The Verkhovna Rada of Ukraine extended for four months the term for disclosure submission of final beneficial owners (controllers) to legal entities, registered to 25.11.14.
Also religious organizations, government and municipal enterprises as well as legal entities, which participants are only individuals, if their final beneficial owners (controllers) coincide with their participants (members), are exempt from mandatory submission of such information.
Appropriate adjustments are provided for by the Law of Ukraine “On amendments to Certain Laws of Ukraine concerning information about the final beneficial owner (controller) of legal entity” (the bill № 2896).
The Verkhovna Rada of Ukraine adopted the Law “On peculiarities of juristic actions with the state guaranteed by the state debt and local debt”.
According to the Law, the Cabinet of Ministers and the relevant city councils are allowed to make decisions on temporary suspension of payments on public external borrowings, external borrowings guaranteed by the state and local external borrowings.
The Cabinet of Ministers of Ukraine by its Resolution “On compensation to people affected by Chornobyl catastrophe and invalidation of certain resolutions of the Cabinet of Ministers of Ukraine” of 14.05.15, № 285 (comes into force from the day of its official publication) established the following dimensions of payments to people affected by Chornobyl catastrophe:
- lump sum benefits to citizens who evacuated, relocated (are being relocated) or independently moved (migrated) to a new residence (para.1 of part 1 of Art.36 and 48 of the Law of Ukraine “On status and social protection of citizens affected by the Chernobyl catastrophe” of 28.02.91, № 796-ХІІ (hereinafter - the Law on social protection of Chornobyl victims), - in the amount of UAH 15.7 for each family member;
- lump sum compensation to the participants of liquidation of the consequences of Chernobyl catastrophe, who became disabled as a result of the Chernobyl catastrophe, families, which lost their breadwinner among those people, who classified as liquidators of the Chernobyl catastrophe and whose deaths are related to the Chernobyl catastrophe, parents of the deceased (Art. 48 of the Law on social protection of Chornobyl victims):
- disabled people of group I - UAH 379.3;
- disabled people of group II - UAH 284.4;
- disabled people of group III - UAH 189.6;
- disabled children - UAH 1264;
- families, which lost their breadwinner - UAH 7586;
- parents of the deceased - UAH 3792.
The Cabinet of Ministers of Ukraine obliged the State Property landlords to publish additionally the protocol on results of the competition for a lease right of state property on its website. It should be done in the same period as for publication of the results of competition in print media - within three working days after their approval (see the Resolution of the CMU “On amendments to paragraph 28 of the Procedure of competition for a lease right of state property” of 14.05.15, № 294 (comes into force from the day of its official publication).
Related amendments were made to para. 28 of the Procedure of competition for a lease right of state property, approved by the Cabinet of Ministers of 31.08.11, № 906.
It should be reminded: the protocol on results of the competition should be approved by the order of the landlord within three working days after its signing by the all committee members, who participated in the meeting to determine the winner, and by the competition winner.
The State Fiscal Service of Ukraine reported that the tax invoices unreasonably issued (hereinafter - TI), which were included to the URTI, could not be excluded from the latest or written the adjustments calculation to them because there was not a fact of the transaction for the delivery of goods / services and / or payment (see SFSU resource - sfs.gov.ua).
However, since there is no transaction for the delivery, the tax invoice unreasonably issued should not be included to the VAT return.
At that the differences between the URTI and the data declarations are tax information that indicates the possible violations of the tax legislation by the VAT payer. In this case, the taxpayer to a written request from the state financial control should provide the explanations on such differences and their documentary confirmation within 10 days. If there isn’t any explanation - a documentary unscheduled inspection should be expected for.
The State Fiscal Service pointed: if the fixed assets (hereinafter - FA) were not evacuated from the Crimea, the depreciation on them should be terminated from the month following the month of their withdrawal from service. In addition, after the occupation when the reverse introduction of the mentioned objects into the service, the company income tax payer would have a right to continue the depreciation.
At the same time, on the basis of controllers’ words, the enterprises in the Crimea (business units) had no right to take account of the residual value of such FA in tax expenditures under para.146.16 of the TCU. Because they are obliged to make an inventory of the assets as of the 1st day of the month following the month, in which the obstacles of access to them are disappeared. Only after establishing the fact of FA liquidation, the business entity may write off them in the account (see the SFSU letter “Concerning the tax accounting of fixed assets that are in the temporarily occupied territory” of 31.03.15, № 6694/6/99-99-19-02-02-15).
The Ministry of Justice of Ukraine jointly with the Ministry of Social Policy of Ukraine reminded: those responsible for violation of labor legislation would be liable to disciplinary, material, administrative and criminal liabilities (see the Ministry of Justice of Ukraine letter “On Liability for failure to pay the average wage to the mobilized employee” of 24.09.14, № 486-0-2-14/7.2 and the Ministry of Social Policy of Ukraine letter “On Liability for failure to pay the average wage to the mobilized employee” of 18.09.14, № 1301/13/84-14.
The administrative liability would be imposed on legal entities public officials and individuals - entrepreneurs for violation of the established terms of wages payment, their payment not in full. Its size is from UAH 510 to UAH 1,700 (Art. 41 of the Code of Ukraine on Administrative Violations).
The Criminal liability is established for unreasonable wages nonpayment or other established by law payments to citizens more than for one month, done knowingly by the head of company, institution or organization regardless of ownership or by entrepreneur (Art. 175 of the Criminal Code of Ukraine).
If the person pays salary or other payments to citizens before the bringing to justice, he/she is exempt from the criminal liability.
It should be recalled, the place of work is to be preserved for the workers called up for military service during the mobilization, the special period but not exceeding one year, and the average wage is to be compensated from the budget on the enterprise, institution, organization where they worked at the time of conscription, regardless of subordination and ownership. The payment of such compensation is carried out at the expense of the State Budget of Ukraine in the manner determined by the Cabinet.
The National Bank of Ukraine in its letter “Guidelines for characteristics of risky transactions” of 06.04.15, № 25-04001/22852 reported the characteristics, which confirmed that certain banking operation related to the risky cash transactions. That is, it shows the risks of incomes legalization (money-laundering) obtained in criminal way or terrorist financing.
These include, for example, regular (more than 3 times per month) revenues (including from abroad) from legal entities and / or individuals in favor of individual that later issued in cash.
It should be noted, the NBU during banks auditing would analyze the presence of facts that could indicate the implementation of risky transactions by the banks clients, provide the evaluation of measures that the bank carried out in the area of risk management of legalization of criminal proceeds / terrorist financing. In addition, the National Bank during the auditing would evaluate the volume of conducted risky cash transactions and share volume of risky cash transactions conducted by bank customers for the period, of the total volume carried out during the same transaction period concerning funds debiting (except for transactions in the payment / delivery of deposit with fixed period, wages, pensions, stipends and other social payments) under the same type of open accounts in the bank and/or transactions of the same category (by the same category) of customers.
