The Verkhovna Rada of Ukraine adopted and the President signed the Law № 643-VII of 10.10.2013, which amends the Art. 4 of the Law “On Financial Services and State Regulation of Financial Markets”, providing for supplementing of the list of the types of financial services. As financial services are considered the following services:
- transactions with mortgage assets for the purpose of mortgage-backed securities’ issuance;
- banking and other financial services provided by the Law of Ukraine “On Banks and Banking”.
The Verkhovna Rada of Ukraine approved and the President signed the Law № 657-VII of 24.10.2013, by which, inter alia, canceled the certificate of registration of the VAT and the single tax payer. Registration of business entities as VAT payers and the single tax will be making by entries in the appropriate registers. The mentioned amendments included to the Tax Code of Ukraine.
The Cabinet of Ministers of Ukraine by the resolution № 805 of 23.10.2013 approved the Procedure for simultaneous coordination of scheduled inspections (audits) by controlling authorities and authorities of state financial control which stipulates that in the case when regulatory authorities and authorities of state financial control are planned the carrying out during the reporting period, of inspections of one and the same entity, such inspections are carried out by the said authorities simultaneously.
The Cabinet of Ministers of Ukraine by the resolution № 806 of 09.10.2013 approved the Procedure for the Single Register’s keeping of bills of lading on the movement of ethyl alcohol and alcoholic beverages, by which provides that to said register shall be entered:
- bill of lading with the control number, the mark of the supervisory authority’s representative in the excise warehouse of dispatch from this warehouse (supplies to it) of the ethyl alcohol and alcoholic beverages;
- information about persons who have access to the Register.
The Cabinet of Ministers of Ukraine by the resolution № 808 of 28.08.2013 approved the list of activities and objects that pose high environmental risk, which, inter alia, includes: the production of ferrous and nonferrous metallurgy (using non-ferrous metals, ores, enriched ores or secondary raw stock, metallurgical, chemical or electrolytic processes); construction activities involving the sand and gravel extraction, laying of cables, pipelines and other communications on the lands of water fund, genetic engineering activities, putting into circulation of genetically modified organisms and products produced using GMOs (in open and closed systems).
The Ministry of Revenues and Duties of Ukraine by the letter № 23906/7/99-99-15-04-01-17 of 12.11.2013 informed that, in accordance with sub-paragraph 2461.2.2 of paragraph 2461.2 of Article 2461 of Tax Code of Ukraine to the tax rate for the scrappage of cancelled vehicles on the vehicles that are classified according to commodity items codes 8702, 8704, 8705 according to the Ukrainian Classification of Goods for Foreign Economic Activity are applied coefficients.
The Ministry of Revenues and Duties of Ukraine by the letter № 12251/6/99-99-22-02-04-18 of 30.09.2013 clarified the issues of registration of an advance for business trip abroad and report on funds used during a business trip.
The Ministry of Revenues and Duties of Ukraine by the letter № 11550/6/99-99-19-04-02-16 of 19.09.2013 clarified the questions on consolidated tax invoices’ writing out. The Ministry said that paragraph 15 of the Procedure for the tax invoice completing stipulates that in the case of implementation of delivery of goods services, the supply of which has a continuous or rhythmic character in constant communication with the buyer, to the buyer may be written out consolidated tax invoice, based on specified in the contract the periodicity of payment for delivered goods/services (once every five days, once every ten days etc.), but no less than once per month and not later than the last day of the month. To the consolidated tax invoice should be attached the register of consignment note or other relevant supporting documents, according to which was carried out the supply of goods/services.
The Ministry of Internal Affairs and the Ministry of Revenues and Duties of Ukraine by joint order № 947/525 of 03.10.2013 approved the Instructions on Procedures of actions by authorities (units) of the State Border Guard at detection of signs of customs rules violations, as well as the identification of the property which has no owner or whose owner is unknown, and Procedure of further cooperation of authorities (departments) of the State Border Guard with the authorities of revenues and duties, which was developed in order to organize the interaction of the authorities (subdivisions) of the State Border Guard at State Border Service with the customs of the Ministry of Revenues and Duties of Ukraine in case of detection of customs rules violation as well as with the state tax authorities of Ministry of Revenues and Duties of Ukraine in case of detection of property which has no owner or the owner of which is unknown.
The Ministry of Internal Affairs of Ukraine, the Ministry of Economic Development and Trade of Ukraine and the Ministry of Finance of Ukraine by joint order № 967/1218/869 of 10.10.2013 approved amounts of payment for transporting and storing of temporarily detained vehicles on cars pounds. Amount of payment for transportation and storage of the vehicle on a platform or parked are collected from drivers and owners (owners) temporarily detained the vehicle (except vehicles belonging to public bodies) and are applied regardless of ownership area (parking) all enterprises, institutions and organizations which carry out activities related to the storage and delivery of vehicles.
The Ministry of Agrarian Policy and Food of Ukraine by the order № 638 of 28.10.2013 transferred to specialized tasting committees of producers and their associations a number of functions.
The National Commission for Energy State Regulation of Ukraine (NERC) by the letter № 7124/13/47-13 of 11.10.2013 noted that physical persons (citizens) who consume electricity for the workplace (office) of private notary for the purposes of notarial activity are not belong to the population category. Considering that the implementation of the notary or any other independent professional activities directly on the object of natural persons (consumers) intended to stay, can not be classified to meet your domestic or commercial needs, payment for the consumed electrical energy should carried out by retail electricity tariffs corresponding to voltage class.
The National Securities and Stock Market Commission of Ukraine (NSSMC) by the decision № 2187 of 08.10.2013 approved the Requirements to the audit report, which is submitted to the National Securities and Stock Market Commission as part of documents for registration, registration and prospectus for issue of certain types of securities, of the report on the results of share placement (except for securities of collective investment institutions). Requirements, in particular, provide that the audit report, which is submitted to NSSMC should be based on the results of the audit of the annual financial statements and/or the review of quarterly financial statements.
The National Securities and Stock Market Commission of Ukraine (NSSMC) by the decision № 2349 of 10.10.2013 approved amendments to the Regulations on the procedure for the preparation and disclosure of information by asset management companies and persons engaged in management of assets of private pension funds and the submission of the relevant documents to the National Securities and Stock Market Commission, according to which, in particular, asset management companies will have to submit to the NSSMC a monthly on the results of activities and calculating of net asset value of collective investment institutions.
The National Bank of Ukraine by the resolution № 397 of 08.10.2013 determined that banks have the right to prepare and make public the notes to the financial statements for 2013 in the same format which was used in the preparation of financial statements for 2012, subject to information disclosure under International Financial Reporting Standards. Resolution is registered in the Ministry of Justice of Ukraine on 29 October 2013 at № 1823/24355 and shall enter into force from the day of its official publication.
