The Cabinet of Ministers of Ukraine by its Resolution “On Approval of Regulations on data sets, which are required to be published in the form of open data” of 21.10.15, № 835 determined the list of public information, which was required to be disclosed. This government decision was adopted in order to implement Art. 101 of the Law of Ukraine “On Access to Public Information” of 13.01.11, №2939-VI (hereinafter - Law №2939).
According to the resolution, all public information managers in the next 6 months should make public and regularly update the data determined by the document. For example, local government authorities should open to wide audience:
- main provisions of general settlements and detailed plans of territories;
- list of communal property;
- list of communal property leased or other right of use (with data on assignment clause);
- list of unused land and property objects (premises) of communal property form that could be transferred for use;
- list of business entities of communal ownership form;
- financial statements of the business entities of municipal property;
- debt obligations register of business entities of communal property of territorial community;
- information about complex configuration plan of temporary structures for business activities realization;
- list of carriers that provide passenger transport services and rout transportations;
- list of distributors that obtain a license for outdoor advertisement installation;
- information about advertising media;
- list of land plots proposed for development;
- list of concluded contracts.
It should be recalled that according to the provisions of the Law №2939 public information managers are considered to be subjects of public authority (state and local authorities); legal entities financed at the expense of the budget; persons to whom powers of authority are delegated including the provision of educational, health and other services; business entities that are monopolists.
The State Fiscal Service of Ukraine in its letter “On granting of tax social benefits to the taxpayer that supports three children (one disabled child)” of 15.10.15, № 9593/К/99-99-17-03-03-14 explained: worker, who supports children up to 18 years (including a disabled child), to confirm the right to social benefits should provide, in particular, the documents proving that the person is their father or mother (including adoptive parent), guardian or trustee. It is meant that copies of certificates (duplicate certificates) on birth of children or documents containing data about the father in the Register book of official records of births, deaths and marriages or documents confirming the age of the children approved by the appropriate authority of the foreign state, where the individual always lived before coming to Ukraine. If it is about the guardian or trustee, it is required to provide a copy of the decision on guardianship establishment or trusteeship of the custody and guardianship agency.
In addition, it is necessary to submit documentary confirmation of the status of disabled child:
- if the child is aged between 16 and 18 years old - child pension certificate or a certificate of medical and social examination;
- if a child is under 16 years old - medical report issued by institutions of the Ministry of Health according to the established procedure.
This tax social benefit is to be provided when the compliance with all the requirements specified in Art.169 of the TCU.
The State Fiscal Service of Ukraine by its letter “On taxation of wage indexation amounts” of 19.08.15, № 7682/6/99-99-17-03-03-15 notes that in the case of additional accruals of wage indexation for previous tax periods (months), such amounts of additional accruals in terms of reassessment should be attributed to the relevant tax periods when the accruals with appropriate reflection in the tax calculation of form № 1DF.
The State Fiscal Service of Ukraine in its letter “On reflection of expenses on paid leave to company’s employees in 2015 at the expense of provision established before 01.01.2015” of 04.09.15, № 18916/6/99-99-19-02-02-15 informs: expenses on employees’ leaves, which are compensated after 1 January 2015 at the expense of reserves and provisions formed before 1 January 2015 in accordance with National Accounting Standards or international financial reporting standards, should be included in expenses provided that they are not taken into account when determining the subject of taxation before 1 January 2015. The basis for this explanation is para.24 of subsec.4 of sec. XX of the Tax Code of Ukraine.
The State Fiscal Service of Ukraine in its letter “On the procedure for penalty charge” of 09.10.15, № 21492/6/99-99-15-04-02-15 noted that the new rules of penalty charge should be applied to liabilities which payment deadline to be accounted for a date after 01.09.15.
The amendments to paragraphs 129.1.1 of the Tax Code of Ukraine require to apply a penalty in case of independent charging of amount of monetary liability by the taxpayer - only after 90 days following the last day of the deadline for payment of the liability.
So, according to tax officials in case of submission of revised data for the periods on which payment date is to 01.09.15, the rules for penalty charge, which effected before this date, should be used.
The State Fiscal Service of Ukraine in its letter “On taxation of real property in the transfer of ownership of the housing part at the expense of alimony” of 05.10.15, № 9299/C/99-99-17-03-03-14 explains: transaction under the contract on termination of the right alimony payment for child due to transfer of ownership of real estate (housing part) is considered to be a sale. In this case the tax officials base upon para. 172.8 of the Tax Code of Ukraine according to which sale is any transfer of ownership right to real estate, except for their inheritance and donation.
Accordingly, in this case we should be guided by the rules of Art.172 of the TCU. The transaction is not the subject to taxation if the immovable property, mentioned in para.172.1 of the TCU, owned by individual over three years and is the only one sale of real estate during the reporting year. And condition on ownership of such property over three years has no effect if the property was previously received as inheritance.
The State Fiscal Service of Ukraine in its letter “On determining of VAT taxation base of goods delivery transactions within the customs territory of Ukraine, which previously were imported by the taxpayer” of 01.10.15, № 20876/6/99-99-19-03-02-15 explained: the tax base for transactions of delivery of goods imported by the taxpayer on the territory of Ukraine should be determined by the general rule – due to their agreed cost exclusively of value of customs cost.
According to para.188.1 of the Tax Code of Ukraine, the tax base of transactions of goods delivery should be determined according to their agreed cost taking into account national taxes and fees.
In addition, the base could not be lower than the purchase price of such products, except:
- - goods, which prices are the subject to state regulation;
- - gas, which is supplied for needs of the population.
The State Fiscal Service of Ukraine in its letter “On registration in the Unified Register of Tax Invoices of adjustment calculation to tax invoice prepared by VAT payer if on the date of registration of such adjustment calculation in URTI, the buyer is not a VAT payer” of 24.09.15, № 20255/6/99-99-19-03-02-15) explained: if VAT registration of the buyer is cancelled after the delivery, the buyer loses the right to credit adjustment formed by him/her during the period of VAT registration.
According to state financial control, it means that the seller has no reasons to prepare the adjustment calculation to tax invoice (hereinafter - TI) for the buyer.
If, after the cancellation of VAT registration, the buyer’s amount of compensation increased, the supplier should prepare a new TI on the increase amount on the date of increase.
The supplier should indicate “100000000000” conditional ITN of the buyer in the TI column “Individual Tax Number of buyer “. “Defaulter” should be indicated in column “Person (taxpayer) – buyer”.
According to para.192.1 of the Tax Code of Ukraine if after goods/services delivery it is carried out any change of the amount of compensation of their value, the amounts of liabilities and credit of the supplier and the recipient are the subject to adjustment based on the adjustment calculation to TI registered in the Unified Register of tax invoices (hereinafter – URTI).
Prepared adjustment calculation to TI by the supplier, issued to the buyer - VAT payer, should be registered in URTI:
- the supplier – if the compensation amount is increased (or it’s not changed);
- the buyer – when the compensation amount is decreased. The supplier sends him/her the adjustment calculation for this purpose. And the supplier is entitled to reduce the liabilities only after registration of adjustment calculation in URTI by the recipient.
