The Cabinet of Ministers of Ukraine by its Resolution of 05.02.2014 № 43 amended the list of run off and ferrous and non-ferrous scrap, supply transactions of which , including imports , up to 1 January 2015 are exempt from VAT.
Excluded the following :
- and scrap of germanium ( УКТ ВЕД 8112 30 40 00);
- unwrought wolframite, run off and scrap ; powders (УКТ ВЕД 8112 40 10 00).
Were added the following:
- run off and scrap of germanium and vanadium (УКТ ВЕД 8112 92 21 00);
- unwrought wolframite, powders (УКТ ВЕД 8112 92 91 00)
The Ministry of Revenue and Duties of Ukraine reminded that reconciliation of the accrual and payment of Unified Social Contribution should be held at the request of taxpayers. It is about employers and self-employed persons.
For this purpose, to the authority of revenue and duties on principal place of registration application is submitted in any form for the reference of no debt for Unified Social Contribution payments. The application should contain name of the institution where this information is supplied. Supervisory Authority on the basis of the payer's account card detects the presence/absence of debt for Unified Social Contribution payments on the date of the reference formation.
The reference in any form (other than the reference of absence of debt for Unified Social Contribution payments in connection with the decision on liquidation, corporate restructuring , business interruption individual) is free for 15 days .
The Ministry of Revenue and Duties of Ukraine by its Order of 16.01.2014 № 26 approved the Regulation on registration of VAT payers.
The new Regulation does not contain provisions and applications associated with certificates of VAT payers.
Besides form of extract from the registry of VAT (form №2 -BP) and request to receive it (form№ 1- ЗВР), intended to be copied on paper (by mail or in person),there is a certificate from the registry of VAT payers (form №2 - ДР) with a request to receive it (form № 1- 3ДР) .
Submission date (or mailing) of request - 2 , and reference - 5 working days.
According to the Regulation:
- Registered VAT payers do not need to re-register;
- Valid certificates (including on special treatment basis) can be used as extract before making any changes to the registry or getting extract and modification of data about the payer;
- Certificate and certified copies should be returned to the first call for extract.
The Ministry of Revenue and Duties of Ukraine by its Order of 30.12.2013 № 865 approved the Tax Declaration form for land payment (land tax and / or rent for the land plots of the state or communal ownership).
The form identical to the acting on current date.
Recall that business entities independently calculate the amount of tax annually as of 1 January and no later than 20 February of this year should submit to the appropriate supervising authority at the location of the land plot the declaration for the current year.
The Ministry of Revenue and Duties of Ukraine by its Order of 31.12.2013 № 896 approved the program for support par excellence payers and criteria for their definition.
The main advantages of exemplary - planned documentary inspection no more than once every three calendar years, desk audits of VAT reporting within 5 working days and automatic VAT refund .The actual gain is reducing of terms submitting to the tax authorities:
- Tax advice from 30 to 20 calendar days;
- The following administrative services from 5 to 3 working days: issuance of references of absence of tax debt, issuance of references on payment by non-residents in Ukraine Tax expense ( income) , assurance of reference on the declaration of currency values, the registration of reference of absence from business entities outside Ukrainian currency values and property.
The Ministry of Finance of Ukraine by its Order of 31.12.2013 № 1203 approved Сhart of account in public sector.
The Ministry of Social Policy of Ukraine by its letter of 23.01.2014 № 13/06/186-14 reminded terms of attracting employees to work on weekends. Existing labor legislation does not contain provisions about prohibiting to sign the employment contract at the weekend , with the proviso that these days the company are working in accordance with the internal regulations and collective agreement ( applications to which are usually work schedules , shift) .
Hiring order which should be signed by the employee may be issued prior to admission as an employee to work, and after the actual admission (but necessarily in the order should be specified the date of the beginning of work ) .
National Commission on Securities and Stock Market by its Decision of 26.11.2013 № 2670 approved the Procedure for processing complaints of self-regulating organizations of professional stock market participants on the delegation of authority to self-regulatory organizations, professional stock market participants and making decision.
State Treasury Service by its Order of 13.02.2014 № 53 adopted an action plan for the opening of accounts for the accounting of income to state and local budgets , adjustments to their analytical parameters in accordance with the requirements of the Law on the State Budget of Ukraine for 2014 .
Key stages of the plan:
17 February 2014 - the opening and bringing new account details to the Ministry of Revenue and Duties of Ukraine authorities and other bodies controlling the charging revenues to the budgets for further notices to taxpayers;
1 March 2014 - ensuring the transfer of balances from accounts that are closed to new accounts , bringing the norms of distribution of payments in accordance with the laws ;
3 March 2014 - the beginning of transactions with new accounts.
