The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Law of Ukraine “On Compulsory State Pension Insurance” regarding required insurance experience for the assignment of pensions to invalids of Group II” of 19.04.16, № 1110-VIII. Deputies prolonged the right of disabled of group II to a disability pension with insurance experience, established for persons with disabilities of I group by this Law until 1 January 2017.
Insurance experience, at the time of occurrence of disability or at the date of applying for a pension for disabled of group I, is as follows:
- before a person has reached the age of 25 years old inclusively – 1 year;
- from 26 years old before a person has reached the age of 28 years old inclusively – 2 years;
- from 29 years before a person has reached the age of 31 years old inclusively – 3 years;
- from 32 years before a person has reached the age of 34 years old inclusively – 4 years;
- from 35 years before a person has reached the age of 37 years old inclusively – 5 years;
- from 38 years before a person has reached the age of 40 years old inclusively – 6 years;
- from 41 years before a person has reached the age of 43 years old inclusively – 7 years;
- from 44 years before a person has reached the age of 48 years old inclusively – 8 years;
- from 49 years before a person has reached the age of 53 years old inclusively – 9 years;
- from 54 years before a person has reached the age of 59 years old inclusively – 10 years.
The State Fiscal Service of Ukraine in its letter “On preparation of adjustment calculation to tax invoice, drafted before the start of the reorganization, by the taxpayer, which was reorganized by joining to another VAT payer” of 11.04.2016, № 7964/6 / 99-99-19- 15/02/03 considered the issue.
Controllers indicate in the letter: despite the fact that when the reorganization of the payer of value added tax (hereinafter – VAT) by joining to another VAT payer (assignee) occurs annulment of his/her registration as a VAT payer, the taxpayer (assignee) has no basis for compiling the adjustment calculation to tax invoice (hereinafter – TI) prepared by the taxpayer, including in case of change of the amount of compensation for the cost of delivered goods/services.
If the amount of compensation for the cost of delivered goods/services by the taxpayer increases, the taxpayer as the assignee should prepare a new TI for the amount of the increase at the date of this increase.
The State Fiscal Service of Ukraine in its letter “On exemption from VAT transactions on delivery of software products” of 12.04.2016, № 8181/6/99-99-19-03-02-15 reported: transactions for the supply of systems and/or equipment, an integral part of which is software products, to be not related to transactions for the supply of goods and services, to which the VAT exemption applied. Accordingly, when implementation of such transactions, taxpayers are obliged to implement the calculation and payment of VAT on such transactions on a common basis, determined for the delivery of goods and services in Ukraine.
Only if a software product was delivered by the company-supplier as a separate item of supply and property right on such product was transferred (under the contract on transfer of exclusive intellectual property rights), such transaction should be exempt from VAT as a transaction for the supply of software products according to para.261 of subsection 2 of sec. XX of the Tax Code of Ukraine (hereinafter - TCU).
The State Fiscal Service of Ukraine in its letter “On the possibility of using the special VAT regime for transactions for the supply of services for storage of agricultural products by outside organizations and companies” of 20.04.2016, № 8924/6/99-99-19-03-02-15 stated that transaction for the supply of services for storage of agricultural products to other organizations and companies is not a transaction for the supply of agricultural company in the field of agriculture services.
VAT liabilities arising from the subject of a special regime of taxation of such transactions should be recognized in VAT declaration marked “0110”.
It should be reminded that in accordance with para. 5 of Sec.I of the Procedure for completion and submission of tax reports for VAT, approved by order of the Ministry of Finance of Ukraine of 28.01.2016, № 21, the taxpayers, which according to Art. 209 of TCU applied special tax regime of activities in Agriculture and Forestry and fisheries, except for the VAT declaration marked “0110”, which reflected payments to the budget, should submit VAT declaration marked “0121”/”0122”/”0123”. It is an integral part of the reporting for the relevant reporting period. Only those transactions that relate to the special regime established by the mentioned Article are included in such VAT declaration.
