The Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on the improvement of the defense and mobilization issues during mobilization” of 05.20.14, № 1275-VII. was signed by the Acting President of Ukraine.
The law came into force on June 8, 2014. The number of amendments to the Legislative Acts of Ukraine has been provided by the Law.
In particular, these are provided for by the document:
- the employees’ position and workplace are retained for those who have been called up for military service during mobilization, for the special period, but not more than one year. The average wages are compensated from the budget (financed from the budget), regardless of subordination and form of ownership of the company, institution or organization where they have been working at the time of the call up;
- the increasing of liability for violation of mobilization training Law and mobilization. The violations entail a fine of 10 to 30 of non-taxable minimums (for citizens) and of 30 to 100 n.m. (for officers) now;
- the exemption from liability of assess, payment and tax reporting on individual income tax as well as liability of assess, payment and tax reporting on self-employed unified tax, who have been called up for military service during mobilization or involved in performance of mobilization duties. These exemptions are related to those self-employed, who have been involved in performance of mobilization duties ex officio, which are provided for by war establishment during special period determined by the Law of Ukraine “On mobilization preparation and mobilization” of 21.10.93, № 3543-XII;
- the granting of preemptive rights to military personnel, who have been called up for military service during mobilization, the special period, to the making of a contract for military service after its completion;
- the military personnel exemption from the interest rates charging of credit events, the penalty and the default interest remission (from the beginning to the end of the special period, and reservists and the military personnel – from the call up moment during the mobilization to the end of the special period);
- the study reinstatement after the end of study leave without charging for interrupted and paid term of apprenticeship of the military personnel – students;
- the suspension of regulatory legal acts which provides for downsizing, recruitment restriction or financing of the Armed Forces of Ukraine and other military formations or special purpose law enforcement authorities;
- the confiscation of transport vehicles from legal entities and individuals for State requirements during mobilization. The volume of transport vehicles on types and brands that are planned to be involved during mobilization for enterprises and all forms ownership organizations are subjects to Mobilization Plan of Ukraine approval by local public administrations on military commissariat submission. And their return to the owner is made during 30 calendar days since the date of demobilization announcement;
The Cabinet of Ministers of Ukraine has approved an order on the establishment of the State Fiscal Service (hereinafter – SFS) by the Resolution “On Establishment of the State Fiscal Service” of 21.05.14, № 160. As a central executive authority SFS is engaged in tax and customs policy, and its activities should be coordinated by the Cabinet. The new service de facto should work on the basis of the Ministry of Ukraine of Revenues and Duties.
The Cabinet of Ministers of Ukraine has raised the minimum wholesale and retail prices for certain types of alcoholic beverages by the Resolution “On amendments in the Annex to the Cabinet of Ministers of Ukraine of October 30, 2008 № 957” of 11.06.14, № 177.
Thus, the minimum price for 1 liter of 100% pure alcohol for manufacture of vodka and distillery products should be equal to 116, 35 UAH in wholesale trade and 174,5 UAH at retail. These prices are kept up till 31.07.14, and again starting the next day the rising up to 133 UAH and 199, 5 UAH respectively.
The retail prices for wine are also raised. The price is 20 UAH, and the sparkling wines - 33 UAH. It is to be recalled that the liability in the amount of 100% cost of received goods is established for the alcoholic beverages trade at below the minimum prices, as it is calculated on the basis of the minimum wholesale or retail price, but not less than 5000 UAH (Art.17 of the Law of Ukraine “On the State Regulation of the Production and Circulation of Ethyl, Cognac and Fruit Alcohol, alcoholic beverages and tobacco” of 19.12.95, № 481/95-VR).
The Ministry of Justice of Ukraine has specified the procedure of selling the mortgaged property by the Order “On Amendments to the Interim procedure for implementation of impounded property by electronic biddings” of 06.06.14, № 896/5. It is a reminder that the Ministry of Justice has established the experimental implementation of impounded property by means of electronic biddings. Henceforth the electronic biddings organizer should proclaim the news of bidding process at least in two local mass media (the location of the mortgage). Such news should be published not later than 15 days before the bidding. In particular, you could get to know the date and the time of electronic bidding, the description of mortgage, where it is possible to learn more about the conditions of the conduct for the bidding process from the news. The procedure of property storage that goes under the hammer in electronic biddings has been specified. Thus, the custodian may be a debtor, family member or other persons (including Bid organizer) defined in an open competition.
The debtor or the family member is a designated custodian of real estate, incomplete construction and other property that should not be transferred for storage due to objective reasons (tools, machinery, machines, equipment, etc.). They provide the property storage free of charge.
