The Cabinet of Ministers of Ukraine presented its work program by the Resolution “On approval of Activity program of the Cabinet of Ministers of Ukraine” of 09.12.14,№ 695.
In particular, the Government proposes in 2015 the following:
- to reduce the number regulatory agencies to 28;
- to decentralize the power by amending the Budget and Tax Codes of Ukraine as well as to decentralize the responsibilities in the sphere of the Architectural and Construction Control;
- to implement a new Law on Civil Service. It is also planned within two years to reduce the public sector by 10% and to increase the wages of government employee at the expense of this;
- to reduce the number of taxes from 22 to 9 and at the same time to reduce the single tax rates twice;
- to reduce the social security tax rate to 15% and to consolidate all Social Insurance Fund;
- to approve the new Labour Code.
In addition, the Cabinet plans to introduce a moratorium on the audit of controllers over the next two years (in 2015-2016), to introduce e-governance, to reform the law enforcement system (to convert the milicia into police and to create a National Bureau of Investigation) and the court system.
The educational and the health-care systems are planned to be reformed. In particular, in 2016 the government is going to introduce an independent system of higher education quality assessment and new rules for licensing and accreditation of Institutions of Higher Education. And it has been already planned to create a single three-level hospital system in 2017: local hospitals - regional hospitals - national reference centers.
The State Fiscal Service of Ukraine in its letter “On problematic issues of administration of taxes and duties” of 03.12.14, № 136/6/99-95-42-03-16 reported its position on some issues arising in the administration of taxes and duties.
Thus, a complaint against the supplier under application form D8 to the VAT declaration does not give the right of the tax credit because it against the principles of electronic VAT administration system.
The filing of notification on the form № 20-ОPP electronically will be implemented in the presence of financing of this proposal.
The information service of the payer of value added tax about the withdrawal funds for VAT payment from VAT account is introduced.
The amount of penalty according to p. 118.2 of TCU for banks and financial institutions are not subject to reduction in order to prevent increasing of the violations number on the carrying out of the debit transactions on the account of the taxpayer.
The Ministry of Finance of Ukraine by the Order “On the accounting procedure of the payers of the social security tax for compulsory state social insurance and the Regulations on the insurers register” of 24.11.14, № 1162 approved the procedure of registration of the social security tax payers for compulsory state social insurance and the Regulations on the register insurers respectively. Therefore, the tax authorities keep records of the payers of the social security tax as before. At this time, it is clearly specified what documents are used to keep this record:
1. the codes from the Unified State Register of the companies and Organizations of Ukraine – for the taxpayers legal entities and separate subdivisions;
2. the registration numbers of the record cards of the taxpayers legal entities or number and series of passport (for those who have an appropriate note in the passport of a rejection of such registration number);
3. the registration (accounting) numbers of the taxpayers that are assigned to the investors (operators) upon the production-sharing agreement, diplomatic missions and consular institutions of foreign countries.
The term is specified for persons, who intend to carry out an independent professional activity, and during this term they should apply for registration of the social security tax payer in the form № 1- UST.
This period is 10 calendar days after the state registration of independent professional activity.
The detailed terms are defined, according to the terms the taxmen issue a certificate confirming the absence of debts in respect of the unified social tax in the form № 3-UST when closing the legal entity or termination of the entrepreneur activity. It is issued to a responsible person of the social security tax payer not later than the third business day following the day of certificate registration in tax administration. The certificate is made after the social security tax payer has been documentary inspected on the correctness of accruing and payment of the social security tax and the debt has been paid by the payer in accordance with the certificate of inspection. The certificate is sent by post at the location of the payer after the expiry of three day limit.
10 working days after the inspection are given to the social security tax payer to pay the above mentioned debt. When there is a violation of this term, the controllers send the refusal to issue the mentioned certificate in form № 4-UST to the chairman of liquidation committee.
The Ministry of Finance of Ukraine by the Order “On amendments to the Procedure for opening and closing of accounts in national currency in the State Treasury Service of Ukraine” of 17.11.14, № 1139 amended the Procedure of the opening and closing of accounts in national currency in the State Treasury Service of Ukraine approved by the Order of the Ministry of Finance of Ukraine of 22.06.12, № 758 (hereinafter – the Procedure № 758).
In particular, if the client of the Treasury is reorganized and / or the client’s name is changed (without changing the EDRPOU code), the client’s accounts in the Treasury Service are not to be closed. This rule works for both budget and off-budget accounts. However, the set of documents provided for the opening accounts (except the application for the accounts opening) should be submitted within ten days after the relevant changes. Accordingly, the account details are not to be changed.
Another thing is when the client is given a new EDRPOU code due to changes. Then the client should close the existing accounts in the Treasury and open the new. Also, the Agreement form of settlement and cash services is stated in a new version. It should be applied from 01.01.15.
The National Bank of Ukraine by its letter “On the Procedures and Regulations during the completion of the reporting year” of 08.12.14, № 25-205/73085 established for the bank system a special work procedure for 29-31 December 2014 and 5, 6 and 8 January 2015.
In particular, 29 and 30 December the electronic banking system will accept the initial payments to 10 p.m. The confirmation system of agreements on the interbank 29.12.14 will work to 5 p.m., and 30.12.14 will be the day off. The banking day in the electronic banking system 31.12.14 and working day of NBU depositary will end at 3 p.m. The bankers should finish all the settlements with the clients 30.12.14.
Friday business day (02.01.15) for the banking system is moved to Saturday (17.01.15). 05.01.15 the banking institutions will work without customers and the banking system will work in the ordinary course 6 and 8 January.
The bankers should ensure the smooth operation of the ATMs for the period from 1 till 7 January 2015 (inclusive).
In addition, the National Bank authorized the banks as required to carry out currency exchange transactions with foreign currency in cash in exchange offices from 1 to 5 January 2015 and 07.01.15.
The State Treasury Service of Ukraine by the Order “On Amending the Order of the State Treasury of Ukraine dated 29.07.2014 № 214” of 28.11.14, № 327 extended recently introduced service Procedure of the budgetary funds managers under the principle of “single window”. Thus, all the budgetary funds managers may be serviced at will under such principle in the office of the Treasury from 1 January 2015.
Let us recall, the Treasury implemented in July 2014 a pilot project on the treasury service of certain budgetary funds managers under the principle of “single window”. All the information required for the registration and payment of the budget commitments and budget commitment of finance can be transferred to the treasurers through “single window”.
