The Cabinet of Ministers of Ukraine by its Resolution “On regulation of wage structure, special aspects of indexation and amendments to some regulatory legal acts” of 09.12.15, № 1013 adjusted the Procedure of indexation of money incomes of the population, approved by the Resolution of the CMU of 17.07.03, № 1078.
Now, if the salary of the employee rose by due to separate components (payments, allowances) and his/her salary was not increased, this month should not be considered to be basic for indexing purposes.
If consumer price index for indexation, calculated by accrued total, exceeds 10%, the Cabinet is obliged to approve a decision on appropriate salaries increase of government employees and other workers of the public sector.
To index the scholarships, consumer price index should be calculated in a month when the scholarship is granted. So if a student did not receive a scholarship or lost the right to it and then the scholarship was granted again - consumer price index should be calculated from the month of the grant. But the month should not be basic for indexation when the scholarship amount increased for success or when other academic scholarships (for example, scholarship of the President of Ukraine, the Cabinet, personal scholarships etc.).
Finally consumer price index for indexation of incomes of promoted and new employees and also those who returned to work after child care leave up to the age of three years should be calculated in the month following the month of the salary increase for the position that the employee holds.
The Cabinet of Ministers of Ukraine by its Resolution “On amendments to the Resolutions of the Cabinet of Ministers of Ukraine dated 2 August 1995, № 597 and dated 19 May 1999, № 859” of 11.11.15, № 1034 improved material support of heads of state-owned enterprises, provided for by the typical form of a contract.
In particular, there are given cases when additional premium could be charged for managers. The premium could be for the results of the year or quarter in accordance with the conditions, indexes and bonuses sizes approved by the body of property management. A reward for the results of a year should be paid to the head of state-owned enterprise at the expense of net income. Reward for long service withdrawn from additional payments under the typical form of a contract.
The Resolution “On conditions and wages for company managers based on state and communal property and associations of state owned enterprises” of 19.05.99, № 859 was also amended.
Thus, the size of the salary of managers of these enterprises should be charged at a rate of minimum wages (salary) of the employee of a basic profession (according to the Annex to the Resolution). Multiplicity depends on the average number of employees in equivalent of full employment for the year, the value of assets of a company or net income from sales of goods (works, services) according to the latest annual financial statements.
Premium for the results of the quarter should be charged in the amount of 3 monthly salaries of the head, and for the year - in the amount of 24 monthly salaries of the head. The premiums amount is to be reduced in the case of a number of negative indicators in the enterprise activity.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure of granting pensions at the expense of companies’ funds and organizations to certain categories of workers on the results of certification of workplaces on working conditions” of 09.12.15, № 1021 approved amendments to the Procedure for granting pensions at the expense of companies’ funds and organizations to certain categories of workers on the results of certification of workplaces on working conditions.
The mentioned above Procedure applies to employees who work (worked) for productions, jobs, by professions and in positions, which are not provided by the List № 1 and List № 2.
Thus, soon a retirement pension on preferential conditions should be appointed to the following categories of workers:
1) men - if the work experience is at least 30 years (currently - 25), including at least 12 years and 6 months of work experience that gives a right to a pension on preferential conditions at the company, in the organization at the expense of which the pension is appointed;
2) women - if the work experience is at least 25 years (currently - 20), including at least 10 years of work experience that gives a right to a pension on preferential conditions at the company, in the organization at the expense of which the pension is appointed;
In addition, in the absence of mentioned duration of work experience in the period before 1 April 2024, retirement pension on preferential conditions should be appointed to men and women in the presence of smaller work experience.
The State Fiscal Service of Ukraine in its letter “On charging of tax liabilities on VAT in case if a newly constructed housing is to be used in transactions exempted from tax” of 30.11.15, № 25585/6/99-99-19-03-02-15 noted that the transaction of services supply of the construction of housing for a construction company (contractor) is the first supply of housing in accordance with paras.197.1.14 of TCU, and therefore these transactions are taxed at the rate of 20% VAT. Further sales of newly constructed housing to third parties are already exempt from tax under the same norm.