The Ministry of Finance of Ukraine by its Order “On Amendments to the Regulations on the procedure for accrual and payment of the unified contribution for obligatory state social insurance” of 28.03.2016, № 393 (to be published in the journal Official Gazette of Ukraine” dated 17.05.2016, № 36) updated rules for accruals and payment of the unified social contribution (hereinafter - USC), because after the legislative amendments in 2016, those Regulations were not adjusted.
In particular, its norms provide for the following:
1. In case of change of class of professional risk of production for the period before January 1, 2016 the taxpayer independently carries out the recalculation of USC for past periods on the basis of the size of USC in force at the date of accrual (calculation and determination) of wages (income), on which USC is charged.
The taxpayer reflects in a report on accrued amounts of USC, which is submitted during the reporting period, independently calculated amount in a result of recalculation (the difference between the accrued amount of USC by the size, established earlier and accrued amount of USC by the established size for a specified period).
Authorities of revenues and fees use the data specified in the report on change of class of professional production risk for the period before 1 January 2016, received from the Social Insurance Fund, to exercise control over correctness of reflection additionally charged (decreased) amounts of USC in the reports submitted to the authorities of income and charges, in accordance with established classes of professional risk of production for the periods indicated in the message.
2. A fine should be imposed, in the amount of 10% of not timely paid amounts, for non-payment (non-transfer) or late payment (late transfer) of USC by taxpayers, who committed specified violation in the period before 1 January 2015.
Starting from 1 January 2015 should be imposed a fine on the taxpayer, in the amount of 20% of not timely paid amounts, for non-payment (non-transfer) or late payment (late transfer) of USC.
For additional charging, the authority of revenues and fees or the payer of not timely paid USC amounts before 1 January 2015 should impose a fine in the amount of 5% of the specified amount, and after 1 January 2015 - 10% of this amount for each complete or incomplete reporting period for which this amount is additionally accrued but not more than 50% of additionally accrued amount of USC.
3. A penalty is charged at the rate of 0.1% on the amount actually paid of a shortage for each day of payment delay on the amount of a shortage. At the same time an example of its calculation in 2016 is given.
4. The forms are given in an amended law:
- statements of the person taking part in the compulsory state social insurance system;
- a model contract for voluntary participation in the compulsory state social insurance system;
- a model contract for one-time payment in the compulsory state pension insurance system.
The Ministry of Social Policy of Ukraine in its letter “On calculation of the average wage for payments on compulsory state social insurance” of 07.04.2016, № 101/18/99-16 commented examples of calculation of average wage (income) by type of compulsory state social insurance, approved by order of the Ministry of Social Policy of 21.10.2015, № 1022.
If, within 12 months before the occurrence of the insured event, according to the State Register of compulsory state social insurance, the insured person has insurance experience at least six months, the average wage for the calculation of maternity leave should be determined on the basis of accrued wages, from which insurance premiums are paid, but no higher than of double minimum wage per month and no less than the minimum wage established by law in a month of the insured event.
Despite this, the maternity leave in such a case should be calculated in the following order:
- the average daily wage, based on the actual payments from which insurance premiums are paid, are to be calculated;
- the amounts of the average daily maximum and minimum payments are to be calculated;
- the daily average amount of actual payments should be compared with the minimum and maximum average daily payments (calculated with double minimum wage);
- if the amount of the actual daily average payment is more than the minimum daily average payment, but does not exceed the maximum average daily payment, this amount is multiplied by the number of days that are the subject to payment;
- if the amount of the actual daily average payment exceeds the maximum payout, the amount of the benefit is to be calculated on the basis of maximum payout.
During the execution of the requirements in terms of determining of the amount of insurance payment per month should be applied bounding algorithm similar to limiting the maximum size of the USC base. That is, if in the full month period of maternity leave, the calculated payment amount exceeds twice the minimum wage (usually months with 31 calendar days), the amount of maternity leave in this month should be limited to this value. Accordingly, the total amount of insurance payments should be decreased.
