The Cabinet of Ministers of Ukraine supported decisions initiated by the Ministry of Economic Development aimed at improving the system of state control over the implementation of tour operator activities in Ukraine.
The Government included the Ministry of Economic Development and Trade in the list of controlling authorities, which are not subject to the moratorium on business inspections, insofar as it gives the Ministry the right to carry out planned inspections of compliance with the tourist business licensing conditions for the implementation of tour operator activities by the end of 2018.
The Cabinet introduced new criteria for assessing the degree of risk from the implementation of tour operators’ activities subject to licensing. From this assessment will depend on the establishment of the frequency of the implementation of the Ministry of Economic Development inspections of tour operators themselves, taking into account:
- type of tour operator activity (outbound, inbound and domestic tourism), where outbound tourism is determined with the highest degree of risk;
- volume of tourist services provided by the tour operator (the number of tourists who used tourism services during the year) - the greater number of service users, the higher risk to them from the conduct of tour operators of their activities;
- presence of violations of licensing conditions by the tour operator during the last 3 years;
- presence of a court decision on satisfaction of a civil claim of a consumer of tourist services.
Accordingly, the Government also introduced a tour operator’s assessment of the degree of risk of their activities, taking into account the amount of points accrued for all the specified criteria:
- from 41 to 100 points - a high degree of risk;
- from 21 to 40 points – an average degree of risk;
- from 0 to 20 points – a low degree of risk.
These changes will allow the Ministry of Economic Development and Trade to take urgent measures in case of detecting violations by tour operators of licensed conditions for the conduct of tour operator activities and terminate the tour operators of a license for its conduct.
The State Fiscal Service of Ukraine in the category 301.04.01 “ZIR” answered the question of how the indicator “Accounting number of full-time employees in Table 1 of Annex 4 of the report on the USC amounts accrued” should be determined.
The registered number of full-time employees includes all employees who entered into an employment agreement (contract) in writing and carried out a permanent, temporary or seasonal work one day and more, as well as the owners of the company, if they received wages at this company in addition to income.
The accounting number of full time employees is to be determined on a certain date of the reporting period, for example, on the first or last day of the month, including accepted employees and excluding those who left on that day. If a company, on the date indicated in the form of state statistical observation, for any reason did not work (a day off or holiday, for natural, technical and economic reasons), the accounting number of employees is to be reflected as of the last day of work preceding that date.
In the number of full time employees for each calendar day, it should be taken into account persons who actually worked, and also absent from work for any reason, that is, all employees who are in employment, regardless of the type of employment contract.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the peculiarities of preparation of a tax invoice under daily results of transactions” of 11.09.2018, No.3988/6/99-99-15-03-02-15/ІПК considered an interesting situation. Organization – VAT payer plans to deliver goods to a final customer for cash through a legal entity - the postal operator “Nova Poshta”. Cash from the consumer for the delivered goods will be received on the current account of the company from the settlement account of the LLC financial institution. Is it possible to make a tax invoice for such deliveries on daily basis?
No is the answer from the representatives of the fiscal department. The tax invoice for daily results of transactions cannot be made during the delivery of goods to the final consumer, if payments for such goods will be made through another legal entity.
The Ministry of Infrastructure of Ukraine by its Order “On Amendments to the Rules for the Carriage of Goods by Road in Ukraine” of 10.08.2018, No. 368 introduced amendments to the Rules for the Carriage of Goods by Vehicular Transportation in Ukraine. From now on, shipping document for the carriage of goods by vehicular transportation, the consignor must issue in quantities not less than four copies. But the signing certificate will be sufficient - the mention of the seal is removed from the Rules of carriage of goods by vehicular transportation in Ukraine, approved by the order of the Ministry of Transport of Ukraine of 14.10.1997, No. 363.
In addition to the shipping document, the following do not require sealing:
• a contract for the carriage of goods and its design;
• the right to present claims by the consignor or consignee, which is certified on shipping document;
• a certificate about the price of the sold goods or a reassessment to the claim for the perishable cargo damage;
• a description of the cargo, which is enclosed in each container with a cargo.
The Ministry of Social Policy of Ukraine in its letter “On the Peculiarities of Remuneration at the Comprehensive Accounting of Working Time” of 02.07.2018, No. 1139/0/101-18/28 reported that the normal duration of working time is determined by subtracting from the norm of the duration of working time calculated according to the schedule of the six-day (five-day) working week in the accounting period, the time during which the employee was on leave, on sick leave, etc.
If the employee was on leave, when calculating the normal number of working hours of the accounting period, the days are excluded on the schedule of the 8-hour working day (five-day working week), since the holidays are provided in calendar days.
The difference between the calendar norm of working time and the estimated standard of working time is that for determining the first one it is provided for the full use of working time, and the second - taking into account hours not worked by the employee.
Calculate norm of working hours is used as the amount needed to calculate worked out overtime hours or hours worked hours worked. In order to do this, the estimated standard of working time is compared to the actual amount of work spent by the employee time.
When aggregated working time accounting, the time worked out over the standard of the length of working time for the accounting period is considered to be overdue and paid in accordance with Art. 106 of Labor Code.
Payment for all hours of overtime work is carried out at the end of the accounting period or at the dismissal of the employee.
When calculating wages, the minimum wage requirements of the legislation should be observed. In this case, when determining the hourly rate for payment of hours worked, the monthly salary of the employee must be divided by the monthly standard of the length of working time for the corresponding month, approved by the rules of the internal labor regulations for this unit (employee).
To determine the hourly rate for payment overtime, it is necessary to divide the monthly salary of an employee into the average monthly number of hours for accounting period, which should be calculated taking into account the norm of the length of working time for this period, established in compliance with the requirements of Articles 50, 51 and 53 of the Labor Code.
The Ministry of Social Policy of Ukraine in its letter “On the indexation of the salary of a working student” of 14.08.2018, No. 14/0/216-18, stressed that if an employee worked and simultaneously attended full-time study or with a separation from production in a clinical residency, graduate and doctoral studies, first of all the scholarship should be indexed.
In this regard the employee provides a certificate of the size and term of the scholarship, on the basis of which the indexation of wages at the place of work of such scholarships should be made within the subsistence minimum.
For example, the student was employed from 11.06.18. The last increase in salary by position was in September 2017.
His/her scholarship is UAH 460. Then the indexation of wages is calculated as follows. The indexation is subject to UAH 1 272 (UAH 1 762 - UAH 490).
The amount of indexation for the fully worked month is UAH 85.22 (UAH 1 272 × 6.7 ÷ 100, where 6.7% is the value of the increase of the consumer price index).
Since the student was employed since 11.06.2018, the amount of indexation should be paid for actually spent days, that is, UAH 85.22 ÷ 20 working days × 14 days worked = UAH 59.65.
So, at the place of work the student should receive an amount of indexation in the amount of UAH 59.65.
