The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to Annex 2 to the methodology for calculating rental charges for state property and proportions of its distribution” of 08.08.16, № 516 changed method of calculating rental charges for the use of state property for public organizations of disabled persons and creative workshops.
Public organizations of persons with disabilities will pay for the rental of premises area to 100 m2 at the rate of 1%, and the rent of rest square metres of more than 100 m2 should be calculated at the rate of 7%. A similar approach was introduced for creative workshops, namely: it should be paid at the rate of 1% for area of 50 m2, and for all other meters - 3%.
Previously, for the premises, which exceeds the limit established for the business entities mentioned above (50 m2 and 100 m2 respectively) there were paid at a higher rate for the entire area, not for part of it.
The State Fiscal Service of Ukraine in its letter “On the adjustment of financial result before tax on the amount of interest on loans, borrowings and other debt obligations” of 18.07.16, № 15386/6/99-99-15-02-02-15 explained the procedure for accounting for the tax-profitable purposes of interests paid in favor of nonresidents - related parties in the reporting period, as well as interest, which in previous periods increased financial result before tax in accordance with the requirements of para. 140.2 of the Tax Code of Ukraine (hereinafter - TCU).
In particular, it should be taken into account paid interests this year in the decrease in financial result before tax of the reporting year, plus the amount of percentages unaccounted last year (decreased by 5%) in the amount not exceeding the limit according to para.140.2 of TCU. In other words, the standard is common for reporting interests and for the last year paid to non-residents - related parties.
Regarding the balance of 5% of the interest amount of previous periods, the taxpayer has no right to continue to take into account a balance of future reporting periods.
The State Fiscal Service of Ukraine in its letter “On the definition of differences on reserves (provisions) for compensation of future expenses” of 15.07.16, № 15291/6/99-99-15-02-02-15 reported that the taxpayer should increase the financial result before tax the sum of the formation of provisions for the reimbursement of costs for future expenses, that are reimbursed at the expense of reserves. The taxpayer carries out this procedure, regardless of which category spending it is reflected (current, work in progress, finished goods rests).
Actually tax officials insist on that the financial result adjustment should be carried out regardless of whether expenses for the establishment of security costs are included in the accounting expenses of the current period.
The State Fiscal Service of Ukraine in its letter “On the figures recognized by individuals – entrepreneurs in tax returns for VAT” of 17.05.16, № 10714/6/99-99-13-04-02-15 provided clarification on that issue. The controllers noted that individuals-unified taxpayers should keep the primary documents, on the basis of which there were filled books of income, or income and expenditure ledgers, because their data are used for the preparation of tax returns.
Also, individuals-entrepreneurs should have documents (contracts, bank documents, etc.) to confirm the amounts that do not belong to unified taxpayers income, in particular:
- if transit funds received for the execution or organization of performing of transport forwarding services established by the contract;
- the loan amount in foreign currency, interest received from the bank for the use of funds on the account, the deposit amounts;
- if there were returned the funds, which are erroneously entered on the settlement account of individual-unified taxpayer.
The data of tax accounting, including data declarations on value added tax (hereinafter - VAT), can confirm only the original documents that are made during the actual implementation of a business transaction. And if there wasn’t any actual implementation of a business transaction, the relevant documents cannot be considered as primary for the purposes of tax accounting, even if there are all the formal requisites.
The controllers are entitled to impose a penalty in accordance with the para.121.1 of TCU (UAH 510 or UAH 1 020 in case of repeated violations during the year) for non-preservation of primary documents. In addition, an administrative fine should be imposed on the employers who do not conduct or conduct accounting of income and expenses with violation.
The Ministry of Finance of Ukraine by its order “On approval of forms of documents used in the process of amounts compensation of value added tax” of 13.07.16, № 606 approved new forms of such documents:
- Conclusions on the amounts of compensation of value added tax (hereinafter - Conclusion);
- Journal of accounting of conclusions on the amounts of compensation of value added tax transferred by the authorities of the State Fiscal service of Ukraine to the bodies of the State Treasury Service of Ukraine;
- Register of conclusions on the amounts of compensation of value added tax transferred to the bodies of the State Treasury Service of Ukraine;
- Journal of the registration of conclusions on compensation amounts of value added tax received from the bodies of the State Treasury Service of Ukraine from the authorities of the State Fiscal Service of Ukraine;
- Submissions on the reinforcement with the funds for compensation of value added tax;
- Decisions on the transfer of funds for the compensation of value added tax.
There are separate graphs for the amount of VAT in the updated Conclusion:
- which is the subject to the compensation from the budget on the current account for the reporting (tax) periods to 01.01.16;
- taxpayers that meet and do not meet the criteria of paragraph 200.19 of the Tax Code of Ukraine for obtaining of compensation.