Accordingly, the customer who received the tax invoice (hereinafter - TI) from the contractor with the amount of 20% VAT and included it to a tax credit should accrue the tax liabilities and write out a consolidated TI at the request of para. 198.5 of TCU, based on the tax base under p. 189.1 TCU. It should be done no later than the last day of the month when such works are to be used in privileged transactions.
At the same controllers clarify: if it was known that construction works purchased before 01.07.15 intended to exempt transactions, but the amount of VAT paid in connection with their acquisition, the customer included them in the tax credit, in this case the clarifying calculation to the declaration should be made for the corresponding period and reduce such an amount of tax credit.
However, tax officers report that the customer of residential properties is entitled to adjust the initial value of this preferential housing on the amount of tax credit paid by the contractor of VAT on condition of proper adjustment (reduction).
The State Fiscal Service of Ukraine by its letter “On the procedure of making of adjustment calculation to the tax invoice, if the buyer loses VAT status on the date of return of the goods” of 27.11.15, № 11145/Б/99-99-19-03-02-14 reported that since the buyer is not entitled to a tax credit adjustments, therefore the adjustment calculation should not be made.
The fiscal office did not provide detailed explanation of such conclusion, but it can be assumed that it is caused by the operation of electronic VAT administration. The adjustments calculation would not be registered in the Unified Register of tax invoices, if individual tax number of the buyer is excluded from the register of VAT payers.
The State Fiscal Service of Ukraine in its letter “Concerning the calculation of the excise tax on retail of excisable goods” of 08.12.15, № 26231/6/99-99-19-03-03-15 confirmed that retailers of excise goods should not impose VAT on excise amount from retail sales.
That is, when calculating of the retail excise liabilities (TLe) and VAT (TLvat) as before it is necessary to use formulas:
TLe = ARP: 105 х 5
TLvat = (ARP – Tle) : 120 х 20,
where ARP is the actual retail price (price in fiscal check) including VAT and excise tax accrued on this price.
Controllers note that if the retailer paid excise tax from sales and VAT in excessive amounts to the budget, according to the para.50.1 of the Tax Code of Ukraine, the retailer is entitled to:
- submit clarifying calculation and adjust tax liabilities for the periods when the mistakes to be revealed;
- or to adjust tax liabilities as part of the tax declaration, which should be submitted for the tax period following the period when the mistakes to be revealed. Thus, the penal sanction is not applied because there is no the fact of understatement of tax liability.
As for the letter of ICAB SFS (Interregional central administrative board of SFS) - CO of SLT (central office of servicing of large taxpayers) of 18.09.15, № 21987/10/28-10-06-11 (in which a different formula for the excise calculating is submitted and VAT with mutual accrual one tax on another), the General Fiscal Office obliged the letter to be withdrawn. The reason is the contradiction with official position of the SFS.
The Ministry of Internal Affairs of Ukraine by its Order of 02.11.15, № 1337 approved the procedure for conducting of planned (unplanned) audits on business entity compliance with legislation requirements in field of civil defence, technological and fire safety.
Thus, inspections should be conducted by The State Service for Emergency Situations (hereinafter - SSES) or its territorial bodies but not the Ministry of Internal Affairs of Ukraine. The procedure clearly stated that inspection should be carried out in presence of the head or his/her deputy or authorized person of a company.
In turn, SSES or its territorial bodies quarterly approves plans of conduction of planned inspections, and publishes on its official website to the 25th day of the last month of the quarter preceding the planned, but not until the 20th day as before.
Also, the inspection report should be drafted only in case of violations. And only report should be drafted when there are no any violations. In addition, SSES or its territorial bodies have the right not only to hold guilty officials and citizens administratively liable for violations but also to apply administrative and economic sanctions.
