The Cabinet of Ministers of Ukraine by its Resolution “On approval of the Procedure for Using the Funds provided in the State Budget for State Support of Cinematography” of 18.04.18, No. 339 approved the Procedure for using the funds provided in the state budget for state support to cinematography (hereinafter - Procedure).
The said document stipulates that state support for the development of cinema can only be obtained by the State Companies “National Center of Oleksandr Dovzhenko” and the National Union of Cinematographers. At the same time, they should use the funds received in the directions specified in para.4 of the Procedure, in particular, on:
1) production (creation) and spreading of documentary, educational, animated films, films for the children’s audience, films of artistic and cultural significance and film debuts;
2) conducting international and domestic film festivals, film markets, film conferences, cinema seminars and other cinema-making events and ensuring participation of specialists in the field of cinematography;
3) coverage of expenses related to the issuance of state certificates for the right to distribute and display films, etc.
Recipients of state support must submit quarterly reports on the use of budget funds: State Cinema - by the 5th day of the next reporting month, the Ministry of Culture - by the 8th day of the specified period.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of Methods for Developing the Criteria for Evaluation the Risk of Economic Activities and Determining the Periodicity of Planned Measures of State Supervision (Control), as well as Uniform Forms of Acts, which are drawn up on the basis of planned (unscheduled) state supervision measures (control)” of 10.05.18, No. 342 determined unified rules for the development by the state supervision bodies (control) of the criteria for evaluation the degree of risk of the conducting business activities and determining the frequency of scheduled inspections. In addition, the procedure for the development by the state supervision bodies of a unified form of the inspection certificate was approved.
In order to determine the criteria, the controlling state body should analyze a set of different factors. The purpose is to identify the linkages between negative consequences (taking into account their scale, causes / conditions and quantity) and the corresponding quantitative and qualitative indicators (characteristics) of economic activity of business entities.
Criteria will be reviewed at least once every three years.
Consequently, the only methodology for developing these criteria will give businesses confidence in an honest and transparent procedure for their determination, since the frequency of scheduled inspections depends on the degree of risk assigned to the business entity.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Taxation of Income under Exchange Agreement” of 02.05.18, No. 1971/6/99-99-13-02-03-15/ІПК explained: if the party of the property exchange agreement was a legal entity or individual entrepreneur, such person was the tax agent of the taxpayer on accrual, deduction and payment (transferring) to the budget of the income tax received by the taxpayer from such exchange (para.172.7 of the Tax Code of Ukraine, hereinafter - TCU).
Representatives of the fiscal department also remind that the income that the taxpayer receives from the sale or exchange of the property no more than once during the year, subject to the presence of such property owned by the taxpayer for more than three years, is not to be taxed (para.172.1 of TCU). However, the condition regarding the possession of such property owned by the taxpayer for more than three years does not apply to property received by such a taxpayer inherited.
Consequently, if an individual exchanges real estate with a legal entity (or entrepreneur), the last, in the case of income of individuals from such a transaction are obliged to deduct the income tax and transfer it to the budget, as well as to reflect the income from the exchange of property in Form No. 1DF with a sign of income “104”.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Need to Reflect Bad Debts in the Declaration On Currency Values, Revenues and Property Belonging to a Resident of Ukraine and Located Outside Its Borders” of 05.05.18, No. 2005/ІПК/28-10-01-03-11 reported that the Declaration on currency values should reflect the bad debt of a non-resident.
The declaration of such debt can be canceled only after the obtaining of confirmation from the authorized body of the non-resident country of the lack of source of debt repayment.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Application of Penalties for Late Registration of Tax Invoices in the URTI” of 02.05.18, No. 1963/6/99-99-12-02-01-15/ІПК insists on the imposition of a penalty for the late registration of the adjustment calculation, although it happened not because of the VAT payer.
The situation is as follows: in October 2017 the VAT payer made a tax invoice, but its registration in the URTI was stopped. In December 2017, adjustment calculation to this tax invoice was made on the basis of an additional agreement to the supply contract. Difficulties in registering the adjustment calculation occurred due to the fact that the date on which it was drawn up, the tax invoice remained blocked. After its unblocking the payer managed to include it in the URTI and adjustment calculation, however, the VAT payer was fined for late registration of the adjustment calculation on the basis of para.120-1 of TCU.
This approach was supported by the SFSU. Although judges were repeatedly on the side of VAT payers in similar situations. They opposed punitive sanctions if the registration document was delayed not by the fault of the payer.
The Ministry of Justice of Ukraine by its Order “On Approval of the Procedure for Preparation of Sector Listings of Documents with Time Limits for their Storage” of 23.04.18, No. 1244/5.3 defined the rules for the preparation of sectoral lists of documents by state authorities for enterprises, institutions, organizations of a certain branch or sphere of activity. Such lists will immediately indicate the terms of storage of documents.
A working group will be set up to prepare a draft list of the sectoral list in the state body.
The final industrial list is approved by the Head of the Ukrainian State Archive, after which it should be approved by the relevant state body.
The branch list will be introduced from January 1 of the year following the year of its approval.
