The Cabinet of Ministers of Ukraine adopted the Energy Strategy of Ukraine for the period to 2035 “Security, Energy Efficiency, Competitiveness”. This information is available on the Government portal.
This is a program document outlining the whole range of large-scale reforms in the energy sector of the state.
According to the document, the new structure of energy needs is as follows: nuclear energy will give 50% of the country’s electricity by 2035, renewable sources - 25%, hydropower – 13 % and the rest will be covered by thermal power plants.
This strategic document was processed in different versions for two years. The most respected scientific centres of the country, including the National Institute for Strategic Studies, international and domestic experts, and public organizations participated in the work on it. This is a generalizing document that defines the goals of our state by 2035 and the global steps to achieve them.
The State Fiscal Service of Ukraine in its Individual Tax Advise “On the calculation of the unified contribution to the compulsory state social insurance in case of payment of the bonus to the dismissed employee” of 04.08.17 No. 1499/6/99-99-13-02-03-15/ІПК explained: when payment of the bonus to the dismissed employee for the time worked before the dismissal, the unified contribution should be calculated on the amount determined by dividing the bonus (income) by the number of months for which it was accrued.
This conclusion can be made on the basis of Part 2 of Art. 7 of the Law of Ukraine “On the Collection and Accounting of the Unified Contribution to the Compulsory State Social Insurance” of 08.07.10, No. 2464-VI, which stipulates the procedure for accrual of the unified contribution in the event that after the dismissal, the salary (income) was accrued to the individual for worked time. The bonus is the same salary (because it is included in the wage fund in accordance with the Instruction on wage statistics, approved by the order of the State Statistics Committee dated 13.01.04, No. 5), it is paid for time worked, so it is also subject to such a procedure for the accrual of the unified contribution.
The State Fiscal Service of Ukraine in its Individual Tax Advise “On the imposition of a fine in case of submission of clarifying reporting” of 04.08.17 No. 1488/6/99-99-12-03-06-15/ІПК reminded that on the overdue amounts of monetary obligation determined by the controlling authority (including the amount of penalties at their disposal and excluding the amount of the fine) should be calculated fine at the rate (if amount is not set) for each calendar day of delayed payment of the monetary obligation, including the day of repayment, at the rate of 120% per annum of the discount rate of the NBU, which operates on each such day.
If the tax liability determined by the taxpayer or a tax agent is past due, then the penalty will be calculated at the rate of 100% annual NBU discount rate, which is valid for each such day.
The State Fiscal Service of Ukraine in its Individual Tax Advise “On the Tax on Real Estate and the Definition of Industrial Buildings” of 09.08.17 No. 1540/Б/99-99-13-03-01/ІПК noted that the industrial buildings excluded from the subject to the tax on immovable property, different from the land plot, according to sub-para. “є” of para. 266.2.2 of the Tax Code of Ukraine included objects of class 1251 “Industrial buildings” taking into account the classification features and functional purpose of such objects (State Classifier of Buildings and Structures ДК 018-2000).
The State Fiscal Service of Ukraine in its Individual Tax Advise “On the sale of alcoholic beverages to another business entity without a license for wholesale trade” of 08.08.17 No. 1537/6/99-99-12-02-02-15/ІПК clarified that an entity holding a license for the retail sale of alcoholic beverages has the right to sell these products only to citizens and other end users for their personal non-commercial use.
Consequently, if a business entity that has a license for the right to retail alcoholic beverages has sold alcoholic beverages to another business entity, which also has a license for retail trade, while issuing documents as when shipping alcoholic beverages for further sale (that is, he/she executed expense and tax invoices, ТТН ф. № 1-ТН/alcoholic beverages), then he/she will have to pay a fine, as it will be considered as a wholesale trade in alcoholic beverages without a license.
The amount of the fine for such a violation is 200% of the value of the received consignment, but not less than UAH 17 thousand.
The State Fiscal Service of Ukraine in its letter “On the entry into force of the resolution of the Cabinet of Ministers of Ukraine dated July 4, 2017, No. 480” of 14.08.17, No. 21674/7/99-99-14-01-02-17 reported that transactions with a non-resident, which does not pay the income tax (corporate tax) in his/her country, is considered to be controlled. It recognizes a non-resident who is discharged according to the legislation of the country of registration from paying this tax in the reported year, regardless of the reasons and considerations for such a release, or the corporate income tax rate (corporate tax) for such a non-resident is set at zero percent. At the same time, such transactions could be recognized as controlled from 27.07.17 (date of entry into force by the relevant list of organizational and legal forms of non-residents who do not pay income tax (corporate tax). At the same time, the criteria for recognizing transactions as controlled (for example, an income criterion) should be calculated on the basis of the total reporting (calendar) year for 2017.
