The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure for the Implementation of Measures to Promote Employment, Refunds for the Financing of Such Measures in the Case of Breaking the Guarantees of Employment for Internally Displaced Persons” of 06.12.17, No. 935 introduced adjustments to the procedure for reimbursement of expenses of employers for the salary of migrants employed by the direction of the employment centre. If earlier compensation could be received for six months in a row, according to the new rules it will be paid in a month - for odd months of work during the year. In general, as before, the salary will be reimbursed in no more than six calendar months (if the person belongs to categories with additional guarantees of employment assistance − no more than 12 months).
It was also clarified that the payment of funding would be discontinued in the event of cancellation of the certificate of registration of internally displaced persons, and added that no compensation is paid in the case of employment of the person for whom compensation has already been paid.
The Cabinet of Ministers of Ukraine by its resolution “Some issues of improving the mechanisms for the protection of property rights to land plots” of 06.12.17, No. 925 determined that the state registration of ownership of a land plot, which was not registered before January 1, 2013, in accordance with the legislation acted at the moment of its acquisition, would be carried out, if it establishes the fact of transfer of rights from the person whose information to be contained in the State Land Cadastre, to the person claiming his/her rights. Partly the resolution will come into force from the day of its official publication, and part of the rules - from 01.03.2018.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Registration of Tax Invoice and Adjustment Calculations” of 05.12.17, No. 2817/6/99-99-15-03-02-15/ІПК clarified some issues regarding the registration of tax invoices and adjustments calculations. The main conclusion, which is based on this consultation, − the TCU norms do not provide for a mechanism for the removal of tax invoices filed for registration from URTI. The mechanism applies to tax invoices sent to URTI, but were not registered, for example, in connection with the suspension of their registration.
At the same time, the representatives of the fiscal department reminded: if the reduction of tax liabilities is envisaged, the obligation to register in the URTI the adjustment calculation to the tax invoices drawn up for the buyer − the taxpayer of value added tax (hereinafter − VAT), is charged on the latter (para. 192.1 of the tax Code of Ukraine, hereinafter − TCU). It is obvious that the buyer is not able to fulfil this obligation in the event that the tax invoice, to which the adjustment calculation to be made, is blocked. It will be refused to register it, as the system does not contain information on the tax invoice to which it to be drawn up.
It is this situation that relates to the second important conclusion, which is based on the consultation: in the opinion of the controllers, the adjustment calculation can be made only to the tax invoice registered in the URTI. Indeed, the only way out not to expose the buyer to fines for late registration of the adjustment calculations (para. 1201 of TCU) is to leave the case until the release of the tax invoice. But, unfortunately, the VAT payer is not always able to postpone an event that makes adjustments in accordance with the requirements of the TCU.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On compensation of any expenses of an individual - a taxpayer (a volunteer) who incurred them during volunteer activity” of 07.12.17, No. 2863/6/99-99-13-02-03-15/ІПК reported that a monetary compensation made by the company for any expenses incurred by a volunteer individual during the conduct of volunteering activities, should be taxed be the personal income tax and the war tax on general grounds. Such an explanation argued by para. “г” of para. 164.2.17 of TCU, according to which the property or monetary compensation of any costs or losses of the taxpayer should be taxed.
It is worth mentioning the special norm from para. “б” of para. 165.1.54 of TCU, which provides for the possibility of exemption from taxation of charitable assistance paid to volunteers for the reimbursement of documented expenses incurred by them in connection with the provision of assistance, in particular, to combatants and internal refugees.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Taxation of Non-Residents’ Income from the Provision of Advertising Services” of 04.12.17, No. 2805/6/99-99-15-02-02-15/ІПК noted: if a non-resident renders services of online advertising in Ukraine to a Ukrainian firm, then he/she must create a permanent representation in our country.
Consequently, the payment for the services provided will be received directly by the permanent representation of the non-resident. Since he/she is taxed as a regular taxpayer for tax purposes, the resident is required to tax the payment for such services in accordance with paragraph 141.4 of the TCU. In addition, the Ukrainian company is exempt from paying tax at a rate of 20% of the amount of such payments at its own expense (para. 141.6 of TCU).
A permanent non-resident representation taxes its profit according to the general rules.
The Ministry of Finance of Ukraine by its Order “On approval of the procedure for transferring to the state budget customs and other payments made before/during customs clearance” of 01.11.17, No. 898 introduced a new unified account for payment of customs duties.
Representatives of the financial department offered a phased transition to the unified deposit account:
- from January 15 to July 16, 2018 − transitional period (at the request of the company);
- from July 17, 2018 − to pay customs duties to a new account is required on a permanent basis.
The introduction of the new deposit account, which will be opened in the State Treasury in the name of the State Fiscal Service of Ukraine, will enable companies to pay customs duties to one account, regardless of which customs will carry out customs clearance.
It should be recalled that every customs has its own treasury account. Therefore, companies at the time of customs clearance of goods should transfer customs payments to the account of the customs that conducts it.
It should be noted that it is not allowed to transfer funds from treasury accounts of customs to a new account of the SFSU. But taxpayers will have the opportunity, as before, to return the transferred funds if necessary.
The order enters into force from the day of its official publication (except para. 2, which will come into force on 10.10.2018).
The Ministry of Social Policy of Ukraine in its letter “On the Employment of Workers with Recordings from “LNR” and “DNR” of 18.10.17, No. 447/0/22-17/134 explained that the legislation does not provide for the possibility of refusing to employ with the presence in the workbook of recordings made by organizations that were illegally created in the territory of Ukraine. At the same time, the employer should not invalidate or correct the previous records in the work book during the acceptance at a new place of work (in such a situation, the records are declared invalid by the court).
Consequently, if the work book is “polluted” with similar recordings, then this does not mean that it is corrupted: only such separate information will be invalid. Therefore, do not pay attention to such data. The work book should be kept in the usual order.
