The Cabinet of Ministers of Ukraine by its Resolution “On Certain Issues of Implementation of the Pilot Project on the Implementation of Electronic Land Tenders and the Provision of Data Storage and Protection during their Implementation” of 21.06.17, No. 688 approved the Procedure for the implementation of the pilot project on conducting electronic land tenders. On September 2, 2017, approbation of electronic tenders through the system of electronic land tenders has already taken place. Thus, according to the document, from October 01 to June 20, 2018 it will be possible to rent a land plot or issue perpetual lease at an electronic tender. An individual or legal entity registered in the system of electronic land tenders may be involved in the auction. Lot at the auction is the right (lease, emphyteusis) on the land plot of agricultural purpose state property.
The Cabinet of Ministers of Ukraine issued an order “On Certain Issues of State Supervision (Control) in the Field of Technogenic and Fire Safety” of 20.09.17, No. 643-р, and instructed fire-fighters to carry out unscheduled inspections of pre-school and general educational institutions, health facilities, the elderly and the disabled, recreation facilities and the improvement of the state and communal forms of ownership. Private-ownership institutions will be checked in case of written request from business entities. Inspections should show the real state of technogenic and fire safety in these institutions.
The period of inspections is October-December 2017.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Taxation by the Income Tax of the Share Contributions paid by Members (Associate Members) of the Housing Cooperative” of 08.09.17, No. 1872/6/99-99-15-02-02-15/ІПК clarified the peculiarities of the tax-profit accounting of share contributions paid by members of the housing and construction cooperative, which at the time of their receipt did not complete the construction of a residential building.
It should be recalled that while the residential building is not put into operation, the housing construction cooperative is a payer of the income tax on a general basis.
At the same time, tax legislation does not provide for adjustments to the financial result for the amount of share contributions paid by members (associate members) of the housing construction cooperative in its favour. Such transactions are for purposes of taxation, strictly according to accounting rules.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the procedure for adjusting the amounts of tax liabilities on VAT and preparing by the taxpayer, which was reorganized by joining another tax payer, of the adjustment calculation for the tax invoice made before the beginning of such a reorganization” of 11.09.17, No. 1901/6/99-99-12-02-01-15/ІПК considered VAT accounting in a situation where the successor returned to the buyer the advance, which was received by the taxpayer, which was reorganized by joining.
Under such conditions, officials prohibit successors from computing the adjustment calculation and, accordingly, adjusting the tax liability. The representatives of the fiscal department argue that a person formed as a result of the reorganization of the taxpayer (other than the person created by the conversion), is registered by the taxpayer as another newly formed person (para. 183.17 of TCU). And registration of the VAT payer, which was joined another taxpayer, was cancelled.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for Filing in the Tax Reporting on VAT” of 07.09.17 No. 1859/6/99-99-15-03-02-15/ІПК considered the order of filling in the annex D2 “Certificate of Amount the negative value of the reporting (tax) period, which is credited to the tax credit of the next reporting (tax) period” to the tax return for VAT.
It is said in clarifying of the representatives of the fiscal department that when filling in the annex D2 in the graphs 2, 3 of its title part, it should be indicated the reporting (tax) period in which the amount of the negative value of VAT arose in the following format:
- two figures of the month (for example, 01, 02, 03, etc., or quarter − I, II, III, IV);
- four figures of the year (for example, 2017).
The officials advise to fill in the graphs of table 1 of Annex D2 in the chronological order of the amounts of the negative values reflected in the column 4 (total amount) of Table 1 of Annex D2 starting from the reporting period closest to the date of submission of the tax return for VAT (the newest reporting period), and ending with the oldest reporting period.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for the Formation of Tax Liabilities and Tax Credit by the Housing and Utility Management Unit upon Receipt from Consumers of Costs for Thermal and Electric Energy, Water Supply and Drainage and subsequent Recalculation of Such Funds to Enterprises, Organizations Who Supply Such Goods/Services” of 14.09.17, No. 1955/6/99-99-15-03-02-15/ІПК considered the procedure for the formation of tax liabilities and a VAT credit by the housing and utility management unit, which receive from consumers the funds for thermal and electric energy, water supply and drainage, and also transfers these money to the suppliers of the mentioned services.
In the opinion of the representatives of the fiscal department, in case of receiving of such funds, the housing and utility management unit does not have the subject to VAT, since there is no transaction in the supply of services or goods.
However, in the case of the establishment by housing and utility management unit of a separate fee for the services of recalculation of funds received from consumers to the enterprises-providers of services, it is arisen the subject to taxation at the cost of services rendered.
