The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine to limit the interference with activity of business entities” of 22.07.14, № 1600-VII. The Law limits the interference of government supervision (control) authorities with business entities activity.
Henceforth, it is prohibited to carry out the inspections of business entities on anonymous and other unfounded statements.
It is forbidden to carry out the measures of government supervision (control) by different controlling bodies on the same subject.
In addition, the conducting more than one scheduled inspection for one year on one business entity is vetoed. But, if it is necessary, the conducting of one comprehensive inspection by several controlling bodies is possible.
The State supervisory bodies have no right to suppress the original business documents, accounting records and other documents of business entities as well as computers, computers’ parts, except cases which are provided for by the criminal procedural legislation.
Moreover, if the executive officer or official of state supervisory body by their unlawful decisions, actions or inactivity caused the damage to the individual or legal entity, it should be reimbursed at the expense of corresponding budgets provided for the funding of this body, regardless of culpability of such officer or official body.
The implementation plan of state supervision (control) should be released on official websites of state supervisory body (control) not later than 10 days prior to the start of relevant schedule date.
Also, the amendments to the Administrative Violations Code regarding the additional administrative responsibility of the officials of state supervisory body (control) are made.
The Cabinet of Ministers of Ukraine by its Resolution “Customs clearance issues of cargo execution of humanitarian aid” of 15.08.2014, № 347 determined that during ATO the humanitarian aid should be allowed under the simplified regime.
The passing through the customs border of Ukraine, declaration and custom registration of humanitarian goods supplied by the International Red Cross Committee, the World Health Organization, the North Atlantic Treaty Organization (NATO), the United Nations organization, are carried out at the place of crossing the customs border of Ukraine by means of submission of accompanied documentation without the use of non-tariff regulation of foreign economic activity, during the ATO.
Whereas, some provisions of the procedure of customs clearance of cargoes of humanitarian aid are not applied. In particular, the humanitarian cargo should not pass the sanitary control, veterinary checks, phytosanitary control, radiological control and ecological monitoring.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure of state registration of the rights on real estate property” of 13.08.14, № 337 defined the specifics of real property registration, built before 05.08.92. The registration process is simplified.
Thus, a person who wishes to register the property rights (with issuing of a certificate) to residential buildings, gardens, summer cottages, buildings and structures and their annexes, which are built on the territory of village councils before 05.08.92, it’s enough to have personal accounts in their rural household registers.
To conduct this registration the applicant provides:
- document that certifies the origin, transfer and termination of real rights to land (it may be, in particular, the decision of village council);
- extract from the rural household register;
If there are not any technical characteristics in the rural household register – the technical passport on the real estate should be submitted.
In addition, the Cabinet of Ministers of Ukraine amended the procedure of state registration of ownership right to newly built (reconstructed) real estate project, which construction was carried out including individuals and legal entities finance.
The fact is that the documents, submitted by the person who employed funds, are returned to the person after the posting of their electronic copies in the State Register of rights.
The Cabinet of the Ministers of Ukraine by the Resolution “On amending the procedure of assessment and payment of Single fee for obligatory state social insurance for certain categories of insured persons” of 13.08.14, № 335 brought the procedure of assessment and payment of Single fee for obligatory state social insurance for certain categories of insured persons, approved by the Cabinet of Ministers of 02.03.11, № 178, in line with the Law of Ukraine “On collection and accounting of the single fee for obligatory state social insurance” of 08.07.10, № 2464-VI.
The government officials clarified that the Single fee for basic accounting month is accrued on the amount of nursing aid until the child reaches three years of age and/or maternity grant. At that, the single fee is not accrued on the amount of benefit, which is once paid.
The Ministry of Revenues and Duties of Ukraine reported in the document “Current information for taxpayers who move from temporarily occupied territories and ATO areas” of 07.08.14, that the registration of business entities, registered in the Crimea, is valid.
However, after the Law becomes effective, the persons with location in Crimea/place of residence should be considered as non-residents by the Law of Ukraine “On taxation and customs control in free trade zone of the Crimea and peculiarities of economic activity implementation in the temporarily occupied territory of Ukraine” (19.06.14 it’s been passed on its first reading, for today, according to the website of the VRU, it is amended). So, these persons pay taxes in order provided for the non-residents.
Therefore, if the legal entity or individual wishes to be re-registered on the mainland before the enactment of the Law, the person should submit the relevant documents to the registration services determined by the Order of the Ministry of Justice. The documents could be submitted in person, mailed or sent via authorized representatives the registration card for the carrying out the changes by the state registration (with the document confirming payment of the registration fee).
The Ministry of Revenues and Duties of Ukraine by its letter “On payment of real property tax, different from the land property, which situated in AR Crimea and Sevastopol city” of 27.06.14, № 11671/6/99-99-17-04-15, clarified how the individuals should pay the real property tax for residential facilities in the Crimea.
Due to the fact that AR Crimea and Sevastopol city are the occupied territories, the experts of the Ministry of Revenues of Ukraine recommend to the real estate owners at these territories to pay the real property tax to the local budget at the place of tax address of an individual, viz. the registration place (residence) of owner.
This procedure is established to the final settlement payments of local taxes in the Crimea and Sevastopol. The account information and banking instructions for the remittance of real property tax is posted on the official website of Ministry of Revenues of Ukraine (the present day - the State Fiscal Service of Ukraine).
The National Bank of Ukraine in its letter “On assessment of maturity date of export and import transactions” of 18.07.14, № 29-207/38389, reminded that it is entitled to establish, up to 6 months, separate terms of earnings deposit in foreign currency to the residents’ accounts in banks on export operations and postponement of goods delivery on import transactions. As you know, the generally accepted maturity date of such transactions is 180 calendar days.
Due to this the corresponding regulations of the NBU were adopted. The 90-day maturity date was established by those regulations. Their effect is applied to the periods of 20.11.13 to 17.05.14 and from 20.05.14 to 20.08.14 respectively.
And during May 18 and May 19, 2014, none of the regulations came into force, because the settlement term of export and import transactions was 180 days.
The Ukrainian Obligatory State Social Insurance Fund for Unemployment Cases by the government Resolution “On Amending Resolution of the executive Direction of Ukrainian Obligatory State Insurance Fund for Unemployment Cases of April 12, 2012, № 327” of 23.07.14, № 12, increased the minimum unemployment payment of insured persons by its decision. Since September 1, 2014 the minimum unemployment payment for persons, who have more than 6 months of pensionable service for the last 12 months before the call to employment bureau, is 80% of living minimum wage of able-bodied persons.
This year, the minimum unemployment payment for such unemployed would be 974 UAH (before – 937 UAH).
The Regulation enters into the force from the day of its official publication and is applied from 01.09.14.
