The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure for Use of electricity for the population” of 23.08.16, № 591 adjusted the Procedure for Use of electrical energy for the population.
Thus, now domestic customer can submit the package of documents for conclusion of the use contract personally as well as by mail.
Also, the procedure of electrical power outage for non-payment was adjusted for consumers. In particular, it was supplemented: if a consumer submits payment receipt for the consumed electricity to the personnel arrived to disconnect, it will not be disconnected.
In addition, the procedure for taking a meter reading is clarified. It should be done by the electricity supplier and/or the domestic customer per month in accordance with the terms of the contract. The domestic customer, as a rule, takes readings of the meter as on the first day of the month following the accounting period (month).
The resolution also specified the requirements for payment documents on the basis of which the consumer should pay for the services.
At the same time, the Procedure is added:
- a model contract on purchase and sale of electric energy under “green” tariff to the contract for the use of electric power;
- the form of the establishment or replacement, or technical verification, control inspection, or saving of metering station seals (meters), that is installed on the object of the consumer;
- act of electricity distribution on domestic and nondomestic needs.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of the list of goods with the exchange quotation, and the world’s commodity exchanges to verify the conformity of conditions of controlled transactions with the principle of “arm’s length” of 08.09.16 г. № 616 in order to control the transfer pricing determined the list of goods with the exchange quotation (according to the code of UCC FAA) and the world’s commodity exchanges for each product group. It included the following groups of commodities:
- live animals (cattle, pigs);
- cereal crops;
- oil and products of its distillation;
- black metals;
- articles made of ferrous metals.
Henceforth business entities engaged in controlled transactions of exports and imports of such goods for the purpose of taxation should be guided by the range of prices prevailing on commodity exchanges, defined by the Government (Chicago Mercantile Exchange, New York Mercantile Exchange, Multi-mercantile Exchange of India, etc.).
The State Fiscal Service of Ukraine in its letter “On crediting of sums of paid advance contributions on dividends in reduction of tax liabilities on income tax” of 30.08.16, № 18734/6/99-99-15-02-02-15 reported: in line 16.3.1 wage applications to the Declaration № 897 (after making the amendments in its form – line 16.4.1 of wage applications) for the first quarter, half-year period, three quarters, a year, should be reflected paid advance payments in these periods when the payment of dividends, which are accounted in for a decrease in the accrued amount of tax for the relevant reporting period (first quarter, half-year period, three quarters, a year).
Thus, the tax authorities are not against the fact that quarterly payers rank paid dividend advances in a certain period of intra-annual on account of income tax accrued during the same period. In this case, this approach can be described as a very loyal, because sub-paras. 57.11.2 of the Tax Code of Ukraine (hereinafter − TCU) note that the crediting occurs only on the amount of income tax declared in the tax return for the reporting (tax) year.
The State Fiscal Service of Ukraine in its letter “On the application of the cash method of tax accounting of VAT” of 20.07.16, № 15706/6/99-99-15-03-02-15 explained how the parties should determine tax liabilities and tax credit under counter deliveries of coal production. Netting of counter claims is considered to be another kind of compensation for the cost of delivered (or to be delivered) goods, therefore such transactions apply to the cash method of value added tax (hereinafter − VAT).
Thus, the tax liability of the party are accrued when receiving the coal from the contractor, and the right to a tax credit arises on the date of shipment of goods within the netting (in the presence of a registered tax invoice).
It should be recalled that there is introduced the cash method for VAT payers that supply coal and/or the products of its enrichment of commodity items 2701, 2702, 2703 00 00 00, 2704 00 according to UCC FAA, temporarily, from 01.01.16 to 01.07.17.
The State Fiscal Service of Ukraine by its letter “On the application of the normal price in the determination of the VAT base in the course of documentary audits” of 15.08.16, № 27600/7/99-99-14-02-01-17 explained how to justify the discrepancy between the normal price for manufactured products /provided services and the market price. This allows controllers to use the latter as a minimum basis for the calculation of VAT.
In the scheme of the evidence the important place will take the evidence of the official manufacturer of the possession of information on market prices of products /services and conscious documenting of their sale at significantly reduced prices to fictitious “mediator” for the purpose of tax evasion and taking possession of the funds.
Controllers also will be interested in the legal and factual dependence of parties (individuals relatedness) and the failure of a mediator or other counterparty of a producer (in the chain between the mediator and the manufacturer) of business activity.
The Ministry of Finance of Ukraine by its order “On approval of the Procedure for transfer, return, and destruction (disposal) of samples of goods after the study (examination) by the Specialized laboratory for examination questions and researches by the SFS and forms of acts on the transfer of samples of goods on the return of samples of goods, the destruction (disposal) of samples of goods” of 28.07.16, № 699 approved the procedure for transfer, return, and destruction (disposal) of samples of goods after the study (examination) by the Specialized laboratory for examination questions and researches (hereinafter – SLER) by the SFS when the implementation of the tax and customs control, well as customs clearance. Also, the following is established:
- form of the Act on the transfer of samples of goods;
- form of the Act on the return of samples of goods;
- form of the Act on the destruction (disposal) of samples of goods.
The control samples as well as the remains of the studied sample and samples damaged during the investigations (examinations) should be stored in a specialized laboratory for examination by the SFS (its separate division) within 60 days of receipt.
During the period of storage samples in SLER of SFS, the owner, the declarant, the taxpayer or the person authorized by them are entitled to submit written applications with the requirement of their return.
The National Bank of Ukraine by its Resolution “On the regulation of the situation in the monetary and foreign exchange markets of Ukraine” of 14.09.16, № 386 continued to simplify the restrictions in the monetary and foreign exchange markets.
Thus, henceforth the banks’ customers can get foreign currency in cash or precious metals from their current and deposit accounts through cash departments and ATMs within UAH 250 000 per day in hryvnia equivalent per client. Previously this restriction was UAH 100 000.
In addition, Ukrainian companies that received credit or loans from non-residents can buy foreign currency for the repayment of a debt, even in the presence of their currency accounts in excess of USD 25 thousand. However, only on the condition that for such purposes they will use purchased currency accounts as well as available.
As before, the calculations on export-import transactions should be carried out up to 120 calendar days, and receipts in foreign currency are the subject to mandatory sale in an amount of 65%. The Resolution is effective from 15.09.2016 till 15.12.2016 inclusive.
The Ministry of Social Policy of Ukraine in its letter “On the activities of the territorial social service centres (provision of social services)” of 07.04.16, № 5118/0/14-16/014 clarified certain nuances of the regional social service centres. In particular, the legislators noted the following.
Firstly, territorial centre is entitled to establish a department of stationary care for permanent or temporary residence of the wards. But since 01.01.17 this department can work for servicing of not less than 10 and not more than 50 lonely people.
Secondly, territorial centres are obliged immediately serve internally displaced persons. The Ministry explained: “immediately” − means the provision of social services to refugees on the day of appeal. For servicing such persons should submit an identification document and a certificate for the registration of internally displaced person.
Thirdly, the basic salary of the head of the newly established department of territorial centre is determined on the basis of number of people in servicing (see. paras. 2.2.4 The conditions of payment of employees of health care institutions and institutions of social protection of the population, approved by joint order of the Ministry of Labour and the Ministry of Health of Ukraine dated 05.10.05, № 308/519).
If the doctor occupies the position of the head of the department, his/her salary should be set taking into account the tariff categories of doctors in related disciplines and qualification categories and increased by 10-25% depending on the volume of work.
