The Verkhovna Rada of Ukraine adopted the Law № 243-VII of 16.05.2013, which establishes the features of children short stay in facilities, which transact business activities in the field of entertainment and catering.
Thus, it is prescribed that children under the age of 16 years from 22.00 to 06.00 may be in nightspots and dining facilities only by the presence of at least one of the parents or other legal representative of the child or the person that accompanies him and is personal responsibility for him.
The Verkhovna Rada of Ukraine adopted the Law № 230-VII of 14.05.2013, which permitted the importation and sale in the Ukrainian of aviation gasoline at commodity item № 2710 11 31 00, according to Ukrainian Commodity Classification for Foreign Economic Activity (UCCFEA) to introduce of certified alternative fuel in Ukraine. The aforementioned aviation gasoline can be imported into the territory of Ukraine in the amount of not more than 1 thousand tonnes per calendar year. These changes have been made to the Law “On the prohibition of importation and disposal on the territory of Ukraine leaded gasoline and lead additives to gasoline”.
The Cabinet of Ministers of Ukraine by resolution № 400 of 05.06.2013 approved the Procedure for the formation and maintenance of the list of business entities which provide intermediation services in employment, and business entities engaged in hiring workers for the further work execution in Ukraine at other employers.
This Procedure provides that could be included in this list of business entities, which, in accordance with Art. 36 - 39 of the Law “On Employment”, provide intermediation services in employment and workers hiring for further work performance in Ukraine at other employers.
The Cabinet of Ministers of Ukraine by Resolution № 398 of 05.06.2013 approved the Procedure for the self-regulatory organization status recognition in the field of land management, which establishes the procedure for the recognition of the status of the self-regulatory organization in the field of land management by the State Agency for Land Resources of Ukraine (SALR). Thus, as the self-regulatory organizations in the field of land management are considered legal persons operating on the principles of self-government, and the purpose of which is not to obtain profit.
The Cabinet of Ministers of Ukraine by Resolution № 403 of 10.04.2013 approved the Procedure for average market price determining of the cars, motorcycles, mopeds, which establishes a mechanism for determining of average market price of cars, motorcycles and mopeds to determine the income from their sale (exchange) for the PIT taxation.
The average market price of the vehicles is a value which is determined by statistical methods and is equivalent to probabilistic price for which may be buying and selling the specific vehicle brands and models with appropriate useful life and mileage on the fixed date for the assessment.
The Ministry of Revenues and Duties of Ukraine by letter № 1129/С/99-99-17-02-01-14 of 14.05.2013clarified the question of the right to tax abatement and reminded that, in accordance with subpar. 166.1.1, par. 166.1 of Art. 166 of the Tax Code of Ukraine (TCU) № 2755-IV on December 2, 2010, the taxpayer has the right to tax abatement on the results of the reporting tax year.
In tax abatement are included the fact prior expenses during the year, approved by relevant payment and settlement documents, among other things by receipts, fiscal or trade checks, petty cash receipts, copies of contracts that identify the seller of goods (works, services) and their customers. These documents have to be reflected the cost of goods (works, services) and their period of sales (performance, service) (subpar. 166.2.1, par. 166.2 of Art. 166 of TCU).
The Ministry of Revenues and Duties of Ukraine by the letter № 1883/6/99-99-19-04-01-15 of 29.04.2013 presented the clarification regarding name wording of the buyer and the seller in tax invoices. In particular, it noted that the discrepancy between the size of the letters which indicated name of the seller and the buyer in the tax invoice and the letters of the names mentioned in the statutes of such persons, is no reason to accept such invoice, which is filed with the violation, if the other requirements of its filling are correct.
The Ministry of Revenues and Duties of Ukraine by the letter № 1590/6/99-99-19-03-02-15 of 26.04.2013 reminded of the application of tax benefits under the action of the National classifier of Ukraine 009:2010 “Classifier of Economic Activities” and informed that temporarily for a period of 10 years since January 1, 2011 are exempt from taxation on profit tax those types of activity in economic sectors, stipulated by par. 17, subsection 4, section XX of the Transitional Provisions of the Tax Code of Ukraine.
The Ministry of Revenues and Duties of Ukraine by the letter № 654/Ш/15-14-14 of 05.02.2013 clarified the issue concerning the payment of taxes in the case of ABCA organizations and has informed that according to Art. 1 of the Law of Ukraine “On apartment building co-owners association” (hereinafter – the Law) as association of co-owners of apartment building (hereinafter – Association) is considered a legal entity created by the owners for promoting the use of their own property and the management, maintenance and use of the indivisible and common property. In accordance with Art. 4 of the Law, the Association is a non-profit organization and its purpose is not to obtain profits for distribution among the members.
