The President of Ukraine signed the Law of Ukraine “On Amendments to the Law of Ukraine “On Education” on the peculiarities of access of persons with special educational needs to educational services” of May 23, 2017, No. 2053-VIII, which amended the Law of Ukraine on Education. In particular, it is supplemented by Art.231, which ensures the realization of the right to education of persons with special educational needs. The term “person with special educational needs” also appeared in the Law for the first time. This is “a person who needs additional permanent or temporary support in the educational process in order to ensure the right to education, promotion of personality development, improvement of health and quality of life, raising the level of participation in community life”.
According to the new edition of Art. 7 of the Law on Education, persons with special educational needs are provided with the right to study using the language, methods and communication methods most widely available for such persons, in particular the teaching of sign language and Braille. An individual development program will be developed for children with special needs. Also, the normative-legal act extends the powers of local executive authorities and local self-government bodies in the field of education, in particular, to ensure access of children with special needs to educational institutions, to transport them to the place of study and home.
Professional training or retraining of people with special educational needs in vocational schools will be carried out at the expense of budget funds (Article 40 of the Law on Education).
Also, the Law establishes two new forms of education − distance and individual (Article 3 of the Law on Education).
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Regarding the Organization of Recuperation and Rest of Children, Preserving the Network of Children’s Health-Improving Institutions” of 06.06.17, No. 2081-VIII, which provided for the establishment of the State Register of Property Objects of Children’s Facilities Improvement of all forms of ownership. Property objects to be included in the register − complexes of buildings, structures, including engineering, other premises, land plots on which they are located, which collectively provide the activity of the institution. The purpose of conducting such an electronic database is to prevent the liquidation, pledge transfer, re-profiling, use not for the purpose of these objects, and also to ensure the availability and openness of information about children’s recreation facilities and the services they provide.
The Government was entrusted with the task of providing a technical opportunity to submit information to such a register in the period up to April 1, 2018. The procedure for submission of information by the heads of institutions for inclusion in the State Register should also be determined by the Cabinet.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure for the Return of Illegal State Aid Unacceptable for Competition” of 04.07.17, No. 468, determined the procedure for the execution of decisions of the Antimonopoly Committee on the return of illegal state aid.
The term for transferring and/or committing other actions, which ensure the return of illegal state aid to its recipients, can not exceed six months from the date of the official promulgation of the AMCU decision.
Illegally obtained state aid will have to be returned, even if it results in insolvency and/or bankruptcy of the recipients.
It should be recalled that illegal state aid is being returned in order to eliminate the distortion of competition caused by the competitive advantage obtained as a result of illegally provided state aid and to restore the state of such enterprises in the market in which they were before obtaining illegally state aid.
The Government’s decision will come into force on August 08, 2017.
The Cabinet of Ministers of Ukraine adopted the Resolution “On Approval of the Procedure for Reviewing Complaints on the Decision of the Commission of the State Fiscal Service on the Refusal to Register a Tax Invoice/Adjustments Calculation in the Unified Register of Tax Invoices” of 04.07.17, No. 485, and issued the Procedure for Review of Complaints against the Decision of the State Fiscal Service Commission on refusal to register a tax invoice/adjustment calculation in the Unified Register of Tax Invoices.
The VAT payer, whose tax invoice fell under the blocking procedure and the SFS commission refused to register it, can appeal such a decision within 10 calendar days after it was received.
The complaint should be made exclusively in writing and submitted personally or through an authorized representative directly to the SFS. Such a complaint can be sent by post.
The complaint must contain:
- title or surname, name, and patronymic of the taxpayer submitting the complaint, his/her tax address;
- tax number or series (if available) and passport number (for individuals − entrepreneurs who have a mark in the passport about the right to make any payments in a series (if any) and passport number);
- details of the appealed decision of the SFS Commission;
- information on the reasons for the disagreement between the taxpayer and the decision of the SFS Commission;
- information about appealing the decision of the SFS Commission to the court;
- requirements of the taxpayer submitting the complaint;
- address to which the decision is to be sent taken as a result of the consideration of the complaint.
The complaint can be accompanied by explanations and copies of documents, certified in accordance with the established procedure, confirming the information indicated in the tax invoice/adjustment calculation to which the procedure of suspension of registration has been applied.
The tax authorities have 10 calendar days for consideration of the complaint.
The State Fiscal Service of Ukraine in the Individual Tax Advice “On Adjusting of the Financial Results before Taxation on the Amount of the Executive Fee and Enforcement Expenditures” of 30.06.17, No. 929/6/99-99-15-02-02-15/ІПК clarified that the payment of the executive fee and the costs of enforcement proceedings paid to the executive authorities during the formation of the financial result should be reflected according the rules of accounting. That is, the differences of such collection are not provided for by the Tax Code of Ukraine (hereinafter − TCU).
It should be recalled that since 01.01.17, a new “penalty” difference appeared in TCU, which was fixed in para.140.5.11 of TCU. It provides for that the financial result should be increased by the amount of recognized penal sanctions, penalties, fines accrued in accordance with civil law and civil contracts in favour of non-payers of income tax (except for individuals) and the so-called “zeroes”.
The State Fiscal Service of Ukraine in the letter “On the entry into force of the order of the Ministry of Finance of Ukraine dated April 28, 2017 No. 468” of 10.07.17, No. 17973/7/99-99-15-02-01-17 stressed that the order of the Ministry of Finance dated 28.04.17, No. 468 (hereinafter − Order No. 468), which amended the form of the Report on Controlled Transactions, entered into force on June 16, 2017.
