The President of Ukraine by the Decree “On the decision of the National Security and Defense Council of Ukraine from April 28, 2017 “On special economic use of personal and other restrictive measures (sanctions)” of 15.05.17 No. 133/2017 enforced the decision of the National Security and Defense Council of Ukraine, which made a new list of economic entities of the aggressor country, to which the sanctions to be applied.
A manufacturer of “1C” software for accountants and its Ukrainian office is among the entities to which the sanctions applied. So now the accountants have to find alternative program.
At the same time Ukrainian representative of “1C” state that the use of software “1C:Enterprise” completely complies with current legislation of Ukraine. And software “1C:Enterprise” is fully functional, technical support is in normal mode, all information and methodological resources are available for use, and information-technology user support software “1C:Enterprise” is carried out.
Oleksandr Turchynov, NSDC Secretary of Ukraine, said that private entrepreneurs who use Russian software, in particular for accounting,”we can only recommend not doing this, but what concerns public institutions, they will be immediately transferred to the software of domestic producer”.
The Cabinet of Ministers of Ukraine delegated the functions of the State Service of Intellectual Property to the Ministry of Economic Development and Trade of Ukraine on the issuance of protective documents (patents, certificates) on intellectual property. This is stated on the government portal.
This Government’s decision is another step toward creation of the National Authority of intellectual property − a unified central authority that will issue patents (certificates) on “one window” principle. Establishment of such authority requires consistent reformation of sphere of intellectual property, including gradual institutional restructuring of the national system of intellectual property protection.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Regulations of the Pension Fund of Ukraine” of 11.05.17 No. 311 amended the Regulations on the Pension Fund of Ukraine approved by the Cabinet of Ministers of 23.07.14 No. 280.
Amendments are intended to bring these provisions into conformity with the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine” of 06.12.16 No. 1774-VIII in part of expansion of needs of using information from the State Register of compulsory state social insurance.
Consequently, this decision provides that the Pension Fund of Ukraine organizes exchange of information, which contains elements of the use of employment of unformed workers and violations of labor legislation, with the State Service of Ukraine on Labor and the Ministry of Finance of Ukraine.
The State Fiscal Service of Ukraine by its Order “On approval of the Procedure of organization of work of authorities of Revenues and Duties on provision of individual tax consultations” of 25.04.17 No. 293 introduced new rules of provision of individual tax consultations. Representatives of the fiscal agency developed a document that determines the interaction between structural units of SFSU, General Directorate of SFSU and Information Department of SFSU when considering taxpayers’ requests for obtaining of the individual tax consultations.
The most important thing here is the normalization of decision-making of information about individual tax consultation to the Unified Register of individual tax consultations, because their registration in this register is a requirement of the TCU.
Thus, a structural unit of the SFSU, defined as the main executor, after receipt of such individual tax consultation and appendices to it within 10 days following the day of receipt, but not later than 35 days following the day of receipt of the respective appeal, should make decision on the introduction or refusal in entering information about individual tax consultation in the Unified register of individual tax consultations.
If individual tax consultation is not registered in the unified base of individual tax consultations, it does not allow taxpayers to avoid bringing to responsibility, including financial (fines and/or penalties) for acts committed under the individual tax consultation (para. 53.1 of the TCU).
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to Procedure for refund of money erroneously or excessively credited to the state and local budgets” of 06.04.17 No. 415 regulated the procedural aspects of the return from budget excessively or wrongly paid VAT amounts. In particular, the Ministry of finance complemented the procedure of refund of money erroneously or excessively credited to the state and local budgets by a new paragraph: “In case of return of overpaid tax liabilities for the value added tax credited to the budget from the account of taxpayer in the system of electronic administration of the value added tax in the manner determined in paragraph 2001.5 of Article 2001 of the Tax Code of Ukraine, such funds are to be returned exclusively to the account of the payer in the system of electronic administration of the value added tax, and in case of its absence at the date of application of the taxpayer with an application for repayment of overpaid tax liabilities for the value added tax or at the time of the actual refund - by transferring to the current account of the taxpayer in a banking institution”.
