The Verkhovna Rada of Ukraine voted for cancellation of a significant part of permits included in the 'List of permits' (The Law of Ukraine 'On Amendments to Certain Legislative Acts of Ukraine on reducing the number of permits' of 04.09.2014).
Amended the legislation in terms of reducing the number of permits in the areas of environment, health and epidemic control, chemicals and waste management, labour protection, as well as in the grain industry, production of energy from alternative sources, in advertising, tourism and many others fields.
In addition, limited scope and increased the validity of individual permits and established the possibility of economic activities on the basis of the declaration without permits.
Also canceled the number permits, which are not included in the list mentioned above, but which are needed for establishing by special laws.
The law prohibits to require from entities receiving permits not listed in the list, except defined in the sphere of national export control, government regulation of financial services markets, protection of state secrets , protection of economic competition , using of nuclear energy.
State Service of Ukraine for Regulatory Policy and Entrepreneurship Development on its official website provided a detailed list of 83 canceled permits and links to regulations that provide its receiving.
The Verkhovna Rada of Ukraine has once again changed rules of public procurement: the Law of Ukraine 'On Amendments to the Law of Ukraine 'On Public Procurement' on the strengthening of transparency in procurement of enterprises' of 25.03.2014, № 1156-VII.
The main criterion for applying the procedures specified by the Law, remained the same as now - the cost of procurement should be not less than 100 thousand UAH for goods and services, or 1 million UAH for work. The new point is introduced: mentioned above level should be mandatory reviewed after allowing for inflation every 2 years.
It should be noted that significantly (from 38 to 11 categories) reduced the list of procurement items that are not subject to statutory requirements. In particular, procurement procedures should be implemented in the procurement of legal services related to the protection of the interests of Ukraine during the settlement of disputes and proceedings before the foreign jurisdictional authorities.
In addition, the part of remaining categories of work, goods and services is not stated so broadly that also narrows the list of exceptions. For example, if earlier withdrawal service payments of any arbitration courts and tribunals are not regulated by the Law, in new edition remain only services of international arbitration courts and tribunals.
Part of procurement items moved from the category completely exempt from application of procurement procedures to those for which by laws might be established features of the application of these procedures. The list of mentioned above items also declined.
This law will come into force within one month after its publication - from 12.05.2014.
The Verkhovna Rada of Ukraine adopted the Law on simplification of business start-up procedure.
The document provides the following major improvements:
- cancellation of the requirement on charging a registration fee for state registration of legal entities and physical persons- entrepreneurs;
- implementation of state registration of legal entities and physical persons- entrepreneurs through the submission of electronic documents without requiring the use of digital signature using other methods of identification of the applicant, which will be determined by the competent authority , for example , transfer file with image, QR- code;
- rejection the mandatory and voluntary use of seals by business entities of private law.
If the President signs the Law, it will come into force within six months after its official publication.
The Ministry of Revenue and Duties of Ukraine has considered conditions for exemption from personal income tax treatment aid.
Answering the question, if subject to personal income tax the amount of funds given by charitable organization as aid to treatment or medical care of an individual in Ukraine or abroad, the Ministry reported the following.
Are not subject to personal income tax assets or property (services ) provided as aid to treatment and medical care of the taxpayer at the expense of the charitable organization. This concerns aid to pay the cost of such services both in Ukraine and abroad.
This exemption can be applied with the appropriate documents confirming targeted assistance (prepay) or the fact of service (post pay).
It might be documents confirming the need of citizen in treatment and medical care (in particular, the presence and characteristics of illness, injury, poisoning, pathological condition), the documents on providing services that identify the provider and the recipient, the amount and cost of services: contracts, payment and settlement documents, acts of service, other documents depending on the required treatment or medical care, disease and condition.
This explanation has the status of generalizing tax advice (Order of 10.04.2014, № 235).
The Ministry of Revenue and Duties of Ukraine during the consideration of features of customs clearance of goods and means of transport for commercial purposes (including for counting and weighing) in its letter of 08.04.2014, № 8134/7/99-99-24-01-09-17 reported the following.
If within four hours after informing the owner of goods or driver of the vehicle about inspecting these persons do not arrive to the place of inspection or during the inspection have abandoned from participation in it, in such cases the requirements of Part 6, Article 338 of the Customs Code of Ukraine on the examination with the assistance of witnesses should be implemented.
Goods that within 30 days from the date of its delivery to the customs office are not placed in a customs regime or are not placed in temporary storage or customs warehouse, should acquire the status stored in the warehouse customs.
In order to accelerate the implementation of customs formalities, sampling (samples) of goods for customs expert studies carried out under the Act of sampling (samples) of goods, the form of which was approved by Order of the Ministry of Finance of 31.05.2012, № 654, without making the Act on examination (re-examination ) of goods, vehicles , hand baggage , approved by Order of the Ministry of Finance of 30.05.2012, № 636.
National Commission for the State Regulation of Financial Services Markets by its Regulation of 06.03.2014, № 650 amended the Procedures for compilation and reporting by credit unions and credit institutions.
In particular, changed the deadline for submission of annual financial statements from 1 June to 28 February. In the same time period (instead of 9 February) provided submission annual interim reporting.
Deadline for submission of audit report remains the same – 1 June with attached is the annual financial statement audited. Also added procedures for correcting errors in the submitted financial reports. For this purpose is submitted corrective statements (revised statements with a cover letter and explanatory note on errors) , but not later than 10 calendar days after the deadline for submission of such statements . Innovations will come into force on the day of its official publication.
