The State Fiscal Service of Ukraine explained plan of actions due to the adoption of new Register of non-profit institutions and organizations (see 102.01.01 category of public information and reference resource of the SFS of Ukraine).
The Regulation on the Register of non-profit institutions and organizations, approved by the order of the Ministry of Finance of Ukraine of 24.01.13 № 37, operates now until new Register to be approved by the Cabinet of Ministers.
Non-profit organizations, which were included in this Register on 13.08.15 (the date of entry into force of the Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding the taxation of non-profit organizations” of 17.07.15, № 652-VIII), should not be exempted to 01.01.17. But at the same time:
- those of them, which meet requirements of para. 133.4 of the Tax Code of Ukraine (hereinafter - TCU), are to be included in new Register of non-profit institutions and organizations. The non-profit organizations at wish could submit copies of constituent documents to the state financial control;
- those non-profit organizations that do not meet the requirements of para. 133.4 of the TCU should reconcile their constituent documents with norms of the TCU to 01.01.17. Also they should provide copies of those documents to the state financial control to be registered in new Register of non-profit institutions and organizations. The non-profit organizations that do not meet the requirements will be excluded from the Register after this date by the state financial control.
The State Fiscal Service of Ukraine noted that since tobacco for hookah according to its definition is a tobacco product, it is classified as excise goods. Accordingly, the cost of tobacco (with VAT), used when the services of hookah smoking are provided, is tax assessment base of retail excise (see 116.02 category of public information and reference resource of the SFS of Ukraine).
In addition, it should be noted: smoking with the use of hookah provides for filtering and cooling of smoke by water, and fruit juice, wine or distilled spirits sometimes are used instead of water.
That is, in the case of use of alcoholic beverages (excisable goods) instead of water, their cost also should be included in tax assessment base as retail excise.
In its turn, the excise tax on tobacco and alcoholic beverages cost (or other excisable goods), which used for smoke filter instead of water, should be included in calculation of expenses of services hookah smoking (i.e. in Goods declaration of account 23 “Production”).
The State Fiscal Service of Ukraine in its letter “On application of rules of the tax laws by entrepreneurs from the ATO zone” of 18.06.15, № 5837/М/99-99-17-02-02-1 explained the nuances of providing of tax benefits for entrepreneurs registered in the SFS bodies in the territory of ATO conducting.
1. Unified Contribution. Its payers registered in the SFS bodies, which are in the territory of ATO conducting (announcement of military emergency or state of emergency), are exempted from obligations of assessment and payment of the Contribution and providing of reporting during ATO period.
Duties mentioned above should be performed by these payers after ATO termination.
Those Unified Contribution payers can avoid responsibility for duties failure in the period from 14.04.14 to ATO termination, who submit to the SFS no later than 30 calendar days following the day of ATO termination the statement and certificate of Chamber of Commerce of Ukraine (hereinafter - CCU) that confirm circumstances of insuperable force - force majeure.
2. Land fee. The Law of Ukraine “On temporary measures for the period of the anti-terrorist operation” of 02.09.14, № 1669-VII (Art 6) exempts business entities exercising the activity in the ATO zone from fees for use of land plots of state and municipal property.
However, the state financial control notes that appropriate amendments are not made to the Tax Code of Ukraine (hereinafter - TCU) and also procedure for application of this tax benefit is not developed. Change in the TCU regulations could be implemented exclusively by making amendments to the TCU (para.2.1 of the TCU).
3. Extension of deadlines of provision of tax reporting. Taxpayers of Donetsk and Luhansk regions are entitled to apply to the tax authority at their location with the application for extension of deadlines of provision of tax reporting. The reason is effect of force majeure.
This application should be submitted with certificate of CCU within 30 days following the day of end of such circumstances.
The state financial control also stopped at activities such as the right to receive deferral (instalment) of money liabilities (tax debt) and the write-off of tax debt as bad.
The Ministry of Finance of Ukraine explained: companies (their structural subdivisions) located in occupied Crimea and / or in the territory of ATO conducting (or their separate property) make inventory when it is safe and unimpeded access of authorized officers to assets, primary documents and registers of accounting, where liabilities and owner capital of these companies are reflected (see letter of the Ministry of Finance of Ukraine “On providing explanations [about inventory by companies in temporarily occupied territory of Ukraine and in zone of the antiterrorist operation, reflection in the accounting transactions of periodicals transcription, dates of prepayments when purchasing for budget funds]” of 03.06.15, № 31-11420-08-10/18126). Such business entities should make an inventory on the 1st day of the month following the month when deterrent of access to be disappeared, and should reflect its results in accounting of relevant reporting period.
Before inventory the information on assets, to which no access, should be reflected according to accounting in annual financial statements. Liabilities and owner capital that cannot be documented because of lack of access to primary documentation and accounting registers should be reflected in the financial statements by the same procedure.
Key spending units of budget funds together with the consolidated annual financial and budget statements should submit consolidated financial and budget statements of managers and recipients that are in occupied territory.
It should be recalled that previously the Ministry of Finance explained: entities that are in the temporarily occupied territory of Ukraine should be accounted as assets of the company. In addition, negative effect of changes in economic and legal environment should be evaluated, and also losses from asset impairment are to be recognized.
The Ministry of Justice of Ukraine reported that young specialists, who studied for budget funds and intended to resignation from employer work, should not refund cost of educating to the State. The reason - not currently approved system of compensation of education cost by such graduates (see letter of the Ministry of Justice of Ukraine “On possibility of termination of employment contract (resignation) by young specialist, who studied under the direction of the state order, and refund procedures of education cost” of 12.08.15, № ПІ-К-2626).
It should be recalled: graduate, who studied by state order, obtains employment on the basis of referral work in accordance with the agreement concluded between the employer, the head of university and the graduate. The graduate has to work at least three years for employer.
In case of resignation such graduate is obliged to refund education cost and compensate all employer costs in accordance with established order to the state budget. Today the procedure for determining and compensation of education cost by graduates in case of breach of conditions of employment agreement by them is not approved, and the Ministry of Justice has not released acts in this behalf.
