The Cabinet of Ministers of Ukraine reports on its official website that the inspection system in Ukraine is being transformed towards a risk-oriented approach. From now on, the inspection bodies should focus on a transparent assessment of business entities and risk prevention, and the business is to know when and why the inspector comes.
An integrated portal inspections.gov.ua has already been launched with a number of tools for transparent and predictable online state-business interaction. 26 inspection bodies out of 33 already joined the portal and disclosed information about their inspections. As of October 2018, almost 250 thousand plans and about 48 thousand results of inspections already carried out have been published in the unified system. The process of approval of new risk criteria is ongoing, which will allow more effective planning of control measures.
In spring, the Government approved a new methodology for risk management, the task of inspections - to identify a list of hazards for each area of control and to develop a combination of criteria for identifying risks and a reasonable planning of inspections. The greatest progress in this was demonstrated by the controlling bodies in the field of fire and technological safety, security activities and tourism.
Another important task of the new inspection system is the taxpayer-oriented approach. To this end, the Inspection Portal establishes a “Risk Management Account/Unit” with a range of tools.
It should be recalled that the initiators of regulatory reform are the Ministry of Economic Development and Trade and the State Regulatory Service with the assistance of BRDO. The process support is provided by the EU within a framework of initiative of EU4Business/FORBIZ. BRDO is the leading independent expert-analytical center for regulatory policy in Ukraine.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Exemption from the Payment of the Unified Contribution of Persons Performing an Independent Professional Activity and at the same time Being Served by Old-Age Pensioners” of 11.10.2018, No. 4398/К/99-99-13-02-01-14/ІПК stressed that for persons who carried out independent professional activity and were retired on a senior service, privileges on the duty to pay and pay the USC by the Law of Ukraine “On the Collection and Registration of the Unified Contribution to the Mandatory State Social Insurance” of 08.07.2010, No. 2464-VI (hereinafter - Law No. 2464) was not provided. Consequently, the indicated USC payers in accordance with para. 3 of part 8 of Art. 9 of Law No. 2464 are obliged to pay the Unified contribution accrued for the calendar quarter by the 20th day of the month following the quarter for which the unified contribution is paid. A calendar year is the reporting period.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the possibility of taking into account VAT amounts paid in advance in the previous and reporting (tax) periods for suppliers of goods/services in the calculation of the amount of budget compensation” of 08.06.2018, No. 2541/6/99-99-15-03-02-15/ІПК clarified that the date of inclusion of VAT sums to a tax credit was considered the date of the event that occurred earlier, namely, the date of the write-off of funds from the bank account of the taxpayer for the payment of goods/services or the date of receipt taxpayer goods/services.
Consequently, the basis for calculating the amount of budget compensation is the one single principle: the implementation of monetary payments with suppliers in connection with the purchase of goods/services, and if the supplier is a non-resident, then with the budget (in terms of VAT).
Therefore, the amount of VAT, paid in advance in the previous and reporting (tax) periods, suppliers of goods/services, participate in the calculation of the amount of budget reimbursement of VAT.
In case if the consumer has paid for the goods and has a settlement document of the established form, at the place of receipt of such product the cash register should not be applied. For example, payment for goods (tiles, cement, building mixtures, etc.) is carried out in the accounting department or in the shop, and receipt or departure (shipment) is carried out from the warehouse (etc.).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On registration and use of portable cash registers” of 09.10.2018, No. 4367/Я/99-99-08-02-01-14/ІПК reported if the consumer, using the Internet, ordered the goods, and the payment for it was made using the payment systems Portmone, Liqpay, etc., the business entity was obliged to issue the settlement document of the established form (check of the cash register) and a properly issued warranty card.
Since the consumer, using the advertising webpages, selects only a product or service, then in case of using the goods (services) of the cash register, the check should include the requisite details, including the name of the business entity, the address of the store, which carried out implementation, etc., which makes it possible to determine with whom the payments for goods (services) were made, and in case of need to request an exchange.
In addition, please note that in the case of ordering goods or services, representatives of the online store specify with the buyer (customer) the availability of the product, and its quantity. Also, find out the form and time of payment.
Consequently, business entities that use advertising websites for the sale of goods, works (services) register the cash register on the general grounds at the address of the placement of such stores, and in case of delivery by their own courier service can register the cash register on a vehicle by which the delivery is carried out.
