The Verkhovna Rada of Ukraine considered draft Law “On the Amendments to the Law of Ukraine “On Collection and Registration of the Single Contribution for Mandatory State Social Security” regarding Submission of Single Reports on Single Compulsory State Social Insurance Contribution and Personal Income Tax” (No. 1057)
Presenting this document, the head of the Committee on Finance, Tax and Customs Policy Danylo Hetmantsev informed that the draft was developed to provide further implementation of tax reform which is aimed, among other things, at the simplification and unification of reports preparation and submission by the taxpayers to the controlling authorities. In particular, the draft provides that the reports on the unified contribution and personal income tax will be combined that will reduce the number of reports submitted by the taxpayers – insurers (enterprises and self-employed persons).
Relevant committee recommended to adopt this draft with the comments made by the members of the Committee and all technical and legal amendments.
The Draft was adopted in first reading by 318 MPs. The term of preparation for the second reading are reduced by half.
In addition, the MPs adopted in the first reading the Draft Law “On amendments to the Tax Code of Ukraine on the Submission of a Single Statement on a Single Contribution to the Mandatory State Social Insurance and Personal Income Tax” (No. 1072).
The State Fiscal Service of Ukraine will comply with the rules of the Ethic Conduct. The Order “On approval of the Rules of Ethical Conduct in SFS bodies” was signed by the Chief of the SFS Serhii Verlanov and published on the SFS web-site.
The Rules of Ethic Conduct laid down precise requirements for the etic conduct that must be met by the officials during the performance of their duties.
Indeed, the taxmen should conscientiously, competently, effectively and responsibly perform their duties, be impartial, and observe all generally recognized norms of ethic conduct and respect rights, freedoms and lawful interests of citizens.
Special attention was drawn to the prevention of corruption within the SFS bodies. For this purpose, the authorized persons on etic conduct issues who monitor the compliance with the Ethic conduct rules and provide explanations and consultations to the employees, will be designated, etc.
Document defines the actions that are taken by the service employee in case they question the lawfulness of the order issued by the head.
The rules are developed taking into consideration and in accordance to laws of Ukraine “On Civil Service”, “On Prevention of Corruption”, Resolution of the Cabinet of Ministers of Ukraine “On Approval of the Procedure for Conducting an Inquiry into Persons Authorized to Perform State or Local Government Functions and Persons Equated for the Purposes of the Law of Ukraine“ On Prevention of Corruption ”with Persons Authorized to Perform State or Local Government Functions” No.950 of June 13, 2000 approved by the Order of The National Agency of Ukraine For Civil Services No. 158 of August 5, 2016.
The State Fiscal Service of Ukraine informed by its individual tax advice “Is a company obliged to register the excise tax invoices in case of selling vouchers to the final customers?” No. 29/6/99-00-07-03-03/ІПК of September 5, 2019 that the vouchers sale transaction that does not involve the actual delivery (dispatch, shipment) of fuel starting July 1, 2019 is not determined as the fuel sale transaction (subitem 14.1.212 of the Tax Code of Ukraine, hereinafter – TCU).
At the same time, the taxpayer in the process of fuel sale must:
- electronic prepare excise tax invoice (hereinafter – ETI) for each goods code in accordance with UKTZED of fuel sold;
- register ETI in the Unified register of excise tax invoices (hereinafter – URTI) (i. 231.1 of TCU).
So, the payer of excise tax from fuel sale must register the gas station that retails and has license to retail the fuel. The ETI is prepared at the gas station indicating the amount of fuel sold and registered in UETIR in compliance with terms laid down in i.231.6 of TCU.
The State Labor Service of Ukraine explained how to properly make in the employment record book the record about education and graduation.
The employment record book is prepared in accordance with requirements stipulated in the “Instruction on the employment record books keeping” approved by the Ministry of Labor, Ministry of Justice and Ministry of Social Protection of the Population No. 58 of July 29, 1993 (hereinafter – Instruction No. 58).
In compliance with order of Ministry of Social Policy No. 748/2354/5 of November 8, 2013 Instruction No. 58 is supplemented by new provision according to which the employment record books are prepared for student of the higher education institutes and vocational schools that obtained a profession (qualification) under academic level “approved practitioner”, “junior specialist”, “bachelor”, “specialist” and continue education to obtain next degree, who are intern at the enterprise, institution, organization of any form of ownership.
Item 2.19 of Instruction No. 58 specifies the rules for recording in the employment record book. One of those rules provides that the records on education are put in the book prior to the information on employment. An employer in a separate line records the information on education in high education institution (in particular, work in student camps, experience internship, scientific contract-based research program) and time spent in graduate school with reference to the date, number and title of relevant documents. There is no need to certify the record on education with employer’s signature and seal.
According to i.4.1 of Instruction No. 58 in case of employee’s dismissal all information about employment and rewards recorded in the employment record book throughout the employment are certified by chief’s or other authorized person’s signature and company’s or HR department seal.
So, the issue on putting the information about the education to the employment book depends on whether the student has the employment book before the entrance to the educational institution: if the student has such book then the educational institution makes a record and in case the student doesn’t have such book – by the enterprise (institution, organization).
The record on completion of graduate school, put to the employment record book, is certified by chief’s or other authorized person’s signature and company’s or HR department seal.
The National Bank of Ukraine in letter “On indicating international bank account number (IBAN)” No. 50-0006/46321 of September 3, 2019 informed that the cheque book filled in by the bank in accordance with “Account number” that was relevant at that time (before introduction of IBAN standard) can be used until its term comes to an end.
As known, IBAN standard consists of 29 numbers. So, the NBU explained that the “Account Number” in the old cheque book can filled in a few lines taking into account that the form of cheque has some restrictions in terms of size as the blank sheets are printed.
Bank can give out cash in national currency from the cash office under the application for cash withdrawal from the current account of the legal entity, its branch and sole proprietor (i. 139 h. IV of the Regulation on conducting cash transactions by banks in Ukraine approved by NBU resolution No. 103 of September 25, 2018).
So, old cheque book that does not comply with IBAN standard can be used.