Thus, as we can see, the normative act has been brought into line with the norms of the Tax Code of Ukraine.
The Ministry of Finance of Ukraine in its letter “On the possibility of crediting of amounts of VAT reimbursement in the account of payment of monetary obligations or tax debt repayment from payments, the revenues of which are distributed in proportion to both the state and local budgets” of 21.04.17 No. 35130-12-10/11072 reported that one of the option of obtaining of VAT refund - its direction “…in the account of payment of monetary obligations or repay the tax debt of the taxpayer from other payments paid to the state budget” (Art. 200 of TCU).
Officials and VAT payers more than a year discuss about the correct interpretation of these words. In fact, a number of mandatory payments are distributed in a certain percentage terms between the state and local budgets. Currently, the Ministry of Finance took the floor: it believes that the VAT can be reimbursed only in account of taxes, which completely do into the state budget.
The Ministry of Finance of Ukraine in its letter “On the inclusion in the Register of nonprofit institutions and organizations of pension funds” of 20.04.17 No. 11210-09-10/10846 considered the inclusion of nongovernmental pension funds in the Register of nonprofit institutions and organizations. According to the Ministry of Finance, nongovernmental pension funds as non-profit organizations can be in the Register of nonprofit institutions and organizations to 01.07.17. The specialists note that a number of norms of specific legislation of nongovernmental pension funds requires coordination with tax and non-profit rules.
Therefore, it seems that further destiny of nongovernmental pension funds depends on whether or not the relevant legislative provisions to be coordinated on time, and whether the organization will keep in the constituent documents requirements of current tax and nonprofit law.
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to Regulation on the documentary provision of records in the accounting” of 11.04.17 No. 427 amended the Regulation on the documentary provision of records in the accounting, approved by the Ministry of Finance of Ukraine of 24.05.95 No. 88.
In particular, it is complemented by the provision that allows reflecting the accounting expenses under the transaction under which supporting documents at the balance sheet date have not been received yet. Thus, if the rules of document management of a company provide for the possibility to reflect business transactions regarding which at the end of drafting accounting registers of accounting, it was not received from the contractor the original documents for the reporting period, the basis for the transfer of information about such business transactions to accounting registers is properly executed domestic primary document (act) compiled by the official responsible for the acceptance and delivery of inventory, works and services. However, business transactions provided in the inner primary document (act) are measured in the manner determined by Accounting Standards or IFRS.
Also in the month of receipt from contractor the primary document on the business transactions on information which in previous reporting periods transferred to accounting registers of accounting in accordance with the internal primary documents, it should be noted in accounting the information about such business transaction in the amount of adjusting for the difference amount between the valuation of such business transaction under internal primary document (Act) and primary document received from the counterparty.
In general, the document is brought into compliance with the amendments made this year to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 16.07.99 No. 996-XIV.
The Ministry of Social Policy of Ukraine in its letter “On changing essential working conditions” of 13.04.17 No. 159/0/22-17 reported that the reduction in product sales could not be considered as a change in the organization of production and labor. Therefore, there are no any reasons to change essential working conditions and then dismiss an employee under para.6 of Art.36 of the Labor Code in case of the decline in sales.
At the same time the ministry recognizes that the reduction in sales can lead to rationalization of working places (here, probably, representatives of the Ministry of Social Policy mean the introduction of part-time work, coordinate, etc.). According to the social agencies, this can be considered as change of essential working conditions.
It should be recalled that under para.6 of Art.36 of the Labor Code, an employee can be fired in case of refusal to continue work due to changes in essential working conditions. It should be given two months note about the change of essential working conditions, including wage change, mode of operation, etc. (Art.32 of Labor Code). However, essential working conditions can be changed only in connection with changes in organization of production and labor.