The State Fiscal Service of Ukraine by its Order “On Approval of the Procedure for the Interaction of the Commission of the State Fiscal Service of Ukraine, which makes decisions to register a tax invoice/adjustment calculation in the Unified Register of Tax Bills or to refuse such registration, the SFSU structural divisions and the SFSU head offices in Kyiv regions and the SFSU Large Taxpayer Office” of 03.08.2018, No. 523, approved the relevant Order (hereinafter - Order No. 523), which defines the organizational and procedural principles of the SFSU Commission, which makes decision to register the tax invoice/adjustment calculation in the URTI or refusal to register in such a case (hereinafter - the SFSU Commission ) and the procedure for its interaction with SFS structural divisions and SFS headquarters commissions in the regions, Kyiv city and the Large Taxpayer Tax Office of the SFS (hereinafter - regional level commissions).
The SFS Commission will:
- analyze the decisions taken by commissions of the regional level on registration or refusal to register TI/AC in URTI, decisions on taking or not taking into account the data table of the VAT payer;
- make decisions on non-taking into account the data table of the VAT payer in accordance with para. 36 of the Order of 21.02.2018, No. 117;
- make decisions on taking into account the submitted proposals for improving the automated monitoring of the compliance of the TI/AC with the criteria for assessing the level of risk and tax risk criteria of the taxpayer, the criteria for risk taking transactions, indicators, which determines the positive tax record of the taxpayer.
The Regional Level Commissions performs:
- consideration of issues related to the inclusion/exclusion of taxpayers into (from) the list of risky taxpayers in accordance with paragraph 1.6 of the Risk Criteria of the taxpayer;
- consideration of the information provided by the SFS Commission on the payers with signs of risk on the day of its receiving, the entering of such taxpayers to the list of risky taxpayers, and in the event of a corresponding decision – the exclusion of taxpayers from the list of risky taxpayers.
The chairman of the regional level commission provides the SFS Commission with the written explanations and materials of the meeting of such a commission, which became the basis for the making decisions by the regional commission. The main Commission may provide regional commissions with tasks that are prime and obligatory for implementation in accordance with the requirements of the current legislation.
The Ministry of Finance of Ukraine by its letter “On the Interpretation of International Financial Reporting Standards” of 24.09.2018, No. 35210-06-5/24914 informed: considering that IFRS to be adopted by the International Accounting Standards Board (London, UK), their interpretation by the Ministry of Finance of Ukraine should not be implemented.
In accordance with para.42 of the Constitution of the International Standards on Financial Reporting, the interpretation IFRS adoption is assigned to the International Financial Reporting Standards Interpretation Committee (hereinafter - Committee).
In this case, according to paragraphs 5.14 to 5.22 of the guidelines of relevant legal procedures of the Council on International Accounting Standards and the Committee, any individual or organization may, submit proposals in the prescribed form on possible issues to the Committee for consideration.
Such a proposal should cover the description of the issue, a brief description of current accounting practices with the identification of the main alternatives and the basis for the Committee to address the issue.
The Civil Service of Ukraine on labor issues in its letter “On liability for the mismatch of the names of the professions and positions specified in the Classifier of professions” of 24.09.2018, No. 4501/4/4.3-зв-18 reported that during the inspection visit (non-visiting inspection) the Labour inspector could verify if there were entered correctly in the work record information on work, including the title of the job.
If the name of the profession and position does not correspond to the National Classifier of Ukraine DK 003: 2010 “Classifier of Professions”, a fine could be imposed on the company. Its size is one minimal salary.
The Social Insurance Fund of Ukraine in its letter “On the application of the Regulations on the Commission (authorized) insurance, approved by the decision of the Fund dated 19.07.2018, No.13” of 13.09.2018, No. 2.4-15-2951 reported: if the insurance event occurred at the entrepreneur, he/she personally should decide whether to appoint a material security. In order to make such a decision, it is advisable to use the form of the minutes of the meeting of the social insurance commission/the decision of the commissioner.
If the insurance case occurred in a hired employee who works with an entrepreneur, the decision will be made by the commission or the insurer in connection with temporary disability.
Specialists of the Social Insurance Fund noted that due to the updating of the Regulations on the Commission (commissioner) on social insurance of companies, institutions, organizations of compulsory state social insurance due to temporary incapacity for work and costs due to burial, social insurance commissions established and act as insured, do not need to make changes to the documents on the basis of which they are created.
