The Cabinet of Ministers of Ukraine by its Resolution “Some Regulation Issues of intergovernmental fiscal relations” of 18.01.16, № 15 enabled to finance budgetary institutions in 2016 currently from two budgets.
The Cabinet enabled in 2016 to make expenditures from the budgets of villages, towns and cities of district importance for the maintenance of budget institutions, which are simultaneously financed from the district budget.
It should be reminded that earlier the Verkhovna Rada of Ukraine enabled to finance preschool education and culture at the expense of village budget in current year.
The State Fiscal Service of Ukraine in its letter “On application of the simplified taxation system” of 20.01.16, № 1867/99-99-17-02-02-17 under pressure of the public and the Ministry of Finance of Ukraine radically changed its position on the unified tax payers, who gained incomes more than UAH 5 million (not more than UAH 20 million) in 2015. Now the taxmen assert that such unified tax payers (individual and legal entities) do not lose their right to work on the simplified taxation system.
And the unified tax payers of the third group should count the 5-millions limit starting from 1 January 2016. And only when the incomes exceed this mark in 2016 – they should move to a common system of the quarter following the quarter of exceeding.
It should be reminded that recently the SFSU published a clarification with an opposite conclusion, which caused a huge resonance in business.
The State Fiscal Service of Ukraine in its letter “On the procedure for declaration of excise tax” of 21.01.16, № 1903/7/99-99-19-03-03-17 reported when the excise tax payers should be registered.
On 01.01.16 another category was added to the payers of excise tax – individual selling the fuel (sub-para. 212.1.15 of the Tax Code of Ukraine). However, implementation of electronic administration system of fuel selling and establishment of excise invoice connected with this innovation was scheduled for 01.03.16.
Unfortunately, the fuel sellers had a number of questions due to lack of clear transitional provisions in the TCU.
Now controllers try to reassure taxpayers and inform:
- March 2016 should be the first reporting (tax) period for excise tax payers- individuals, who sell fuel;
- individuals, who sell fuel, will be required to be registered as an excise tax payer after approving the Procedure for keeping the register of payers of excise tax on fuel selling and the Application for registration of the excise tax payer for the fuel selling.
The State Fiscal Service of Ukraine by its letter “On calculation rent payments” of 09.12.15, № 26722/10/28-10-06-11 explained: if a mining plant-subsoil user extracted fresh groundwater water and used it as a raw material for their own manufacture of beverages (such as juices, fruit drinks, nectars), the rental payment for the use of subsoil should be calculated by the settlement method.
The amount of economic activity expenses in mining should be multiplicatively increased by the amount of normative profit when the calculation of tax base of the rental payment of extracted groundwater on settlement method.
The amount of normative profit of mining plant should be recorded in the form of coefficient of profitability of mining plant in the protocols of the State Commission of Ukraine on the Mineral Reserves.
The mining plants, which conduct economic activity in the extraction of underground water according to special permission for use of subsoil, the state geological and economic evaluation of which was not executed or permission for special water use within the mineral resources, the state geological and economic evaluation of which was not executed so as in the past, - industry average index of profitability coefficient of the mining plants should be used for the relevant calendar year. The State Commission of Ukraine on the Mineral Reserves promulgates it. The index was 22% in 2015.
The State Fiscal Service of Ukraine in its letter “On the Unified contribution” of 15.01.16, № 526/5/99-99-17-03-01-16 noted: in connection with the establishment of 22% flat rate of the unified contribution, the banks to be entitled to transfer the wages (make payments) to company employees only on conditions that paid USC (Unified Social Contribution) amount to be less than 1/5 (now this figure is 1/3) of the funds amount of accrued wages under payment documents.
It should be reminded that earlier the tax authorities enabled the banks not to verify the ratio of the amount and the Unified Contribution of wages, because when the use of decreasing coefficient, the amount of the Unified Contribution in the settlement documents could be lower than 1/3 of the amount of accrued wages.
However, the issue remains unregulated, since there are no any amendments in para.2 of the Procedure for acceptance by the Banks for execution of the settlement documents on payment of wages. Therefore, some banks might verify the payment of 22% of the Unified Contribution.
The Ministry of Social Policy of Ukraine by its order of 02.12.15, № 1167 (comes into force after its official publication) corrected the Regulations on financial assistance providing on repayable and non-repayable basis and the special-purpose loan at the expense of the amounts of administrative sanctions and penalties received by the state budget for the failure of the normative of workspaces for disabled people approved by the Ministry of Labour and Social Policy of Ukraine of 06.09.10, № 270 (hereinafter - Regulations № 270). The main changes are as follows:
1. The number of documents to be added to the application for providing financial assistance and targeted loans is reduced.
The following documents are excluded from the list of securities to be submitted to the Social Security disability fund (hereinafter - Fund) together with the application for financial assistance and target loans:
- copy of a certificate of registration of the taxpayer or excerpt from the register of non-profit institutions;
- employment centre certificate on absence for 6 months preceding the month of the issue of providing financial assistance, violations of the Law of Ukraine “On Compulsory State Social Unemployment Insurance” of 02.03.2000 № 1533-ІІІ, “On employment of population” of 01.03.91, № 803-ХІІ and non-use of penal sanctions.
In addition, together with the application among other documents (listed in para. 2.2-2.8 of Regulations № 270) the employers will submit a written agreement of the founder of the receipt by the employer-applicant of financial assistance at the expense of the Fund’s finances under the stated direction.
2. The Fund will check the presence of all necessary documents during reception of the application. The detachable stub of the application with the date of registration will be issued to the applicant on the day of its adoption. If all necessary documents are added to the application, the Fund department on registration day should record in detachable stub the list of documents to be added. The applicant should submit the missing documents to the department of the Fund not later than 10 working days from the date of registration of the application.
It should be reminded: earlier the Fund informed the applicants about the lack number of documents within 10 working days of the application receiving. And the applicant for submission of papers had 30 calendar days from the date of the application.