The Superior Economic Court of Ukraine in its letter “On the Law of Ukraine “ On protection of rights and freedoms of citizens and legal regime for the temporarily occupied territory of Ukraine” of 15.05.14, № 01-06/615/14 has reported: the venue of the economic affairs has been changed due to the occupation of the Crimea. Now, instead of the Economic Court of Autonomous Republic of Crimea should consider the Economic Court of Kyiv region, instead of the Economic Court of Sevastopol – the Economic Court of Kyiv, and instead of Sevastopol Economic Court of Appeal - Kyiv Economic Court of Appeal.
The change of cases venue is applied to all categories cases (including bankruptcy), and at any stage of the proceedings.
The Superior Economic Court of Ukraine in its letter “On Certain Issues of Application of the jurisprudence of the Law of Ukraine “On protection of rights and freedoms of citizens and legal regime for the temporarily occupied territory of Ukraine” of 05.06.14, № 01-06/745/2014
has explained: the Economic Court of Kyiv region, Kyiv city and Kyiv Economic Court of Appeal are not entitled to demand the case files from the Crimean Economic Court to implement them for further consideration. Therefore, the plaintiffs should file new claims.
Thus SECU noted that the existence of such proceedings in the Crimean Economic Court does not prevent such assesses to the courts, and the legal acts adopted by them of 27.04.14, would not take into the account of resolution of disputes.
The Ministry of Revenues and Duties of Ukraine in its letter of 01.04.2014 № 414/3/99-99-10-04-02-10 has reported that the power to sign the tax invoice should be confirmed by the Order.
The list of people, who are entitled to authorize (to sign the primary documents) for business operations, is approved by the head of the enterprise.
All copies of the tax invoice are signed by the person, who is authorized to delivery of goods / services, and sealed by the taxpayer-salesman. The tax invoice is not signed by a purchaser of goods / services and is not sealed with his seal.
Thus, the list of persons, who are authorized on behalf of the enterprise to carry out business operations (delivery of goods and services), as well as to sign the primary documents and tax invoices, is approved by the order of the head of the enterprise. The Order is notified to the employees under the signature.
The Ministry of Revenues and Duties of Ukraine in its letter of 04.02.2014, № 5902/6/99-99-19-03-02-15 informed the following. In case of early termination of the contract of long term life assurance the employer-insurer should include the amount of insurance payments to the revenues, classified as expenses. In addition, the insurer should charge the default interest rate in the amount of 120% NBU policy rate, which was effective at the date of such incomes. An important point: the redemption amount or part of it, returned to the insured, is not included to the income.
The difference between the amount of insurance payments, which is paid by the insured, and the redemption amount, which is paid to such insured, and should be the subject to the making parts of the incomes from the insurance business by the insurer, which is taxable at a rate of 3%. In the tax declaration on income (profit) of the insurer, the amount of income tax on insurance business at a rate of 3% is charged and reflected in the Declaration line 02.
The activities income on the implementation long-term contracts of life and pension insurance within the non-state pension schemes (at a rate of 0 per cent) is reflected in line 22 of the Declaration.
The Ministry of Finance of Ukraine in its letter of 08.01.2014, № 31-07250-06-29/19 considered the issue of return of unused funds for business trip withdrawn from a corporate card.
The balance of unused funds should be returned to the enterprise, after the employee return from the business trip. If the business trip was abroad then the cash return should be in the same currency in which it had been received.
However, as the Ministry of Finance explained, if the funds were taken from a corporate payment card during business trip abroad, the unused cash could be returned to the cash register of the enterprise in the state national currency, which had been sent to the employee, or in a freely convertible currency.
The Ministry of Economic Development and Trade of Ukraine in its letter of 20.09.2013, № 3502-06/33294-16 explains that smoking designated areas could not be outdoors because of the part (square) of the street is not included in the list of places and institutions where should be specifically designated areas, equipped with ventilation system or other means to remove tobacco smoke, and posted information on the prohibition of smoking “NO SMOKING!”.
In addition, the agency reminded that State Consumer Rights Protection Inspection applies the financial penalties to business entities regardless of the number of not designated areas and not properly equipped special places for smoking.
It is to be recalled that according to the anti-smoking Law, the tobacco smoking is prohibited (except in specially designated areas):
- in the rooms of the enterprises, institutions and organizations of all forms of ownership;
- in the areas of hotels and similar accommodation citizens;
- in a dormitory;
- in airports and train stations.