If a non-resident counterpart has provided the taxpayer with a certificate from the relevant institution of his/her country-residence, that he/she paid the income tax in the reported year, then business transactions of the taxpayers with such a non-resident should not be recognized as being controlled, even if the organization legal form of non-resident is included in the list of “non-profitable” (of course, if there are no other criteria for the recognition of the transaction controlled).
The State Fiscal Service of Ukraine in its letter “On peculiarities of submitting of tax reporting on the income tax by non-profit organizations” of 10.08.17, No. 21192/7/99-99-12-02-04-17 reported that a non-profit organization that did not bring its constituent documents in line with the current tax-non-profit requirements to 01.07.17, paid the income tax as a newly formed taxpayer on the basis of the tax return for the annual reporting period, which begins on 01.07.17 and ends on 31.12.17.
Therefore:
- for the period from 01.01.17 to 30.06.17, a non-profit organization must submit to the controlling authority the Report for the basic reporting (tax) period equal to the calendar year and the financial statements for the first half of 2017 (that is, the deadline for submission of the Report is March 1, 2018);
- for the period from 01.07.17 to 31.12.17, such an organization must submit to the controlling authority a declaration of the company income tax for the basic reporting (tax) period equal to the calendar year and financial statements for 2017 (the deadline for submission of the declaration also is not later than March 1, 2018).
The Ministry of Finance of Ukraine by its order “On Amendments to the Order of the Ministry of Finance of Ukraine dated June 13, 2017 No. 567” of 21.07.17, No. 654, amended the Exhaustive list of documents sufficient for making a decision on the registration of a tax invoice/ adjustment calculation in the Unified Register Tax Invoices. If earlier, VAT payers had the right to choose the form of submission (paper or electronic) of written explanations and copies of documents required in case of suspension of registration of tax invoices, now they have the only one way of submitting - by means of electronic communications.
In addition, the Ministry of Finance has adjusted one of the criteria for stopping the registration of tax invoices: the value, which is compared with the amount of supply in the tax invoice/adjustment calculation submitted for registration, will be differently calculated. A document in which the volume of supply is 1.5 times greater than the difference between the volume of purchases and the volumes of supplies of goods / services made from January 1, 2017 will fall for blocking.
The Ministry of Internal Affairs of Ukraine by its Order “On approval of the Methodology for the Planning of Evacuation Measures” of 10.07.17 No. 579 approved general requirements for the development of documents on the planning of measures for evacuation of the population and material and cultural values from areas of emergencies and areas of armed conflict.
Business entities for evacuation planning form a commission for evacuation. If the number of employees of a company is less than 50 persons, one must appoint a person who performs the functions of the said commission.
Business entities should develop plans for the evacuation of the population (workers). The commission on evacuation is directly responsible for this duty. Its head puts a signature on such a project, and the head of the economic entity that has formed such a commission approves. Also, the plan of evacuation of workers should be agreed with the body in which territory the planned evacuation of the population.
The plan of evacuation of workers is annually updated by March 1 as of January 1 of the current year. Made amendments to it are confirmed by the signature of the head of the evacuation commission.
The Ministry of Social Policy of Ukraine by its Order “On Approval of the form of accounting cards of data of labor inspector” of 11.07.17, No. 1127 approved the form of the data record of the Labor Inspectorate. The card contains photos, information on the surname, name and patronymic of the labor inspector, the position, date and number of the act of appointment, transfer to position, information on education and work experience.
The compliance of the data will be confirmed by the managers of the city council of the city of regional significance, village, town, city council, united territorial community.
It should be recalled that, according to part three of Art. 34 of the Law of Ukraine “On Local Government in Ukraine” of 21.05.97 No. 280/97-ВР executive bodies of city councils of cities of regional significance and united territorial communities have the authority to exercise control over compliance of legislation on labor and employment of the population in order established by law, as well as to impose fines for violation of labor legislation. For this purpose, local government bodies may have labor inspectors in their staff, whose controlling authority will be confirmed by an official certificate issued by the State Labor Office. The reason for issuing a labor inspector’s license to an official of the executive body of the council is a letter from the village, town, city mayor, to which a completed data record of labor inspector must be added.
