The President of Ukraine signed the Law of Ukraine “On amendments to certain legislative acts of Ukraine concerning the improvement of the conditions for conducting construction activities” of 13.04.17 No. 2020-VIII. This normative-legal act cancelled a separate procedure for obtaining by builders the technical specifications for fire safety for construction, which to be provided by the State Emergency Service of Ukraine.
The State Fiscal Service of Ukraine in its letter “On approval of Amendments to the form of the Tax declaration of environmental tax” of 04.05.17 No. 11086/7/99-99-12-03-04-17 reported that the updated form of the declaration of environmental tax − in the wording of the Order of the Ministry of Finance of Ukraine of 28.12.16 No. 1177 − payers should apply from the report for the II quarter. But for the first quarter of 2017 it was necessary to submit a declaration on the old form.
It should be recalled that the changes related to Annex 4 “Calculation for the formation of radioactive waste (including those already accumulated)” to the declaration of the environmental tax. It is supplemented with lines 4.2.1.2.4, 4.2.2.2.4, 4.3.1.2.4, 4.3.2.2.4 called “adjusting factor”.
The operating organizations of nuclear installations (nuclear power plants), which are the payers of the environmental tax, should calculate the amount of tax liability for the generation of radioactive waste (including already accumulated) taking into account the adjusting factor. Depending on the activity of radioactive waste, it is 50 for high-level waste, 2 for medium-active and low-active waste.
The State Fiscal Service of Ukraine in the subcategory 101.27 of the “ZIR” system reported that in the event of errors in the mandatory details of the tax invoice provided for in paragraph 201.1 of the Tax Code of Ukraine (hereinafter – TCU), the controlling authority upon the buyer’s request should conduct documentary verification and according its results on the basis of the audit certificate should prepare tax notice-decision, according to which a fine of UAH 170 is imposed and which commits to correct such errors.
Failure to comply with the tax notice − the decision of the supervisory authority with a warning about the need to correct by the taxpayer-seller errors specified in sec.1 of para. 1201.3 of TCU within 10 calendar days following the day of its receipt entails the imposition on such a taxpayer of a fine in the amount of 10 to 100% of the VAT amount specified in the tax invoice, depending on the number of days of delay in non-rectification of errors.
The Ministry of Finance of Ukraine in its letter “On the adjustment of the financial result before taxation to the amount of penal (financial) sanctions and penalties that are transferred in favour of an individual entrepreneur and bodies of the SFS” of 10.04.17 No. 11210-09-10/9617 reported that the payers of the corporate income tax that accrue fines, penalties, fees in accordance with civil law and civil contracts in favour of individuals − entrepreneurs on a simplified taxation system, should increase the financial result before taxation in accordance with subpar. 140.5.11 of TCU for the amount of such recognized sanctions. This requirement applies only to those earners who determine tax differences according to para. ІІІ of TCU.
It should be recalled that mentioned tax rate brings out such penal sanctions recognized in favour of individual from magnifying adjustment. And the controllers noted in letter No. 4486/6/99-99-15-02-02-15 of 03.03.17 that this exception also applies to entrepreneurs. However, as we see, the employees of the Ministry of Finance are against such a loyal interpretation of the stated tax rate.
So, in their opinion, according to this provision, only individuals who are payers of personal income tax can be an exception. The mentioned is justified by the introduction in the TCU of a unified rate of 1% for taxation both on corporate income tax and on income tax for individuals.
In this regard, the Ministry of Finance of Ukraine actually instructed the tax authorities to make appropriate changes to their explanation, mentioned above.
The Ministry of Finance of Ukraine by its order “On approving the Procedure for conducting an audit on the compliance of the payer of taxes with the “arm’s length” principle of 30.03.2017 No. 399 approved the relevant document.
According to the Procedure for conducting an audit of compliance with the principle of “arm’s length”, the decision period has been extended from 7 to 15 working days.
The notice of the month and the time of the examination of the objections to the act on the results of the audit should be transmitted to the taxpayer not later than the next working day from the date of receipt of the objection, but not later than four working days prior to the day of their consideration. Previously the maximum term was two days.
The verification of a taxpayer on the completeness of the accrual and payment of taxes when the conduction of controlled transactions for the reporting periods of 2013 and 2014 should be conducted in accordance with the provisions of Ch.8 of sec. II of TCU taking into account the peculiarities specified in Art.39 of TCU.
The Ministry of Economic Development and Trade of Ukraine on its official website recommends participants of state tenders to use the finalized service “Electronic payer’s office” for obtaining a certificate on the absence of debt. Using an electronic digital signature (hereinafter − EDS), the user can send an application for a certificate in electronic form, which will be signed by the EDS of the officials of the relevant controlling authority.
The state customers, as well as any interested bodies, may review the certificates issued to payers in the open part of the payer's electronic office, which is accessed without user identification. It is possible to find the certificate by the parameters “Individual tax number”, “Reference number” or “Certificate date”.
We remind that in accordance with Part 2 of Art. 16 of the Law of Ukraine “On Public Procurements” of 25.12.15 No. 922-VIII customer can refuse the purchase party and reject his/her tender offer, if the participant is in arrears in the payment of taxes and fees (compulsory payments).
The Ministry of Infrastructure of Ukraine by its letter “On the writing off of the fuel and lubricants by road transport of business entities” of 21.02.17 No. 1441/18/10-17 supported the requirements of the State Fiscal Service of Ukraine regarding the obligation to write off the costs of fuel and lubricants for road transport by all Business entities − regardless of departmental subordination, form of ownership or form of taxation on a single transparent system. Namely - with the application of the norms for the consumption of fuel and lubricants for road transport, approved by the order of the Ministry of Transport of Ukraine of 10.02.98 No. 43.
The Ministry of Social Policy of Ukraine in its letter “On the inclusion of remuneration based on the results of the work for the year in calculating the average salary for 2 months” of 20.04.17 No. 1225/0/101-17/282 explained: if a single remuneration (premium) based on the results of the work for 2016 was paid in January 2017, then in 2017 it would be taken into account when calculating the average salary for the last two months, adding to the earnings of each month of the calculation period 1/12 of this remuneration.