Therefore, representatives of the fiscal department noted that the report on controlled transactions carried out by taxpayers during the reporting year 2016 should be filled in and submitted already according to the updated form in accordance with the procedure approved by the order No. 468. In addition to the above, Reports for 2016 submitted before the entry into force of the order No. 468, will be considered valid by the tax authorities.
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to the form of the Tax Return Declaration” of 31.05.17, No. 545 introduced changes to the form of the Tax Return on rent, approved by the Order of the Ministry of Finance of Ukraine dated August 17, 2005, No. 719. Specifically, Annex 1 “Calculation of rent for the use of mineral resources for the extraction of minerals” is contained in the new wording.
Other changes to the declaration are of a cosmetic nature and are intended to bring the form of the rent declaration into compliance with the norms of the Tax Code of Ukraine.
A document that provides for changes is not published. However, when this happens, guided by para. 46.6 of TCU, the updated form of the declaration should be submitted from the period that comes after the period of entry into force.
The Ministry of Finance of Ukraine by its Order “On approval of the Procedure for conducting and forms of the Register of applications for payment by instalments, deferral of monetary obligations or tax debt” of 30.05.17, No. 540 determined the procedure for entering information to the Register of applications on payment by instalments, deferral of monetary obligations or tax debt, a system for recording information about applications and other documents related to the allocation of instalments, deferrals of monetary obligations or tax debt.
Information about applications received during the operational day, which is confirmed by the mark of the controlling body, should be entered into the register during the operational day of receipt in the chronological order of their receipt.
If the application has been received by the controlling authority after the end of the operational day, the information about such an application should be entered into the register during the next business day.
The register will be placed on the official web-portal of the State fiscal service of Ukraine. It will be open. Information in it will be daily updated.
It should be recalled that the Register will specify, in particular, the number and date of the decision of the controlling authority on the results of the consideration of the application, the date and number of the agreement on payment by instalments, deferral of the monetary obligation or tax debt, the value of the property transferred to the tax pledge.
The National Bank of Ukraine by its Resolution “On Amendments to the Resolution of the Board of the National Bank of Ukraine dated December 13, 2016, No. 410” of 10.07.17, No. 61 simplified the early repayment of loans from non-residents. The Resolution of the NBU Board No. 410 dated December 13, 2016 “On Regulation of the Situation in the Monetary and Monetary Markets of Ukraine” establishes prohibition on early repayment of foreign currency loans and loans received by residents from non-residents. The same document identified a number of exceptions to such a ban. The National Bank has expanded the existing exceptions to the early repayment of loans attracted from non-residents.
Thus, on July 11 (that day the Resolution came into force):
- banks have the right to repay such loans earlier;
- business can repay loans in the event that the shareholder of such a borrower or non-resident lender is an international financial institution;
- resident borrowers can make early repayments of loans provided that the non-resident lender is a bank.
The Ministry of Social Policy of Ukraine in its letter “On the application of paragraph 10 of the Order No. 100” of 10.05.17, No. 1380/0/101-17/282 reported that in case of changing the tariff rate (salary) to individual employees in connection with assigning a higher grade or transferring to another job (position), which is paid higher, adjustments to the average wage should not be made.
It should be recalled adjustment is needed if the tariff rate has increased in the accounting period or in the period during which the average earnings are kept. The Ministry of Social Policy emphasizes that when it comes to calculating the compensation for unused vacation, then the adjustment is necessary in the case when the salary increase occurred in the calculation period (in this case there is no the period during which earnings are saved).
The Ministry of Social Policy of Ukraine by its Order “On bonuses and remuneration of heads of state enterprises belonging to the sphere of management of the State service of Ukraine on labor issues” of 06.06.17, No. 940, established the conditions and amounts of bonuses of state enterprise management heads belonging to the sphere of management of the State service of Ukraine on labor issues. Quarterly bonuses will be paid in case of implementation and over fulfilment of the planned indicators of net profit, net income (revenue) and capital investment. Size will be determined by a certain amount of salary (depending on the achieved indicators). The quarterly bonus can not exceed 3 salaries.
The amount of the annual bonus will be determined depending on the performance of the financial plan indicators for the relevant year and the rates of change in the enterprise performance. Limit amount of annual bonus is 2 salaries.
In addition, the conditions and amounts of remuneration for effective management of the state property are determined. If the activity of the manager is considered to be satisfactory, the annual remuneration will be 2 salaries, if the effective - 4 salaries.
The State Service of Ukraine on Labor issues by its letter “Methodical recommendations for local governments on the implementation of state supervision over the observance of labor legislation” of 22.06.17, No. 6827/1/4-ДП-17 developed guidelines for the local councils on control of compliance with the Labor legislation.
The letter states that in order to exercise control powers, city councils of cities of region significance or united territorial communities are recommended to ensure the creation of new or imposing control powers on the current executive body. The number of the executive body sufficient for effective control is recommended to be set at the expense of 1 Labor Inspectorate by 20 000 population living on the territory of the city council of the city of a regional significance or a united territorial community. In the united territorial communities, which number up to 20 000 inhabitants, according to the decision of the community, control powers can be imposed on an authorized official who must have higher legal or economic education at an educational qualification level not lower than a junior bachelor’s or a bachelor’s degree.
The letter also specifies which duties and powers should be included in the job descriptions of inspectors.