It means that the updated document forms correspond to the requirements of TCU.
The Ministry of Finance of Ukraine by its order “On approval of the Guidelines on the registration by the authorities of duties and revenues of the materials on administrative offenses” of 02.07.2016, № 566 actualized the procedure of registration of materials on administrative offenses in the duties and revenues authorities, the procedure of preparation of protocols on administrative violations, consideration of cases on administrative offenses by the authorities of duties and revenues, record keeping on these matters, as well as ensuring of proper consideration of complaints against decisions on the cases of administrative offenses.
There are no any principal document updates compared to the previous procedure prescribed by the STA of Ukraine.
Also the protocol forms on administrative offenses are approved, decision on imposing administrative penalties, the decision for termination of the administrative case the decision on consideration of the complaint against the decision in the case of an administrative offense.
The Ministry of Justice of Ukraine by its order “On approval of the Guidelines on preparation of materials on administrative violations in the sphere of state registration” of 12.08.16, № 2473/5 approved the rules of preparation of materials on administrative violations in the sphere of state registration of legal entities, individuals and community groups, as well as rights in rem.
In particular, there was approved the procedure for preparation of protocols on administrative violations, processing and storage of materials of administrative cases and presenting them to the bodies authorized to consider such cases.
It should be recalled that the power to the compilation of the protocols on administrative violations in this area belong to the officials of the Ministry of Justice, the main territorial departments of Justice of the Ministry of Justice in the ARC, in the regions, in Kyiv and Sevastopol cities, namely to the Secretary of the Commission for the review of complaints related to state registration, and in case of absence of the Secretary - to a person who performs his/her responsibilities.
The National Bank of Ukraine in its letter “On the calculation of the term of calculations on export, import transactions and informing the tax authorities about identified facts of violations of period of calculation in the reporting month” of 10.08.16, № 22-0003/67025 explained for the violation of which period of calculation in export-import transactions, the appropriate sanctions to be imposed on the results of July 2016.
It should be recalled that the Resolution of the Board of the National Bank of Ukraine (hereinafter - the NBU) of 28.07.16, № 361, which entered into force on 29.07.16, this deadline increased from 90 to 120 calendar days. Therefore a question arose: whether it is possible to use a weakened time for transactions which arose before that date, but the calculations (supply of goods) of them have not passed yet? The NBU experts point out that the legislation makes it possible to reverse the action of normative legal acts that weaken or annul the responsibility.
Taking into consideration the above, the banks for the previous reporting month - July:
- provide to the tax authorities the information on violations during the reporting month the 120-day period of calculations;
- do not provide such information to the tax authorities in cases when during the reporting month, the 90-day period of calculations was exceeded without exceeding the 120-day period.
The Ministry of Social Policy of Ukraine on its official site promulgated the calculation of rate of duration of working time for 2017. According to expert estimates, Ukrainians will work 1 986 hours (in 2016 – 2 003 hours) at 40-hour working week in the following year.
According to Art.73 of the Labor Code, there are the following non-working days and holidays in companies, institutions and organizations:
- 1 January - New Year;
- 7 January - Christmas;
- 8 March - International Women’s Day;
- 16 April - Easter;
- 1 and 2 May - International Workers’ Day;
- 9 May - Day of Victory over Nazism in World War II (Victory Day);
- 4 June - Trinity;
- 28 June - Day of the Constitution of Ukraine;
- 24 August - Independence Day of Ukraine;
- 14 October - Day of Defender of Ukraine.
According to sec.3 of Art.67 of the Labour Code, if a holiday or day off coincides with the weekend, a day off should be postponed to the following day after the holiday or non-working day.
Therefore, according to the schedule of five-day working week with days off on Saturdays and Sundays in 2017 a day off will be:
- On Monday January 2 for Sunday January 1;
- On Monday January 9 for Saturday January 7;
- On Monday April 17 for Sunday April 16;
- On Monday June 5 for Sunday June 4;
- On Monday October 16 for Saturday October 14.
In addition, the Ministry on its official resource acquainted with the calculation of rate of duration of working time for 2017 according to the calendar of a five-day working week with two days off on Saturday and Sunday with the same duration of working time per day during working week and corresponding decrease in the duration of the work on the eve of public holidays and non-working days:
- at the 40-hour working week - 1 986.0 hours;
- at the 39-hour working week - 1 942.2 hours;
- at the 38.5-hour working week - 1 917.3 hours;
- at the 36-hour working week - 1 792.8 hours;
- at the 33-hour working week - 1 643.4 hours;
- at the 30-hour working week – 1 494 hours;
- at the 25-hour working week – 1 245 hours;
- at the 24-hour working week - 1 195.2 hours;
- at the 20-hour working week - 996 hours;
- at the 18-hour working week - 896.4 hours.
