The Cabinet of Ministers of Ukraine (hereinafter – CMU) by its resolution “On Amendments to the Cabinet of Ministers of Ukraine dated 7 September 1998, № 1388 and dated 11 November 2009, № 1200” of 13.07.2016, № 436 regulates certain issues of implementation of wholesale and retail trade of vehicles and their component parts that have identification numbers.
Thus, there was improvement of documentary registration of the sale of the vehicles through business entities exercising the activity of commission trade with them.
When mentioned resolution enters into force, the business entity during the implementation of the vehicles should issue the inspection certificate of the vehicle sold with all the necessary information for registration and simultaneously transmit this certificate via electronic communication to the authorized body of the Ministry of Internal Affairs. This allows automatically integrating the information in relevant electronic register and reduces the time for issuing the registration documents for the vehicle.
The State Fiscal Service of Ukraine in its letter “On implementation of provisions of Article 126 of the Tax Code of Ukraine by the controlling authorities” of 11.07.2016, № 23310/7/99-99-12-02-01-17 explained the circumstances under which accrual of fines according to Art.126 of the Tax Code of Ukraine (hereinafter − TCU) to be possible.
Referring to the paragraph 58.1 of Art.54 of TCU, the tax authorities stated that the controlling authority should send (present) the tax assessment notice to the taxpayer in case of imposing of obligations on the controlling authority, under Art.54 of TCU, of independent determination of the amount of a monetary obligation or as a result of inspections determined by the TCU.
The adoption of tax assessment notice on the basis of Art.126 of TCU without inspection is unlawful.
The State Fiscal Service of Ukraine in its letter “On recognition of a transaction as a controlled, if a bank account of a non-resident was opened in offshore area” of 04.07.2016, № 14491/6/99-99-15-02-02-15 noted that business transactions on purchase of goods by a resident from a non-resident registered in the country (territory) not included in the list of countries (territories), approved by the Cabinet, and the volume of business transactions with that resident exceeded UAH 5 million (excluding indirect taxes) for the relevant tax (reporting) year, should not be recognised as controlled, in case if the non-resident to be not a related party of the resident, irrespective of in which country (territory) the banking account of such non-resident opened.
The State Fiscal Service of Ukraine in its letter “On the filling of tax invoice” of 23.06.2016, № 13855/6/99-99-15-03-02-15 reports that indication by the payer of value added tax (hereinafter − VAT) in column 4 of tax invoice, registered in the Unified register of tax invoices (hereinafter − URTI), of code UCC FEA of goods made in Ukraine and is not the subject to excise duty, in condition that such indication of code of UCC FEA does not prevent the identification of transaction on supply of goods and its sides, according to para. 201.10 of TCU, cannot be the only basis for excluding VAT amounts specified in this tax invoice (hereinafter − TI), from the tax credit of the buyer – VAT payer.
The Ministry of Finance Ukraine approved a decree “On approval regarding the procedures on the registration of cash registers and registration book of settlement transactions” of 14.06.2016, № 547.
New requirements for the form and content of the registration book of settlement transactions (hereinafter – RBST) and payment books (hereinafter – PB) in terms of reflection of other taxes (duties), except VAT, do not apply to the entering there records of cash flow and the amount of settlements on the basis of settlement documents printed with the cash registers (hereinafter – CR), versions of internal software included in the State Register of cash registers, to the effective date of this decree.
Before the establishment of the register centres of service maintenance, a business entity before the application for registration (re-registration) of CR together with a copy of the contract of the business entity with service centre for technical maintenance and repair of such CR, should submit to the controlling authority a copy of the contract (or other document), which confirmed the right provided by the manufacturer (supplier) of CR to service centre on the maintenance and repair of the respective model (modification) of CR.
For CR registration a business entity should submit the following to the controlling authority:
- registration application in the form № 1-CR;
- copy of the document confirming the purchase or free obtaining of CR into ownership, other document confirming the ownership or use of CR;
- copy of ownership or other document that gives the right to place the economic units, where CR is used;
- copy of passport (form) of CR and a copy of the passport of CR modem (in the case of use of an external modem);
- copy of the contract of a business entity with a centre of service maintenance (hereinafter – CSM) on the maintenance and repair of CR.
