Verkhovna Rada of Ukraine adopted Law of Ukraine of 06.11.2012, № 5480-VI «On amendments to some legislative acts of Ukraine regarding expansion tools to influence on monetary market' in the granting of rights of the National Bank of Ukraine
Cabinet of Ministers of Ukraine by Decree of 12.11.2012, № 1035 amended the Estimation procedure of rent objects and method of calculating rent for public property and proportion of its distribution. From now these guidelines do not apply to real estate and other individual property for public enterprises to ensure the functioning of diplomatic missions and consular offices of foreign countries, representatives of international intergovernmental organizations in Ukraine, State Administration, which sent diplomatic missions and consular offices of foreign countries, representatives of international intergovernmental organizations in Ukraine on the basis of reciprocity, according to intergovernmental agreements.
Cabinet of Ministers of Ukraine by Decree of 19.11.2012, № 1052 introduced changes to the list of energy-saving materials, equipment, machinery and parts that are exempt from import duties and import operations which exempt from value added tax on the territory of Ukraine, expanding to 30 positions.
National Bank of Ukraine by Decree of 16.11.2012, № 475 determines that payments for transactions with export and import of goods referred to Article 1 and Article 2 of Law of Ukraine 'On the order of payment in foreign currency' should be carried out in the period not exceeding 90 calendar days (the previous version provided a period not exceeding 180 days).
It also provides the requirement for compulsory sale of the interbank currency market of Ukraine foreign exchange earnings in the form of foreign exchange earnings of residents from sale of goods for foreign trade contracts.
Subject of an interbank currency market of Ukraine is obliged to make a mandatory sale of foreign exchange earnings and amount set by the NBU: without the client's instruction, not later than the next business day after the admission of such revenues in the clearing account.
National Commission on Securities and Stock Market by decision of 16.10.2012 № 1470 approved the Rules of proceedings on violation of legislation on securities market and sanction. Rules determine the order of examination National Commission on Securities and Stock Market cases of violation citizens, officials and legal entities legislation on securities market to ensure compliance with securities market participants legislation on securities markets and protection of participants in securities market.
The State Commission for Regulation of Financial Services Markets of Ukraine by Regulation of 16.10.2012, № 1759 made changes to Procedures of accounting data insurers. There are deadlines for annual reporting by insurers − to 09 February through the year following the reporting year (previous version provides up to 20 February).
In addition, in the case of self-discovery insurer errors contained in previously submitted interim or annual reporting, he is entitled to an adjustment report, but no later than 10 calendar days after the deadline for submission of such statements.
Insurers publish annual financial statements and annual consolidated financial statements together with the audit report by posting on your own web page with the publication in periodical or non-periodical publications to 30 April of the year following the reporting year (previous version set up to June 1 through publication in journals or distribution it as separate publications).
Ministry of Finance of Ukraine by order of 11.09.2012, № 986 'On Approval of registered large taxpayers and Amendments to Procedure of taxpayers and fees' is defined as follows: selection of taxpayers, development and approval of the Register of the State Tax Service and taxpayers after the approval of the Register, as well as amendments to the Register. Kind of innovation is especially the exchange of information between departments of STS of Ukraine in the selection process of large taxpayers, and the timing of the selection, approval and forwarding messages Register taxpayers. Notice the inclusion or non-inclusion in the register are sent to taxpayers until October 15.
Pension Fund of Ukraine by letter of 22.10.2012, № 21362/n-11 stated as follows. The basis for charging a single fee enterprises, institutions and organizations, other legal entity formed in accordance with laws of Ukraine, regardless of ownership, type of business and management, using the work of individuals, is the sum of gross wages for the types of payments that include principal and additional wages, and other incentive compensation, including in-kind, determined in accordance with the Law of Ukraine 'on remuneration,' and the amount of compensation to individuals for work (services) for civil contracts.
Consequently, the benefits accrued to the deceased employee for the period ending the day of his death, the only contribution is calculated and paid on the same basis.
State Tax Service of Ukraine by letter of 18.10.2012, № 6401/0/71-12/15-2217є reported features of penalties to single taxpayers - legal entities in 2012.
Under the transitional provisions TCU penalties for single taxpayers for violations in 2012 the order of calculation, the correct filling of tax returns single tax payer and full payment of the sums of the single tax payers do not apply.
Failure or delay in filing such tax payers tax returns carries a penalty in the amount prescribed p.120.1 art.120 TCU.
In case of failure to pay the liability in time to pay the tax - legal persons apply penalties in the amount prescribed by article 126 p.126.1 TCU.
Where the liability specified in the tax return, paid on time, but not fully, to legal entities pay the tax penalties do not apply.
State Tax Service of Ukraine in letter of 18.05.2012, №13920/Ж/17-1216 explained:when checking was not performed by STS during the period beyond 1095 days, taxpayers must provide proper storage of original documents and accounting records, financial statements and other documents relating to the calculation and payment of taxes and duties of which include law, and take them to the archive.l
Ministry of Finance of Ukraine by letter of 14.03.2012, № №31-08410-07/23-1994/1318 reported that according to Law of Ukraine 'On Accounting and Financial Reporting in Ukraine' Regulations on documentary records of the accounting primary documents must have the required details.
The degree of detail of the content and scope of business operations determine the persons responsible for carrying out business transactions and its design in order to ensure disclosure of the contents of business operations, as well as the identification of assets and liabilities, income and expenses.
In turn, the accounting records and original documents on internal displacement of purchased goods may be present additional information other than that specified in received primary and other accompanying documents vendor, including demand management, monitoring, analysis, and analytical accounting.
