Legislative Review

11-15 February 2013. Made amendments to the Regulation on the procedure of submission by banks auditor's report to the National Bank of Ukraine

The Cabinet of Ministers of Ukraine by Decree of 11.02.2013 № 97 adopted a list of special tools, acquisition, storage and use of which is implementing by subject security activities, which included: body armor, protective helmets, gas sprays, sprays tear and irritating, gas pistols and revolvers and ammunition to them of 6, 8 and 9 millimeters, charged substances tear and irritant, rubber batons, handcuffs, plastic (textile) single use.

The Cabinet of Ministers of Ukraine by Decree of 11.02.2013, № 103 amends a list of licensing, which provides that the State Administration of Ukraine on Medicinal Products (SAUMP) will carry out licensing activities of import medicines.

Ministry of Emergencies of Ukraine by order of 12.12.2012, № 1410 approved the Rules of safety on the objects of production of dyes and pigments that apply to entities regardless of ownership and legal form, engaged with the production of dyes and pigments.

Ministry of Emergencies of Ukraine by order of 14.12.2012, № 1424 approved the Rules for safety during manufacturing fiberboard, which apply to all entities regardless of ownership and organizational forms that carry out activities related to manufacture of wood and wood products manufacturing.

Ministry of Finance of Ukraine by order of 17.12.2012, № 1340 approved form Register issued and received tax invoices and order its keeping, which stipulates that the registry is a form to register (registration) issued and received tax invoices. Register is maintained by persons registered as VAT payers. Register is in electronic form in the approved format and may be in paper form at will of taxpayers.

Ministry of Finance of Ukraine by order of 28.01.2013, № 39 approved forms: Calculation of tax liabilities to pay consolidated income tax, Messages taxpayer of the decision to pay consolidated income tax.

Ministry of Finance of Ukraine by order of 21.12.2012 № 1404 approved the form of tax collection rate for the special use of forest resources.

Order came into force on 15.02.2013

Ministry of Finance of Ukraine by order of 14.01.2013 № 12 has confirmed Procedure for registry, form registration statement, application for revocation of registration and certificate of registration of business software industry, applying specific taxation.

Order came into force on 15.02.2013.

Ministry of Social Policy by letter of 15.11.2012 № 447/10/136-12 considered grants and bonuses and stated that the base month for indexing grants is the month increasing its size in accordance with applicable law.

Ministry of Social Policy by order of 03.01.2013, № 2 approved the Procedure on allotment by territorial bodies of the central executive body that implements the state policy in the field of employment and labor migration services for professional orientation people.

Order came into force on 12.02.2013

National Commission on Securities and Stock Market by decision № 1852 of 25.12.2012 approved changes to some regulations - regulations on licensing of professional activity on the stock market.

Decision came into force on 15.02.2013

National Commission on Securities and Stock Market by decision of 25.12.2012, № 1851 defined the criteria for assessing the risk of initial financial monitoring - professional securities market participant to be used to launder the proceeds of crime or terrorist financing.

Decision came into force on 12.02.2013

National Bank of Ukraine by decree of 18.01.2013 № 16 approved amendments to the to the Regulation on the procedure of submission by banks auditor's report to the National Bank of Ukraine on the results of the annual audited financial statements.

National Bank of Ukraine by Decree of 08.01.2013 № 2 made changes to Regulation on registration, licensing, regulation sanation bank and supervision of him, which provide that on the such bank do not extend the requirements regarding the standards required reserve funds. Previously on sanation bank did not apply the requirements for standards of emergency funds into the bank account in  NBU.

State Registration Service of Ukraine by letter of 01.02.2013 № 105-7-12-13 recalled that in the name of legal entities of private law is forbidden to use of full or abbreviated names of state or local governments, or derivatives of these items. Violation of this restriction is the reason for the refusal of the state registration of a legal entity.

State Tax Service of Ukraine by letter of 11.01.2013, № 351/6/17-1115 reminded that the total taxable income of the taxpayer does not include funds or assets (services) provided as an aid to the treatment and medical care for the taxpayer expense of the charitable organization or employer, including the costs of the employer's mandatory routine inspection officer.

State Tax Service of Ukraine by letter of 28.12.2012 № 8026/0/61-12/15-3115 reported that a taxpayer who uses the cash method, has the right to form a tax credit of the reporting period based on tax invoices received within 60 calendar days of withdrawals from the bank account of the taxpayer, regardless of the date of receipt from the provider of goods / services, but with the limitation periods.

State Tax Service of Ukraine by letter of 15.11.2012 № 4967/0/51-12/15-3416 noted that real compensation costs for local area (land tax refunds) the lessor accordance with the conditions lease agreement of non-residential premises as to 01.01.2011 and after that date taxed VAT, except for transactions with the lessor compensation for such costs - budget institution, which was 01.07.2012 not liable to VAT

State Tax Service of Ukraine by letter of 29.12.2012 № 12875/0/71-12/22-3317 noted that import operation is completed the date of receipt of the goods into the territory of Ukraine, the actual crossing of the customs border of it, as evidenced by affixing the relevant customs provisions on consignment and accompanying documents, but it has to be МД type ІМ-40

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