The Cabinet of Ministers of Ukraine due to anthracite shortage, caused by “blockade” of uncontrolled territories, decided to take temporary emergency measures in the electricity market. In thermal power plants, for which the anthracite coal is a major in the production of energy, it will be introduced the special measures of savings of raw materials: they move to energy-saving mode. The load will be increased on nuclear power plants and thermal power stations operating on another group of coal. This was reported on a single web portal of the executive power.
At the same time, the officials inform that it will be done everything in order to minimize any negative consequences for Ukrainian citizens. “Fan” disconnection of houses from electric power is possible only in extreme cases, and people will be informed on this in advance.
The State Fiscal Service of Ukraine in its letter “On the sale of item of immovable property, which is in the temporarily occupied territory” of 17.01.17, № 740/Р/99-99-13-02-03-14 noted that the income of an individual-resident from the sale of item of immovable property − apartment, located in the temporarily occupied territory – should be imposed by 5% of the income tax and 1.5% of the war tax (Art.172 of the Tax code of Ukraine, hereinafter − TCU). Tax officers argued in favour of the fact that temporarily occupied territory of Ukraine is an integral part of the territory of Ukraine covered by the Constitution and laws of Ukraine (Art. 1 of the Law of Ukraine “On the rights and freedoms of citizens and legal regime in the temporarily occupied territory of Ukraine” of 15.04.14, № 1207-VII).
It is not required to pay the tax and fee if the following conditions of Art. 172.1 of TCU are met simultaneously:
- an individual sold the residential building, apartment or their part, room, garden (suburban) house (including the land plot where situated such items, utility buildings and structures) or land plot, which size does not exceed the norms of free transfer of land established by Art.121 of the Land Code of Ukraine, depending on its purpose;
- an individual made the first sale of one of the mentioned above items during the reporting calendar year;
- immovable property, which is the subject of the contract of sale, was owned by individual-seller more than three years (except inherited property).
When even one of the mentioned above conditions of para. 172.1 of TCU was not met, the income of the individual from the sale of property should be taxed by the income tax and the war tax.
The State Fiscal Service of Ukraine in its letter “On amendments in the taxation of income tax in 2017” of 08.02.17, № 2991/7/99-99-15-02-01-17 reported that non-profit companies, institutions and organizations should submit annual financial statements together with a report on the use of incomes (profit) of non-profit organization for 2016.
This is due to the fact that in para. 46.2 of TCU updated from 01.01.17, the requirement to submit to the tax authorities of the financial statements was also extended to cases of reporting, which reflects the volume of transactions, income (profit) on which tax and customs legislation provides for exemption of the taxpayer from the obligation of accrual and payment of taxes and duties.
Previously, the submission of the financial statements to the tax authorities was only the right but not the obligation.
The State Fiscal Service of Ukraine in its letter “On the recognition of net profit (income) as the tax debt” of 24.01.17, № 1310/6/99-99-15-02-02-15 noted that a part of the net income (profit), not paid to the state budget by state unitary companies and their associations in the set terms, to be not the tax debt within the meaning of the TCU. The tax officers made the conclusion due to the fact that Articles 9 and 10 of TCU, which determine the list of taxes and duties, do not specify such payment.
Thus, if the unitary state companies make late payments of a part of net profit, so the penalties under para. 126.1 of TCU and fines under 129.1 of TCU could not be applied on them.
The State Fiscal Service of Ukraine by its letter “On filling the excise declaration” of 06.02.17, № 2158/6/99-99-15-03-03-15 reminded peculiarities of filling in the declaration of the excise tax for the fuel suppliers, namely the application 1¹ “Calculation of the amount of the excise tax of implementation of fuel in accordance with sub-paragraph 213.1.12 of paragraph 213.1 of Art.213 of the Code”. It necessarily should be filled in by all the payers (legal entities and individuals) of the fuel excise tax (including manufacturers) regardless of whether the subject to taxation was in the reporting period. That is the data of the movement of fuel should be noted in Appendix 1¹ even in the absence of the subject to taxation in the reporting period.
The letter also provides the explanations how the declaration of the excise tax should be filled in, in the case when the payer did not carry out the business activity in the reporting period. In order to avoid the mistakes, it should be filled indicators of the declaration “in digital format”, in other words to put zeros (category 116.07 ZIR).
The Ministry of Finance of Ukraine by its order “On approval of amendments to the form of Tax declaration of the environmental tax” of 28.12.16, № 1177 approved a new wording of Annex 4 “Payment for the generation of radioactive waste (including already accumulated)” to the declaration of the environmental tax. The Annex was supplemented by lines 4.2.1.2.4, 4.2.2.2.4, 4.3.1.2.4, 4.3.2.2.4 with the name “adjustment factor”.
It should be recalled: the operating organization of nuclear facilities (nuclear power plants), which pay the environmental tax, should calculate the amount of tax liability for the generation of radioactive waste (including already accumulated) taking into account the correction coefficient. Depending on the activity of the radioactive waste, it is 50 for high-level waste, and 2 for intermediate and low-level ones.