The Ministry of Finance of Ukraine in its Order “On Approval of the Procedure for Repayment of Advance Payments (Prepayment) and Mistakenly and/or Excessively Amounts of Customs Payments” of 18.07.17, No. 643 approved the procedure for returning to the payer a fee paid in advance or transferred incorrectly.
In order to receive back advance payments or mistakenly paid customs payments, the payer should send a statement (free form) to the customs authorities to return the advance. From now on, such an application can be submitted electronically within 1095 days from the date of the advance payment or false payment.
Customs officials will spend no more than five business days for consideration of an application and a decision on the return of funds (earlier they were given 10 days).
The Ministry of Economic Development and Trade of Ukraine and the State Regulatory Service of Ukraine by the joint order “On Approval of the Requirements for the Preparation of Annual and Complex Plans for the Implementation of State Supervision (Control) Measures, Amendments to them and a Report on their Implementation” of 07.08.17, No. 1170/81 approved the Requirements for the preparation of annual and comprehensive plans for implementation of state supervision (control) measures, amendments to them and a report on their implementation. It grouped all the requirements for planning inspection of business entities by the controlling authorities. In particular, the authorities in charge of inspection should:
- publish a plan of complex inspections − before November 15 of the year preceding the planned one;
- publish annual inspection plans − before December 1 of the year preceding the planned one;
- make amendments to the plans not later than 20 days before the beginning of the events and submit a copy of the decision on the making amendments to the State Regulatory Service of Ukraine within two working days after the adoption of such decision;
- prepare and publish reports of implementation of the plans on the official websites of the respective controlling bodies by April 1 of the year following the year of the activities.
The National Bank of Ukraine by its Resolution “On Approval of the Normative Acts of the National Bank of Ukraine on Accounting” of 11.09.17, No. 89 approved a new chart of accounts of banks and guidelines to it.
Consequently, since December 25, 2017, all banking institutions must keep an accounting under the changed chart of accounts.
It should be recalled that due to the introduction of IFRS 9, charts of accounts of the banks were amended.
The National Bank of Ukraine by its Resolution “On Amendments to the Regulation on the Identification of Bank-Related Persons” of 15.09.17, No. 91 obliged banks to notify individuals and legal entities in writing about their recognition as persons associated with the bank. The message must be sent no later than the next working day after the day the persons are granted such status. The NBU has determined that the persons associated with the bank can not be:
- Ukraine country;
- local community;
- an international financial institution with which the Government of Ukraine has concluded an agreement on cooperation and for which, in accordance with the laws of Ukraine, privileges and immunities have been established;
- legal entities that have a significant participation of the state, a territorial community or an international financial institution for which privileges and immunities are established.
It should be recalled that a related person − an individual who, due to his/her official status, family ties or property status, is related to the activities and management of the bank, and also
may receive certain material benefits in the process of performing the functions of the bank.
The Ministry of Social Policy of Ukraine in its letter “On the application of restrictions on the calculation of assistance for pregnancy and childbirth and assistance for temporary disability” of 18.05.17, No. 254/0/86-17/273 reported: if a woman on maternity leave has less than six months of work experience for the past 12 months, then the amount of pregnancy and maternity benefits per month should not exceed twice the size of the monthly salary (as of the month of the occurrence of the insured event). At the same time, the upper limit of the average daily salary is determined by dividing the double minimum wage on the average monthly number of calendar days (by 30,44). At the same time, if the amount of assistance calculated under such average wage for a certain month will still be more than double minimum wage (it is possible for months, which are 31 days), then its size should be reduced − to limit be the specified indicator.
The Ministry of Social Policy of Ukraine by its letter “On providing explanations regarding the maternity leave until the child reaches the age of three” of 25.08.16, No. 437/13/116-16 reported: the maternity leave until the child reaches the age of three could be used in full or in part by the father of a child, grandmother, grandfather or other relatives who are actually caring for a child (part seven of Art. 179 of the Labor Code of Ukraine, hereinafter − Labor Code). The current legislation does not include the term “other relatives who are actually caring for a child”, therefore the employee can arrange a leave to care for the child of her niece at will. At the same time, the agency notes that she should confirm the fact that she actually carries out of the child, in addition to the application for the leave provided for in part 1 of Art.181 of the Labor Code.
It should be recalled: part 4 of Art. 20 of the Law of Ukraine “On Leaves” of 15.11.96, No. 504/96-ВР stipulates that the relatives caring for the child, the said leave is provided on the basis of a certificate from the place of work (education, service) of the mother of the child that she went to work before the expiration of this leave. The legislation does not require any other documents for taking leave for the care of the child by her relatives, except for the certificate and application.
The Ministry of Social Policy does not explain how exactly an employee should prove the fact of caring for the child of her relative.
