The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Financial Restructuring” (draft bill № 3555).
The mentioned above Law defines the conditions and procedures for the procedure conducting of voluntary financial restructuring of the debtor and the peculiarities of the procedure conducting of pre-judicial restructuring of the debtor with applying measures provided by relevant Law.
Also the Law provides that financial restructuring is carried out in order to:
- promoting recovery of economic activity of debtors, who are in critical financial condition, through the restructuring of their financial obligations and/or their business;
- support of stability of the financial system;
- providing access of debtors to financing to recover their business.
Financial restructuring procedure is applied to restructuring of economic activity and assets of the debtor, including those located outside the territory of Ukraine, and to monetary obligation of the debtor, including one that arose on the basis of contracts governed by foreign law.
The Cabinet of Ministers of Ukraine approved the Resolution “On approval of Procedure of photo and video fixation of customs and other formalities, which are carried out by the supervisory authorities” of 08.06.2016, № 370 (hereinafter − Resolution № 370), which should come into force 01.07.2016.
Resolution № 370 provides for the introduction of photo and video fixation of customs formalities, including examination (re-examination) of goods, vehicles and other formalities, which are carried out by the supervisory authorities.
Thus, the mandatory photo and video fixation during the customs formalities and other regulatory authorities will be implemented in stages through the use by customs officers of individual camcorders (video recorders) with their provision to respective divisions.
In total it is provided the implementation of mandatory video fixation of examination (re-examination) of goods, vehicles at crossing points across the state border, in the areas of customs control of internal customs, and during the execution of interagency mobile groups of measures to prevent and detect violations of the law on state customs.
It is also provided the attachment of video recordings to customs declarations by means of functional automated system of customs clearance of the State Fiscal Service of Ukraine (hereinafter − SFSU). In particular by the results of examination (re-examination) of goods, vehicles, during which photo and video fixation to be made, the official agency of revenues and duties should provide:
- entering to the examination acts of their electronic copies of reliable and complete information on the implementation of photographing, video recording;
- saving files with the results of the implementation of photo and/or video recording on the server of SFSU and attachment of such files if technically feasible to customs declarations or to information on transfer of goods and vehicles through the customs border of Ukraine.
The State Fiscal Service of Ukraine in subcategories 101.17 “ZIR” explained how should be reflected the data on returnable tare (container deposit).
Thus, it should be entered to the section A of tax invoice (hereinafter − TI) the summarizing data on transactions, on which the TI to be prepared, including:
- it should be indicated in line I the total amount of money payable taking into account the value added tax (hereinafter − VAT);
- the data on returnable tare (container deposit) should be indicated in line X.
The cost of container is defined in the agreement (contract) as returnable (deposit) and it should not be included in the tax base.
In other words, the data on returnable tare (container deposit), indicated in line X of section A, should not be accounted in the total amount of funds payable including VAT (line I of section A of TI).
The State Fiscal Service of Ukraine in its letter “On the payment of excise tax in the implementation of wholesale trade in fuel and the reflection of sales (wholesale) of fuel after 01.03.2016 in the Declaration of excise tax” of 09.06.2016, № 12691/6/99-99-12-03-03-15 reminded: according to para. 49.21 of the Tax Code of Ukraine (hereinafter − TCU) the payers defined by paragraphs 212.1.15 of TCU (i.e. persons who realize fuel) as well as taxpayers who have a valid (including suspended) licenses for the right to carrying out of activities of excisable products, which is subject to licensing under the legislation, are required to submit tax invoices for each reporting period established by TCU, regardless of whether such payers implemented business activities in the reporting period or not.
Therefore, before the entry into force of a new form of declaration, payers of excise tax defined by paragraphs 212.1.15 of TCU, regardless of whether they implemented business activities in the reporting period or not, are obliged to submit a tax invoice of excise tax at the statutory declaration form, approved by the Ministry of Finance of Ukraine of 23.01.2015, № 14, to the controlling authority at main place of registration.
In the absence of subject to the excise tax, the tax invoice should be submitted by such a payer through the filling the title page to it (without filling l. 05), filling in lines 15 and 16 of Annex 1 to the declaration with zeros and putting them to the section B of the declaration (in box 1).
In the case when subject to the excise tax arises, i.e. the availability of transactions on implementation of fuel volume over the volumes defined by paras. 213.1.12 of TCU, the taxpayers of its implementation should declare these obligations by filling the Annex 1 of the declaration and putting the amount of tax liability in the section B of the declaration (box B 1).
The Ministry of Environment and Natural Resources of Ukraine by its Order “On approval of forms for reporting on accounting of mineral resources and instructions for their filling” of 14.03.2016, № 97 approved forms of reporting on accounting of mineral resources, including:
- the reporting form № 5-ГР (flammable solid, metallic and nonmetallic minerals) (annual) “Reporting balance of mineral resources for 20 ____” – should be submitted to 5 February following the reporting year to the State Service of Geology and Mineral Resources of Ukraine by the mineral resources users, determined by Art. 13 of the Code of Ukraine on mineral resources, performing the use of subsoil on the basis and within the deposit (area), determined by special permit for the use of subsoil;
- the reporting form № 6-ГР (oil, natural gas, condensate, ethane, propane, butane, helium) (annual) Reporting balance of mineral resources for 20 ____” – should be submitted to 5 February following the reporting year to the State Service of Geology and Mineral Resources of Ukraine by the mineral resources users, determined by para.15 of Art.1 of the Law of Ukraine “On Oil and Gas” performing the use of subsoil on the basis and within the deposit (area) of oil and gas mineral resources, determined by special permit for use of oil and gas mineral resources;
- the reporting form № 7-ГР (underground water) (annual) “Reporting balance of use of underground waters for 20____” − should be submitted to 20 January following the reporting year to the State Service of Geology and Mineral Resources of Ukraine by the mineral resources users, determined by Art. 13 of the Code of Ukraine on mineral resources, performing the use of subsoil on the basis and within the deposit (area) of mineral resources, determined by special permit for the use of subsoil;
The National Bank of Ukraine adopted the Resolution “On approval of amendments to the Regulations on the procedure for opening, use and closure of accounts in local and foreign currencies” of 14.06.2016, № 346 (hereinafter − Resolution № 346), under which:
- it is given the norms of Regulation on the procedure for opening, use and closure of accounts in local and foreign currencies, approved by the Resolution of NBU Board of 12.11.2003, № 492, according to new requirements of the legislation of Ukraine;
- it is annulled the requirements on the submission to the bank when opening accounts:
a) by legal entities which are registered after January 1, 2016 − copies of constituent documents;
b) parties/local organizations of the party − copies of their certification of the registration;
- it is determined the procedure for opening of a current account by the liquidator in the name of individual − bankrupt;
- it is given the right to the individual while receiving the administrative services to use their own identification data received by servicing bank in the implementation of its identification and verification.
The Resolution № 346 comes into force 16.06.2016.
The Judicial Chamber on Civil Cases of the Supreme Court of Ukraine in its Resolution of 08.06.2016 in the case № 6-330цс16 concluded that taking into account Art. 18 of the Law of Ukraine “On Protection of Consumer Rights” of 12.05.1991, № 1023-XII conditions of the contract to be qualified as unfair, if they:
- violate the principle of good faith;
- lead to substantial imbalance of contractual rights and obligations of the parties;
- cause harm to consumer.