The Auditors' Chamber of Ukraine by its decision “On Amendments to the Regulations on certification of auditors” of 26.01.17, № 338/10 laid out in a new wording the Regulation on certification of auditors approved by the ACU decision of 31.05.07, № 178/6. There are no any significant changes in order of obtaining the certificate of the auditor. The changes are mainly cosmetic.
In particular, it is provided for that the first phase of qualifying examination should be carried out in the ACU, and the implementation of the administration of the second phase of the qualification examination is assigned to the Group on the administration of the exam. It consists of individuals acting on a permanent basis, which are not connected persons with ACU members, ACU Secretariat staff and persons, who take the qualifying examination. Thus, if someone of the candidates has an associated person from the Group of the exam administration, then a member of the Group of the exam administration can not participate in the work.
The National Bank of Ukraine in its letter “On control of the export transactions” of 07.02.17, № 40-0005/9793 indicates that since January 3, 2017, banks do not control of the residents’ meeting the established by the law deadlines of settlements with export services (excluding transport and insurance), intellectual property rights, copyright and related rights (including cases of incomplete payments for mentioned export transactions). Such transactions, previously taken for control by the bank, are the subject to removal from control. This is due to the cancellation of deadlines on transfer of currency for services provided (excluding transport and insurance).
The National Bank of Ukraine in its letter “On the establishment of the final beneficial owner (controller) of a customer” of 10.02.17, № 25-0008/10883 note that recently individuals who wish to hide their involvement in the business, actively use the services of so-called nominal service (when the person, who legally owned voting rights in a legal entity, actually performs only agency functions). At the same time, the real owners of legal entities from countries with offshore status maintain complete confidentiality.
In addition, the National Bank explained to banks which factors may indicate the nominee:
- a person, who “comes” to take all the documents (including relevant registers) as the final beneficial owner, also controls on the paper many other legal entities from offshore countries;
- a client stated that the beneficiary is a certain individual from offshore countries, but public sources of information indicate otherwise;
- in accordance with information received from the client, it is determined that final beneficial owner (controller) of a customer − legal entity is an individual. At the same time, this legal entity − a rather large business entity (company) owns industrial facilities, provides financial transactions for significant amounts, receives considerable income and etc. According to the results of analysis of the customer is established that the person, determined as a final beneficial owner (controller) of the customer, does not actually affect his/her business, and the real impact on the activities of the company is carried out by another person that does not show his/herself publicly as the owner of the company, but receives income from his/her business. Also, it should be noted that such an individual, that is the real final beneficial owner (controller) of the mentioned legal entity, could be, for example, a famous social or political figure.
If the bank is unable to establish the real final beneficial owners (controllers) of a customer, it must terminate business relations with him/her and refuse to conduct financial transactions.
The State Service of Ukraine on labour issues (hereinafter – State Labour) in its letter “On “labour” fines” of 04.01.17, № 57/4.1/4.1-ДП-17 stated that the provisions on penalties determined by Art.265 of the Labour Code of Ukraine (hereinafter − Labour Code) and entered into force 01.01.15, could be used only for violations committed after that date or which are continuing.
Therefore, there is a following disappointing conclusion: if the employer does not accrue the indexation for the employees, he/she faces a fine of UAH 32 thousand per each employee, for which infringement committed (para.4 of sec. 2 of Art. 265 of the Labour Code). By the way, such a penalty could be imposed for non-accruing of indexing to the employees, who have long been retired. The only one thing that can save the offender is the additional charges of appropriate amounts of indexation to all employees.
The officials of the State Labour are entitled to impose penalties, indicated in Art.265 of the Labour Code, according to the results of the audit (para. 2 of the Procedure of imposing of penalties for violation of labour legislation and employment, approved by the Cabinet of Ministers of 17.07.13, № 509).
Social Insurance Fund for Temporary Disability (hereinafter − TD Fund) in its letter “On documents that are the basis for the appointment of sickness benefits and maternity leave payments to the employees – internal part time employees” of 17.01.17, № 5.2-28-65 note that for the appointment of sickness benefits (maternity) to the part time employee, it is necessary a copy of a medical disability certificate signed by the head and seal of the major employer (para.1 of Art.31 of the Law of Ukraine “On Compulsory State Social Insurance” of 23.09.99, № 1105, sec.2 of para.30 of the Procedure for calculating of the average wage (income, financial support) to calculate the payments on compulsory state social insurance, approved by the Cabinet of Ministers of 26.09.01, № 1266 (hereinafter − Procedure № 1266).
The Procedure № 1266 does not make difference between internal and external part time employees, therefore, the calculation of the average wage should be carried out by the insured separately for each place of work. So, it should be calculated the financial support for the main place of work on the back side of the original medical disability certificate, and on the back side of its copy − for part-time work.
