The European Parliament approved the new European Travel Information and Authorization System (ETIAS), which is to be introduced in 2021. The decision should be formally approved by the Council of Ministers and published in the EU Official Journal.
Citizens of more than 60 countries and territories exempted from visa requirements for entry into the EU will have to fill in an electronic form with their personal data (including name, date and place of birth, sex and citizenship), information on entry documents (validity, country of issue), home address and contact information, as well as indicate the country of first entry.
The applicant will also inform the authorities of the convictions for serious crimes (terrorism, sexual exploitation of children, trafficking in human beings or drugs, murder and rape), stay in zones of war or conflict, and any administrative decisions according to which the applicant should leave the country, over the past 10 years.
In the case of terrorist crimes, the period will be extended to the previous 20 years, and additional clarifications will be needed on the date and country of conviction.
The permit will cost 7 euros, and for travelers under the age of 18 and over 70 years old - free of charge and will operate for three years or until the expiration of the validity of the travel document.
Each request will be automatically checked for the compliance with the information entered into all existing databases. The vast majority of applicants will receive permission almost immediately.
If the information about the conviction, stay in conflict zones and the requirement to leave the country will be detected when checking the documents, the data will be verified manually, and the risk of security, migration or epidemics will be assessed individually.
The State Fiscal Service of Ukraine on the publicly available information resource “ZIR” (category 138.01) reports that taxpayer (tax agent and/or his official) cannot be prosecuted, including financial (penalties sanctions and/or fines), which acted in accordance with the individual tax advice (hereinafter - ITA) provided to him in writing, as well as a general tax advice (hereinafter – GTA), for an act that contains elements of a tax offense, in particular on the grounds that further such tax advice has been changed or canceled (sub-para. 1 of para. 53.1 of the Tax Code of Ukraine, hereinafter - TCU).
Provisions of sub-para. 1 of para. 53.1 of TCU is applied to the ITA, provided that it is registered in the unified database of the individual tax advice.
If the provisions of the ITA conflict with the provisions of the GTA, the provisions of GTA are to be applied.
The taxpayer and/or the tax agent acting in accordance with the tax advice are not exempted from the obligation to pay the tax liability specified in the TCU.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the concept of “the moment of introduction of cash registers into service” of 06.07.2018, No. 3000/6/99-99-14-05-01-15/ІПК reports: the date of introduction of cash registers into service is the relevant date specified in the passport (form) of the cash register, the act of introduction of the cash register into service, and from which the warranty period of the cash register is calculated. Such a date should be entered into the information system of the SFSU at the initial registration of the cash register and from this date the service life of the cash register should be calculated.
Representatives of the fiscal department refer to para. 13 of the Procedure for maintenance and repair of cash registers, approved by the CMU Resolution No. 601 of 12.05.2004 (hereinafter – Procedure No. 601), which, upon completion of work on the introduction of cash register into service, a representative of the service center makes a record in the operational documents, makes a statement on the sealing of the cash register and the act of putting it into operation.
The operational documents include the passport (form) of the cash register, which must have separate sections for entering data on the introduction of the registrar into operation and its warranty (post-warranty) repair (paras. 7, 8 of Procedure No. 601). In this case, the warranty period for the use of the cash register is calculated from the date of its introduction into service (para. 18 of the Procedure No. 601).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On VAT Taxation” of 27.06.2018, No. 2877/5/99-99-15-03-02-16/ІПК reports: if goods/services, non-current assets are assigned for their use or begin to be used in non-objective, exempt from VAT and non-performing transactions (transactions specified in subparagraphs “a” – “г”, para. 198.5 of TCU), the VAT payer is obliged to calculate compensating VAT obligations in accordance with para. 198.5 of TCU. For this purpose, it is necessary to prepare and register a consolidated tax invoice in the Unified Register of Tax Invoices (hereinafter – URTI).
The tax base should be determined in accordance with para. 189.1 of the TCU.
The accrual of such VAT obligations is made on condition that the purchase of such goods/services, non-current assets was carried out with VAT, and for goods/services, non-current assets acquired or manufactured before July 1, 2015 - if, during such purchasing or manufacturing of the tax amount to be included in the tax credit.
It should be noted that the rules of para.198.5 of TCU became suchlike as of 01.01.2018.