The Ministry of Economic Development and Trade of Ukraine by the order № 435 of 07.05.2013, has approved the techno-economic justification form of practicality of responsibility delegating on management of state corporate rights and information about the responsibility delegating transfer to manage of state corporate rights by subjects of state property management.
The Ministry of Social Policy of Ukraine by the letter № 31/06/187-13 of 24.04.2013 on the work of the accounting department reported that by the resolution of the Verkhovna Rada of Ukraine on 12 September 1991 № 1545 “On the procedure of temporary actions on the territory of Ukraine of separate legislation acts of the USSR” stipulates that, until the appropriate legislative acts of Ukraine on the Ukrainian territory shall apply legislative acts of the USSR on matters that are not regulated by the legislation of Ukraine, under the condition that they do not conflict with the Constitution and laws of Ukraine.
In accordance with Art. 56 of the Budget Code of Ukraine, the regulation of issues of accounting methodology and reporting on the implementation of budgets administered by the Central executive authority, which ensures the formation of state fiscal policy.
The Ministry of Social Policy of Ukraine by the letter № 498/13/84-13 of 08.05.2013 clarified issues of compensation accruals for unused vacation in dismissals and has informed that the average salary calculation for the calculation of compensation for unused vacation is made according to the Procedure of average salary calculation, approved by resolution of the Cabinet Ministers of Ukraine № 100 of 02.08.95, on the basis of payments for the last 12 calendar months of work prior to the month of compensation payment.
If the employee has worked less than 12 calendar months, the average salary calculation is made on the basis of payment for actual worked time, i.e., from the first day of the month after registration before the first day of the month in which the compensation is paid for unused vacation.
The Ministry of Justice of Ukraine by the order № 924/5 of 18.05.2013, introduced amendments to Regulations on the organization of levying of execution approved by order № 512/5 of the Ministry of Justice of 2 April 2012.
The National Bank of Ukraine by resolution № 209 “On regulation of the monetary market” of 06.06.2013 has fixed from 10 June 2013 the refinancing rate in 7% per annum.
The National Securities and Stock Market Commission (NSSMSC) by decision № 823 of 14.05.2013 approved the changes in the Procedure for registration of the shares at the authorized capital change of the company. These changes, in particular, provides that for the registration of shares issuance the reissue prospectus in the case of a private placement of additional shares to JSC does not need to file in registration authority (NSSMSC, its central administration or territorial authority) certified by signature and stamp of JSC: copy, published in the official newspaper, of shareholders notifying on the possibility of realizing of their priority rights to purchase additional shares, a certificate of personal notice of all the shareholders on the possibility of realizing their priority right to acquire of additional shares containing the date and time (or start date and ending) and shareholders notifying method.
The Social Insurance Fund on temporary disability by the letter № 04-29-1326 of 23.05.2013 clarified issues regarding the calculation of average salary (income, cash security) for the calculation of payments on compulsory state social insurance.
In particular, it reminded that paragraph 10 of the Procedure for calculating of the average wage (income, cash security) for the calculation of payments on compulsory state social insurance, approved by resolution № 1266 of the Cabinet Ministers of Ukraine of 26.09.2001 (hereinafter - the Procedures), determined if in the billing period before the occurrence of the insured event, the insured person had no wages for legitimate reasons, which are specified in paragraph 4 of this Procedure, or if the insured event occurs in the first working day, the average salary for the calculation of insurance premiums and the payment of the first five days of sick the employer's expense is determined on the basis of monthly tariff rate (salary) established by the employee at the time of insured event.
Social Insurance Fund on temporary disability by the letter № 01-06-1294 of 20.05.2013 recalled that Art. 4 of the Law of Ukraine № 2240 “On compulsory state social insurance due to temporary disability benefits and expenses occasioned by the burial” of 18.01.2001 (hereinafter - the Law) entitlement to benefits for state social insurance due to temporary disability benefits and expenses, caused burial are insured by citizens of Ukraine, foreigners, stateless persons and members of their families residing in Ukraine, unless otherwise provided for by international agreements of Ukraine, consent to obligation by the Verkhovna Rada of Ukraine. This right arises from occurrence of the insured event during the period of work (including the test and the day of dismissal), unless otherwise required by law.
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