The President of Ukraine has instructed to conduct a full audit of existing tariffs in Kyiv and all regions of Ukraine, to compare pricing for different periods of time, as well as to receive comprehensive explanations from relevant local officials on inflated tariffs and tariff policy in general. First of all, this applies to tariffs for heating, domestic gas and the use of passenger transport.
The Head of State instructed to pay special attention to such specific non-transparent “tariff projects” of individual mayors as the collection of funds for the evacuation of cars, for the use of public space, and so on.
The State Tax Service of Ukraine in category 109.24 “ZIR” has answered the question “How can a business entity make changes or adjustments to the data specified in the Notice on the provision of information on a qualified public key certificate (J/F139801)?”.
The Notice Form for providing information on the qualified public key certificate according to form identifier J/F139801 (hereinafter – Notice J/F139801) does not provide for changes or adjustments to the data.
To correct the error, it is necessary to stop the cashier with incorrect data by closing the work shift and submit Notice J/F139801 with the correct data again.
The subject key ID must be selected from the key certificate with the key assignment properties – “Digital Signature, Irrevocability”.
If the field value does not match the specified data, you must select another certificate.
If the subject key identifier is displayed in the form of paired character sets (as an example: 88 b9 20 a1 91 b2 40 2e 86 f5 f9 cd 21 9a 7d 77 b8 34 44 8f 78 73 5b 0d 97 34 b7 26 6b 80 f1 56) it is necessary to fill in the spaces and replace uppercase letters with lowercase letters when filling in column 3 “Subject key identifier” of Notice J/F139801.
The State Tax Service of Ukraine in individual tax consultation “On the peculiarities of the formation of VAT tax credit in the case of prepayment of one amount under several agreements” No. 5230/ІПК/99-00-05-06-02-06 of December 17, 2020 considered questions about filling in the tax invoice in case of prepayment with one amount under several agreements and reminded of the following.
The tax invoice is drawn up separately for each full or partial supply of goods/services, as well as for the amount of funds received on the current account as a prepayment (advance).
If a prepayment was made to the supplier in one amount and several agreements were specified in the purpose of payment, but the amounts under each of these agreements were not specified, the basis for the buyer to include tax amounts in the tax credit is a tax invoice drawn up by the supplier (value added tax payer) and registered in the Unified Register of Tax Invoices, including, drawn up in case of receipt of advance payment (advance) within one day within various sales contracts with one buyer, which will include general data on the range of goods in accordance with various agreements.
The State Tax Service of Ukraine has reminded that there are changes in the issuance of an extract from the Register of Non-Profit Institutions and Organizations (hereinafter – the Register), made by the Cabinet of Ministers of Ukraine “On Amendments to the Procedure for maintaining the register of non-profit institutions and organizations, inclusion of non-profit enterprises, institutions and organizations in the Register and exclusion from the Register No. 1270 of December 16, 2020”. The resolution came into force on December 19, 2020.
The document, in particular, amended paragraph 121 of Procedure for maintaining the Register of non-profit institutions and organizations, inclusion of non-profit enterprises, institutions and organizations in the Register and exclusion from the Register approved by the Cabinet of Ministers of Ukraine No. 440 of July 13, 2016 (hereinafter – the Procedure) and defined the form of the extract from the Register and the message on absence of information on the payer in the Register.
Accordingly, a non-profit organization may apply to the supervisory authority for an extract from the Register.
The request to obtain an extract from the Register is submitted in person by a representative of a non-profit organization or an authorized person or sent by mail to the supervisory authority at the main place of registration of the non-profit organization in accordance with Annex 3 to the Procedure. All sections of the request are subject to completion.
The request must indicate the code according to the EDRPOU of the non-profit organization, which is a criterion for searching for information in the Register.
The request must be signed by the manager or the person entitled to sign the documents of the non-profit organization, indicating the date.
Non-profit organizations that have entered into an agreement with the relevant supervisory authority on the recognition of electronic documents may submit a request by electronic means in electronic form, subject to the condition of registration of electronic signatures of accountable persons in the manner prescribed by law.
At the request of a non-profit organization, the controlling body shall provide it free of charge within three working days following the date of receipt of such request, an extract from the Register containing information about the non-profit organization specified in paragraph 11 of the Procedure or notice of lack of information in the Register.
The extract contains information from the Register, relevant to the date and time of its formation, and is valid until the amendments to the Register in terms of information relating to the specified non-profit organization.
An extract from the Register or a notice of lack of information in the Register is sent by mail to the address (location, tax address) of the taxpayer by registered letter with acknowledgment of receipt or personally delivered to the taxpayer (representative) at the main place of registration of the taxpayer.
The State Labor Service of Ukraine has clarified whether the employer should organize a medical examination of employees during quarantine.
According to Art. 17 of the Law of Ukraine “On Labor Protection”, Art. 169 of the Labor Code of Ukraine, the employer is obliged to provide funding and organize preliminary (during employment) and periodic (during employment) medical examinations of employees engaged in heavy work, work with harmful or dangerous working conditions or those where there is a need for professional selection, annual mandatory medical examination of persons under 21.
Based on the results of periodic medical examinations, if necessary, the employer must ensure the implementation of appropriate health measures.
Medical examinations are carried out by the relevant health care institutions, whose employees are responsible in accordance with the law for the compliance of the medical opinion with the actual state of health of the employee.
The procedure for conducting medical examinations is determined by the central executive body, which ensures the formation of state policy in the field of health care.
The procedure for conducting medical examinations of certain categories of employees was approved by Order of the Ministry of Health of Ukraine No. 246 of May 21, 2007.
It should be noted that the Law of Ukraine of March 30, 2020 “On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus Disease (COVID-19)” did not amend these legislative acts on termination (suspension) of medical examinations of employees engaged in heavy work, work with harmful or dangerous working conditions or those where there is a need for professional selection, annual mandatory medical examination of persons under 21.
The Ministry of Health of Ukraine did not amend the Procedure for medical examinations to terminate (suspend) medical examinations of these certain categories of employees.
Therefore, annual medical examinations of employees engaged in heavy work, work with harmful or dangerous working conditions, or those in need of professional selection, should be carried out annually.