It will be required to present original documents, when submitting a registration application in hard copy. If the application is submitted in soft copy, the originals are to be presented to the controlling authority together with a certificate of CSM on sealing of CR and an Operational Acceptance Certificate.
Original documents except a registration application should be returned to the business entity, copies are to be left in the controlling authority.
The Ministry of Economic Development and Trade of Ukraine in its letter “On the use of negotiation procurement procedure in case, if the customer cancelled the tendering process two times. Regarding the use of electronic procurement system by entities that are not customers in the sense of the Law. Regarding the publication of the report of concluded contracts” of 15.07.2016, № 3302-06/21890-07 clarified the application of the negotiation procurement procedure, in case, if the customer cancelled the tendering process two times as well as the use of electronic procurement system by entities that are not customers.
1. Customer applies the negotiating procurement procedure, if he/she has cancelled the tendering process two times within the meaning of the Law of Ukraine “On public procurement” of 25.12.2015, № 922-VIII (hereinafter – the Law) due to lack of sufficient number of participants.
2. Government agencies and municipalities, treasury enterprises, their subsidiaries, business partnerships or associations, where the state or municipal share in the authorized capital is 50 and more percents, which are not customers within the meaning of the Law, are entitled to use the electronic system for the purpose of selection of the supplier of goods, service providers (services) and performer of works, regardless of the amount of procurement according to the procedure approved by the Order of GA “Zovnishtorgvydav Ukraine” of 13.04.2016, № 35.
3. Customers make public the report on each concluded contract in the system of electronic procurement in case of procurement of goods, works and services without the use of electronic procurement system, on condition that the cost of the procurement in such a contract is equal to or exceeds UAH 50 thousand and is less than the limit for public procurements.
The Ministry of Ecology and Natural Resources of Ukraine by its order “On approval of the Procedure of operation of the electronic system of implementation of licensing procedures in the field of waste management” of 18.05.2016, № 186 approved the mentioned Procedure.
In order to enter the declaration, which was received in hard form through the Centre for providing of administrative services (hereinafter − CPAS), into the Unified register of declarations, the authorized person:
1) uses the tab “Add the declaration”;
2) completes an information on entity of request (name of the business entity, code according to the Unified State Register of Enterprises and Organizations of Ukraine (UREOU), code according to the Classifier of objects of administrative and territorial system of Ukraine (COATSU), legal address, email address, phone number) and clicks “Next”;
3) completes electronic declaration of waste in accordance with the information stated in the declaration provided in hard form;
4) adds to the completed Declaration its electronic version, submitted via CPAS by clicking “Choose File”, then clicks “Next”;
5) signs electronic declaration by imposing electronic digital signature (hereinafter − EDS). After the successful imposition of EDS, the system automatically transfers the completed declaration to section “New”;
6) clicks the button “Register”. The system automatically generates the current date and registration number of the declaration in the Unified register of declarations;
7) carries out the procedure of imposition of EDS on the electronic declaration. The procedure of registration of the declaration in the Unified register of declarations will be completed then.
The system automatically adds the information about the registration number of the declaration of in the unified register of declarations and registration card of electronic declaration;
8) transfers the registration number of the declaration in the unified register of declarations into paper form of the declaration and sends it to CPAS.
The State Statistics Service of Ukraine by its order “On approval of forms of statistical monitoring of industry statistics № 1П-НПП (annual) “Report on the production and sale of industrial products” of 15.07.2016, № 115 approved an updated form of statistical monitoring of industry statistics № 1П-НПП (annual) “Report on the production and sale of industrial products”.
The mentioned form applies to legal entities, separate subdivisions of legal entities that are engaged in the economic activities of the industry.
The updated reporting form should be used for the first time when the reporting for 2016.
