The Cabinet of Ministers of Ukraine by its Resolution “On approval of the Procedure of examination of constructed objects accepted for operation” of 12.04.17 No. 257 determined the mechanism of the procedure of examination of constructed projects accepted for operation in accordance with legislation.
Examination of the object is the a set of measures directed at determination and valuation of actual value of maintenance factors of building constructions, characteristics of foundations base, utility facilities and systems (except for technological equipment) that characterize the operational reliability of the object (including access for persons with disabilities and other people with limited mobility to built or renovated residential and public buildings).
Examination procedure of the object is provided by its owner or the manager through the involvement of responsible contractors of certain types of works (services) related to the creation of architectural objects, or enterprises, institutions or organizations, which include executors responsible for such work. Information on the executors can be found on the official website of the State Architectural and Construction Inspection of Ukraine.
The first examination should be carried out after the termination of warranty period, that is 10 years from the day of object acceptance by the customer (if longer warranty period provided by contract or law).
The object certification is to be prepared under the results of examination.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Cabinet of Ministers of Ukraine of March 4, 2004 No. 257 and of April 14, 2004 No. 494” of 12.04.17 No. 248 brought their regulations into conformity with the Law of Ukraine “On higher education” and “On scientific and scientific and technological activities”: higher educational establishments to be identified by type (university, academy, institute), but not by the level of accreditation.
Thus, it was brought into conformity the names of the institutions, organizations, companies and positions in the list of positions of scientific (research and teaching) employees of agencies, organizations, businesses, higher educational establishments, being at which gives the right to pensions and cash benefits in case of retirement. In addition, the above list is supplemented by positions of research workers of scientific publishing and periodical scientific publications.
The State Fiscal Service of Ukraine in its letter “On recognition of the service cooperative as the taxpayer and taxation of the transactions on transfer of property rights” of 28.03.17 No. 6311/6/99-99-15-02-02-15 informs: if the service cooperative meets the requirements set for non-profit organizations by sub-paras.133.4.1 of the Tax Code of Ukraine (hereinafter – TCU), the cooperative is not the payer of the income tax.
Representatives of fiscal agency additionally note: if a person carries out transactions for the supply of goods/services within the customs territory of Ukraine, which are subject to value added tax (hereinafter − VAT), total amount of which exceeds UAH 1 million during the last 12 calendar months, such a person must register as a VAT payer in a mandatory manner.
The State Fiscal Service of Ukraine in its letter “On untargeted charitable assistance” of 07.04.17 No. 4945/Д/99-99-13-02-03-14 notes that untargeted charitable assistance provided by a benefactor − legal entity to family members of victims of participants of combat operations is not taxed only if it does not exceed UAH 2 240 (according to sub-para. 170.7.3 of TCU). The amount of excess of charitable assistance over specified size should be taxed by the income tax on general basis and withheld the war tax.
In accordance with sub-para.165.1.54 of TCU, the amount of charitable assistance provided by benefactors for the purposes and in the amounts defined in sub-para. 170.7.8 of TCU should not be included in the taxable income of the taxpayer. When the assistance is untargeted, sub-para.170.7.8 of TCU is not applied and such assistance should be taxed with the taking into account conditions specified by sub-para. 170.7.3 of TCU. At the same the taxpayer (assistance recipients) must file an annual tax return indicating the amount of received untargeted charitable assistance, if it exceeds the size limit − UAH 2 240.
The Ministry of Finance of Ukraine by its letter “On confirmation of the business transactions and on the right to a tax credit of VAT on the value of paid car repairing by insurance company” of 01.12.16 No. 31-11170-16-29/34246 supported the position of tax authorities on the right of the VAT payer to a tax credit of VAT on the value of paid car repairing by insurance company. Thus, the amount of input VAT should be reflected in the tax credit, but also it should be balance by its conventional tax liabilities under the rules of para. 198.5 of TCU, because the insurance company paid for the car repair but not the payer.
The Ministry of Finance probably considered the situation where the insurance company paid the money directly to the repair executor. In this case, the tax authorities denied to the VAT payers in the right to a tax credit. In particular, the answer of the same content is placed in category 101.14 ZIR.
The National Bank of Ukraine by its Resolution “On amendments to some legislative acts of the National Bank of Ukraine” of 13.04.17 No. 33 continued liberalization of currency regulation. In particular, the regulator allowed the repatriation of dividends not only for 2014-2015, as it was before, but for 2016.
The NBU also simplified mechanism for such payments: one entity (the issuer, the depository institution or foreign investors) will within one month to repatriate dividends over the years in total to USD 5 million.
In addition, the National Bank increased from USD 1 to 5 million the maximum amount of payment under import contracts not requiring the use of credit form payments (first-class bank confirmation).
The Ministry of Social Policy of Ukraine by its Order “On establishment of the average cost of sanatorium vouchers for the payment of monetary compensation instead of sanatorium vouchers and the cost of independent sanatorium-resort therapy” of 27.03.17 No. 475 increased the average cost of sanatorium vouchers for the payment of financial compensation to UAH 440. This is the amount that will be receiveв by the disabled veterans and former minor prisoners of concentration camps recognized as disabled in case of refusal to free sanatorium-resort therapy. The voucher price for the payment of compensation was UAH 400 in 2016.
According to para.2 of the Procedure of the payment of monetary compensation for the cost of free sanatorium-resort therapy to some categories of citizens, approved by the Cabinet of Ministers of Ukraine of 17.06.04 No. 785, cash compensation should be paid once every two years in the following amounts:
- disabled people of groups I and II − 100% of the average cost of the voucher;
- disabled people of group III – 75% of the average value of the voucher.
The Ministry of Social Policy of Ukraine in its letter “On draft Law of Ukraine “On amendments to some legislative acts of Ukraine concerning the settlement of administrative responsibility for violation of labor legislation” of 21.03.17 No. 800/0/101-17/283 did not support the initiative of legislators to reduce the penalty rate for violation of labor legislation. After all, if amount of the fine is less than the costs of employers for salary legal, the use of untitled works in this case becomes economically attractive. In general, as the Ministry of Social Policy notes, the adoption respective draft law (registered under No. 5711) significantly worsens the situation at the work sphere, contribute to shadowing wages, allows to employers to ignore the demands of the labor legislation, thereby worsening the social situation in the country.
The Social insurance fund for temporary disability (hereinafter – SIF for TD, Fund) in its letter “On assistance in connection with pregnancy and childbirth to individuals – entrepreneurs” of 21.12.16 No. 5.2-32-2287 that the entrepreneur will receive assistance and maternity leave under the following conditions:
- insured event (pregnancy) occurred when the individual was in the status of entrepreneur;
- the unified contribution was paid in proper time in size established by the law;
- application-calculation was submitted to the working body of the SIF for TD.
If the employer after the insured event (pregnancy) terminated his/her activity and did not submit the application-calculation to the Fund, assistance will be provided at the expense of the SIF for TD only for the period from the beginning of the insured event and to the termination of business activities.
The Fund argues its position that assistance in connection with pregnancy and childbirth is the compensation of lost income.
According to Art.26 of the Law of Ukraine “On Compulsory State Social Insurance” of 23.09.99 No. 1105-XIV assistance for pregnancy and childbirth is granted to individuals-entrepreneurs in the amount of 100% of the average income and does not depend on insurance.