It should be recalled that the destruction of documents without preliminary examination of their value is prohibited. It can be initiated by the owner of these documents or the state archival institution with the consent of the owner.
If there is a threat of destruction or a significant deterioration in the state of these documents, their owner is obliged to inform the state archival institution about the organization of the examination of the value of these documents.
The Ministry of Agrarian Policy and Food of Ukraine by its Order “On Approval of the List of Products Subject to State Control at Designated Border Inspection Positions” of 26.03.18, No. 159 approved the list of products subject to state control at designated border inspection positions. In particular, it included products of groups 02-06 (meat and edible offal, fish and crustaceans, mollusks and other aquatic invertebrates, milk and dairy products, poultry eggs, natural honey, edible products of animal origin, etc.), 12, 15 -23 (fats and oils of animal or vegetable origin, ready-made meat products, sugar and sugar confectionery, cocoa, flour confectionery, etc.) UCC FEA.
This list has been approved to comply with the requirements of the new Law of Ukraine dated 18.05.17, No. 2042-VIII. According to it, import (forwarding) to the customs territory of Ukraine of goods with products included in this list is allowed only through designated border inspection positions.
The Ministry of Social Policy of Ukraine by its Order “On Approval of Requirements for the Safety and Health of Employees while Working with On-Screen Devices” of 14.02.18, No. 207 approved the Requirements for the Safety and Health of Workers in Operation with On-Screen Devices (hereinafter - Requirements). This document was adopted to replace the morally obsolete Rules of Labor Protection during the operation of electronic computers, which was approved by the State Committee of Ukraine for Industrial Safety in 2010. The requirements apply to all business entities without exception and establish minimum safety and health regulations when performing work related to the use of on-screen devices. Meanwhile, some workplaces and gadgets are not included in this list: in particular, it does not apply to the work of pilots, staff who deal with the maintenance, repair and adjustment of on-screen devices, nor does it apply to the use of tablets, smartphones and mobile phones.
The main provisions of the Requirements are as follows:
- the employer must inform the employees against acknowledgement on the working conditions and the presence of hazardous and harmful production factors (physical, chemical, biological, psychophysiological) in their workplaces that arise while working with the screen devices and have not yet been eliminated, and also about the possible consequences of their impact on the health of workers (Art.5 of the Law of Ukraine “On Labor Protection”);
- the employer must provide training and verification of workers’ knowledge of occupational safety and the safe use of on-screen devices before they begin work with them, as well as in cases of modification and organization of equipment operation;
- the employer must take steps to ensure that the workplace is in compliance with the Requirements;
- due to the duration of the work shift, internal regulated rest breaks should be organized in accordance with the State Sanitary Rules and the Regulations of work with the visual display terminals of electronic computers SSRaR 3.3.2.007-98, approved by the decision of the Chief State Sanitary Doctor of Ukraine dated December 10, 1998. No. 7;
- the employer at his/her own expense must ensure that the medical examinations of the employees are carried out in accordance with the requirements of the Procedure for carrying out medical examinations of workers of certain categories, approved by the order of the Ministry of Health of Ukraine dated May 21, 2007, No. 246.
The document also defines the security requirements for workplaces with on-screen devices and the minimum security requirements when operating on screen devices, as well as the minimum requirements for on-screen devices.
The Ministry of Social Policy of Ukraine by its Letter “On the Granting of Warranties to Reserve Officers” of 27.09.17, No. 2447/0/101-17 clarifies: the place of employment, position and average earnings to be saved for employees who are called for military service for officer personnel, during the special period for the period before its expiration or until the day of actual dismissal (Art. 119 of the Labor Code of Ukraine). That is, the employer must pay and pay the average earnings for the specified category of employees for the period before the end of a special period or before the day of actual dismissal.
The documents confirming the military service of the employee (including the officer’s troops) can be either a certificate issued by the military commissariat or military unit at the request of the employer, or an extract from the order of the military commissariat, or an extract from the order of the military unit of passage citizens of military service.
After release from military service, taking military records and arriving at the place of residence (stay), the employee must go to work.
If the place of an employee, who is serving military service officer, is replaced by a new employee for a fixed-term employment contract, the contract states that he/she is acting for the period of military service.
The National Bank of Ukraine by its Resolution “On Amendments to Certain Legal Acts of the National Bank of Ukraine” of 15.05.18, No. 53 allowed borrowers to choose the optimal rate of purchase of foreign currency in authorized banks in order to fulfill their obligations to the creditor bank. From now on, firms will be able to buy currency through other banks of their choice to repay the loan. The only thing, the firm should have an opened current account in foreign currency in a bank.
It should be recalled that earlier, it was possible to buy currency to repay the loan in the lending bank.
In addition, the NBU simplified the procedure for returning investments and revenues from their implementation by foreign investors. Now non-residents can buy and repatriate currency if foreign investment to be directed directly to increase the share capital of this company.
Also, the National Bank allowed banks to conduct mutual settlements on transactions of purchase and sale of currency for hryvnia both before and after confirmation of transactions through the System of confirmation of transactions on the interbank foreign exchange market of Ukraine.
