under the Law of Ukraine of 06.09.2012, № 5205 - VI, provided that such goods are not taxed; made not more than 3 years before the date of state registration of the investment project, and were not in use, produced and have no analogues in Ukraine. Law comes into force on 01.01.2013.
Verkhovna Rada of Ukraine adopted the Law of Ukraine of 06.09.2012, № 5211-VI, which made changes to section XX «Transitional Provisions' of Tax Code Ukraine regarding approval of the tax rate on income earned from investment projects in priority sectors of the economy to create new jobs, the method of calculating income tax that implement investment projects stipulated in the part of depreciation of fixed assets in tax benefits and more. This Law comes into force on 01.01.2013.
Verkhovna Rada of Ukraine adopted the Law of Ukraine of 06.09.2012, № 5212-VI, which provides that the draft regulations of National Commission on Securities and Stock Market (NCSSM) with signs of a regulatory act published to obtain comments and suggestions from private individuals and legal entities. All received within 10 working days comments and suggestions should be, as a result of proceedings taken or reasonably rejected, in whole or in part, which must be notified on the official website of NCSSM. Law comes into force on 01.01.2013.
Verkhovna Rada of Ukraine adopted the Law of Ukraine of 06.07.2012, № 5178-VI «On the Depository System of Ukraine', which defines a legal basis for the functioning of the depository system in Ukraine, the registration and confirmation of rights on equity securities, Depository System securities and also for the settlement of the transaction on equity securities, government regulation, supervision and control in depository system of Ukraine. This Law comes into force on 11.10.2013.
Cabinet of Ministers of Ukraine in the resolution of 03.10.2012, № 899 determined that the entities of the public sector in case of disagreement annual financial plans in due course may make expenditures that are directly associated with the production and sale of products (goods and services). Prohibited make expenditures for capital investments, the purchase and lease of cars, marketing and consultancy services, auditing and consulting services, insurance, hospitality events, production and distribution of advertising, charity, sponsorship and other assistance, contributions to the allowance for doubtful debts. Also, prohibited sale or write-off of state property.
Ministry of Finance of Ukraine by order dated 07.07.2012, № 811 approved the Regulations on the procedure for the calculation and collection of state taxes, which provide for the calculation and collection of state taxes, including in the budget and state tax return, procedure for collecting state taxes from certain types of actions and documents and control over compliance.
Ministry of Regional Development, Construction and Housing of Ukraine by order dated 03.09.2012, № 449 approved the methodology for calculating the norms of unit costs of energy resources in the enterprises of water supply and sanitation, in order to permit the use of economic instruments in process control energy, planning consumption and assessing the effectiveness of electric and thermal energy in a specific enterprise, regardless of ownership and subordination.
Ministry of Agriculture and Food of Ukraine in order of 25.09.2012 № 579 approved the Procedure on procurement of services to perform work on land management, land evaluation and determination the Executive land auctions on a competitive basis. In particular, that procedure provides the competitive selection process works, that applied by land sales manager in preparing lots for sale on land or communal property or rights to them on land sales in case law on public procurement does not apply, but funding for the relevant service to perform work on land management and / or evaluation of land and / or the land auction is for the budget.
Ministry of Agriculture and Food of Ukraine issued order of 25.09.2012, № 580, which contains the form of documents required for land auctions, including the application to participate in land sales to private individuals and legal entities (residents and nonresidents), information on obtaining documents by manager of land sales, land registration book of participants bidding, information card on the lot, entrance ticket and land auctions participant card.
National Commission on Securities and Stock Market by decision of 04.09.2012, № 1178 approved the Procedure for conducting inspections of issuers. Unified mechanism for inspections on compliance with securities laws and / or corporations by regulating the conduct and administration of scheduled and unscheduled inspections. In addition, certain rights and responsibilities of the working group and of the issuer and its officers; conditions seizure documents during inspection and work with them.
National Commission on Securities and Stock Market by decision of 19.07.2012 № 996 approved the Regulations on peculiarity of organization and internal audit (control) in a professional participants of stock market. Thus, internal audit (inspection) conducting by creating and organizing of the relevant department or an individual officer. Regulations provide requirements for the internal audit (including organizational structure), its main tasks and functions, powers and duties, the order of the internal audit (control) and processing the results, control of NCSSM under the department or individual officers persons who conduct such internal audit (inspection).
Fund Deposit Guarantee by decision of 09.08.2012, №15 adopted Regulation on imposing Fund Deposit Guarantee administrative penalties. The document sets out the grounds imposition of an administrative fine; signs of administrative offenses and fines; circumstances mitigating or aggravating responsibility, especially the proceedings on administrative violations; appeal and protest decision on the case on administrative violation.
Ministry of Social Policy of Ukraine in the letter of 21.09.2012, № 991/13/84-12 reported that in case of calculating the average wage to pay for employee trip should be considered that if quarterly bonus was paid in one month billing period (for example, in May), when calculating the average wage in July, will consider the third part of the sum of the quarterly premium to pay each month settlement period (May and June).