At the same time, tax liabilities in accordance with para. 198.5 of TCU are calculated:
- for goods/services, non-current assets purchased after July 1, 2015, intended for use in non-taxable transactions, - in the reporting (tax) period in which the supplier of such goods/services, non-current assets registered the corresponding tax invoice in the URTI, i.e. in the reporting period in which the buyer of such goods/services found grounds for including the sums of VAT paid upon their purchase into a tax credit;
- for goods/services, non-current assets acquired or manufactured before 01.07.2015, which begin to be used in non-taxable transactions after July 1, 2015 - if the VAT amounts accrued (paid) during their purchasing or manufacturing to be included in the tax credit, and to be not accrued, if the VAT amounts to be not included in the tax credit.
The Ministry of Finance of Ukraine by its Order “On Approval of the Amendments to the Procedure for Presentation of Results of Documentary Verification for Compliance with the Legislation of Ukraine on the Issues of State Customs, Tax, Currency and Other Legislation by Taxpayers - Legal Entities and their Separate Divisions” of 05.06.2018, No. 547 approved amendments to Procedure for registration of the results of documentary verification of compliance with the legislation of Ukraine on issues of state customs, tax, currency and other legislation by taxpayers - legal entities and their separate subdivisions, approved by the order of the Ministry of Finance of 20.08.2015, No. 727.
The amendments provide for that in case of disagreement of the taxpayer with the conclusions of the documentary verification, except objections, the additional documents can be submitted, which are considered by the controlling authority.
One copy of the act (certificate) of the documentary verification and other verification materials should be kept in the supervising authority that carried out the verification.
The period of storage of acts (certificates) and other materials of documentary verification in the supervisory authorities is five years (in the case of appeal of the results of the verification, the term increases (if necessary).
The Ministry of Finance of Ukraine by its Order “On approval of general tax consultations on certain issues of taxation of land” of 06.07.18, No. 602, approved three general tax advices:
- on the collection of the fee for land in the event of lease of an area in an apartment building;
- on payment of the land tax by the owner of real estate located on a land plot, the rights to which are not registered for such person;
- regarding the collection of the land tax from individual - entrepreneurs – the unified tax payers.
The State Treasury Service of Ukraine reported that in order to avoid budget losses, in connection with the change of accounts, a transitional period was established, at which time the old accounts for transferring incomes to the state and local budgets remain relevant.
All taxes and fees transferred to the old account are not lost, are not returned, do not require additional redirection efforts, and are credited to the designated purpose and in accordance with the budget law.
By the time of the transition period - until September 11, 2018, the execution of transactions in both old and new accounts is carried out in regular mode.
The fiscal authorities added that until September 10, 2018, two sets of accounts remain active for the enrollment of taxes, fees, and payments, that is, both the old ones that were in effect before 02.07.2018 and the new ones that were in effect from 02.07.2018.
The given model will allow to keep personalized data on the payment of taxes, fees, payments to payers both on the accounts that existed before 02.07.2018 and on the accounts valid from 02.07.2018.
At the same time, the accounts for payment of the USC have not changed from 02.07.18.
The Supreme Court of Ukraine considered a lawsuit filed by the individual-entrepreneur, which was subject to a fine for non-recognition of cash in the Book of Income and Expenditures of the general system specialist.
From the previously expressed legal positions in the Resolutions of 01.04.2014, No. 21-54а14 and from 28.02.2018 in the case No. 824/2588/13-a, it follows that in the case of cash payments with the use of the cash registers, the cash recognition is:
- a set of actions for fixing the full amount of actual cash receipts in the fiscal reporting receipts of the cash registers (data of the accounting book)
- reflection of the cash in the accounting book of payment transaction on their basis.
Non-reflection of cash in the accounting book of payment transactions with the use of cash registers is a violation of the order of cash distribution, liability established by the Decree of the President of Ukraine “On the application of penalties for violation of norms on the regulation of cash turnover” of 12.06.1995, No. 436/95.
However, the proper, timely and complete fixing of cash in fiscal reporting receipts of the cash registers and reflection them on the cash basis at the accounting book of payment transactions was secured by the entrepreneur. In view of this, the SCU does not see grounds for imposing penalties for non-recognition, since the violation of maintaining the Accounting and Income Accounting Act does not give rise to impose a fine. This is stated in the resolution dated May 24, 2018, No. 803/1038/17.
