Verkhovna Rada registered a draft law № 2794 of 12.04.2013, according to which the average market price of passenger cars, motorcycles, scooters determined by the central executive authorities, as to ensure a public policy formation in the field of economic development, without analysis of the actual selling price of the vehicles. Specified changes were planning to make into the Tax Code.
The Cabinet of Ministers of Ukraine by the resolution № 243 of 03.04.2013 made changes in the Procedure to engage in wholesale and retail trade of transport facilities (hereinafter - TF) and their components, having identification numbers. These innovations provide, in particular, that the registration of sale contracts of TF may be carried out in the State traffic inspectorate. In addition, is established that the forms of certificate invoices, transfer and acceptance acts, and, respectively, registration plates for single trips and “Transit” are not complete documents of strict accountability.
The Cabinet of Ministers of Ukraine by the Resolution № 244 of 01.04.2013, approves the Procedure for alienation in the process of the debtor's property readjustment by substitution of assets. Thus, as the alienation, in accordance with this Procedure, may be subject to the integral property complex of the debtor's or defined by readjustment as a part of his property with the appropriate (proportional) part of its liabilities (except for those arising on the requirements of the bankruptcy creditors).
Alienation in the process of the debtor's property readjustment by substitution of assets carried out by creating on the basis of such property a business association. In the statutory capital of the latter are transferred property assets (property and property rights), including the receding right to demand, and the remit a loan according to the requirements of current creditors.
The Cabinet of Ministers of Ukraine registered the Draft Law № 2772 of 10.04.2013, which suggested to make changes into the Law “On protection of domestic producers from subsidized imports”, in particular, to specify the notion of “subsidy”. Thus, as the subsidy is considered financial or other support of public authorities of production, processing, marketing, transportation, exports, consumption of such goods, resulting which the subject of economic and legal relations of the exports countries would receive no benefit (profit), as well advantage.
The Cabinet of Ministers of Ukraine registered the Draft Law № 2795 of 12.04.2013, which offered to make changes in some legislative acts, namely, the cancellation of mandatory use of seals for economic entities of private law. In addition, the draft law provides that, for the seal processing will not need to receive any permission documents. In case of acceptance, the law will come into force in one month after its publication.
The Cabinet Ministers of Ukraine by resolution № 268 of 15.04.2013 approves the Procedure for notification of owners and users of land plots located inside of the protected zones of main pipelines, about the restrictions in the use of such land plots. This notifications sets out the procedure of notification by pipelines enterprises the owners and users of land plots, located inside of the protected zones of main pipelines, about, established by the Law “On legal regime of land protected zones of pipelines”, limitations in the use of such land plots.
The Ministry of Finance of Ukraine by letter № 31-04320-13-2-23/467 of 10.01.2012 recalled norms of Standard Regulations about accounting department of budgetary institution, approved by resolution of the Cabinet of Ministers of Ukraine № 59 of 26.01.2011, on designation to post of the chief accountant of the village council.
The Ministry of Finance of Ukraine by order № 476 of 11 April, 2013 approved the Methodical recommendations on verification of the comparability of the financial statements.
The Ministry of Social Policy of Ukraine by the order № 136 of 19.03.2013 approved the form of report of a possible lay-off (reduction) of production. The report should be supplied by enterprises, regardless of their ownership and subordination, the activity of which connected with the production of goods, to the territorial authority of the State employment service in the district, city and district in the city of the administrative-territorial unit in which they are registered as payers of the single fee for obligatory state social insurance. The report shall be made not later than the date of the lay-off (reduction) of production.
The Ministry of Agrarian Policy and Foods of Ukraine by the order № 202 of 21.03.2013 approved the Procedure of organization and implementation of state supervision (control) of exploitation and the technical condition of tractors, motor vehicle chassis, driven agricultural, road-building and drainage machinery, agricultural machinery and other mechanisms.
The State Statistics Service of Ukraine by order № 95 of 19.03.2013 canceled standard form № 3 “Road waybill of company car” and instructions on the procedure for use it.
The National Bank of Ukraine by letter № 29-209/4174/4330 of 11.04.2013 noted, that the requirements of the decision№ 476 of 16.11.2012 “On the procedure of remittances payments abroad for physical persons” on the mandatory sale on the interbank foreign currency market of Ukraine of revenues from outside of Ukraine in foreign currency in favor of physical persons in relation to the members of diplomatic missions, consular institutions of foreign states and international organizations in Ukraine, if the latter are not citizens of the country or do not reside there permanently and are not accredited by the Ministry of Foreign Affairs of Ukraine, do not apply.
The National Commission on carrying out state regulation in financial services marketsby order № 827 of 14.03.2013excluded from the Procedure of registration of branch establishment of non-resident insurers the standing order, which provide that the applicant for entering data on the branch in the Registry of branches of non-resident insurers must submit (send) in the National Commission on carrying out state regulation in financial services markets output of corresponding trade and economic mission about onshore status of the applicant.
The State Tax Service of Ukraine, considering the aspects of the use norms of the Law № 5091-VI of 05.07.2012 “On Introducing Amendments to the section XX ”Transitory Provisions” of the Tax Code of Ukraine regarding to the features of taxation of software industry”, by the letter № 4670/6/15-33-15 of 26.03.2013, noted, that the liberation from VAT does not apply to certain business entities as well operations on the supply of software products.
In addition, the STS clarified that the operation to the supply of goods (CDs, computers) with a recorded/installed on them widely disseminated software can not be considered as a supply of software products (the result of a computer program).
The State Tax Service of Ukraine by letter № 7454/7/15-33-17-04 of 28.03.2013 reported that the tax bill, issued in the implementation of the supply of goods and excisable goods imported into the customs territory of Ukraine, since 1 January 2012 shall be included in the Unified Register of tax bills, regardless of the VAT volume in one tax bill.
In addition, the STS clarified that the digital signature, which is superimposed on the tax invoice prior to registration in the Unified Register of tax bills, and signature, which certify this tax invoice for its issue to the buyer, must belong to the same person who has delegated such a right.
The State Tax Service of Ukraine, considering procedure for submission by the trade union organizations of the Tax report about the use of non-profit institutions and organizations, by letter № 6751/0/61-12/18-3115 of 07.12.2012, recalled that the specified Tax report is supplied by non-profit institution (organization ), its separate divisions, for every accounting (tax) period. In addition, clarified that for nonprofit institutions (organizations) the Tax Report reporting period for submission to the STS authorities is the reporting (tax) year.
State Tax Service of Ukraine by letter № 1126/6/23-50-0114 of 23.01.2013 recalled that, in the event, that treaty of operational renting (leasing) or concession requires or allows the tenant or concessionaire to carry out repairs and/or improvement of operating renting (leasing) or concession, part of the cost of such repairs and/or improvements in the amount, exceeding expensed according to sub-paragraph 2 of par. 146.11 and par. 146.12 of Art. 146 of the Code, is amortized by tenant or by the concessionaire as a separate object in the order, established for the group of fixed assets, to which the object of operating renting (leasing) or concession that is repaired and/or improved.
Contact the specialists of GC “De Visu” on advice providing on various aspects of financial and economic activity by phone in Kyiv: 0 (44) 279-40-00, 0 (44) 279-00-00.
