The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On the State Budget of Ukraine for 2017” (bill № 5000). In addition, at evening session of parliament there was approved a tax reform, which should be expected in 2017. In particular, there were adopted:
- The Law of Ukraine “On Amendments to the Tax Code of Ukraine and certain laws of Ukraine to ensure the balance of budget revenues in 2017” (bill № 5132);
- The Law of Ukraine “On Amendments to the Tax Code of Ukraine on improving the investment climate in Ukraine” (bill № 5368);
- The Law of Ukraine “On Amendments to the Budget Code of Ukraine concerning improvement of budget forming and budget execution” (bill № 5131);
- The Law of Ukraine “On Amendments to the Budget Code of Ukraine concerning transfer of rent for subsoil use for oil extraction, natural gas and gas condensate” (bill № 3038);
- The Law of Ukraine “On the High Council of Justice” (bill № 5180) etc.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Tax Code of Ukraine on improving the investment climate in Ukraine” (bill № 5368 of 07.11.2016).
This piece of legislation introduced comprehensive changes to sections of the Tax Code of Ukraine concerning the administration of taxes and fees, as well as company income tax, tax on personal income tax (hereinafter − PIT), value added tax (hereinafter − VAT), excise tax, rent and property tax, special tax regimes; liquidation of the tax police etc.
The law comes into force on 01.01.17. The legal act provides for before July 1, 2017:
- to ensure the development, creation and implementation of electronic office software;
- to develop and submit the draft law on the introduction of a single account for payment of taxes and fees to the Verkhovna Rada of Ukraine;
- to develop and submit the draft law on the introduction of the tax on deduced capital to the Verkhovna Rada of Ukraine.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of provisions on the supervisory board at state scientific institution” of 14.12.16, № 953 approved the typical position on the supervisory board at state scientific institution.
The Supervisory Board at the state scientific institution should be formed by the decision of the owner or founder. It may include foreign scientists. The main purpose of the supervisory board is independent assessment of scientific results (i.e. scientific, technical, scientific and educational, scientific and organizational) of activities of state scientific institutions.
The State Fiscal Service of Ukraine in its letter “On the exchange of property by the individual” of 06.12.16, № 26376/6/99-99-13-02-03-15 noted that when changing the land plot, an individual should not pay income tax only in case of simultaneous adherence of two conditions (para. 172.1 of the tax Code of Ukraine, hereinafter − TCU):
- the following exchange took place no more than once during the year;
- land plot was owned by an individual over three years (other than property received by inheritance).
5% of the income tax and 1.5% of the war tax should be paid only that party (or both) for which the above conditions are not met. Such amounts are determined considering the value recorded in the contract exchange, but not less than the estimated value.
It should be recalled that if the exchange takes place between two individuals, the tax should be paid to the notarization of the contract of exchange of land plot (para. 172.5 of TCU).
The State Fiscal Service of Ukraine in its letter “On the determining of tax liabilities on value added tax in the case of export in 2015 of grain and industrial crops in the customs regime of export by producers of grain and industrial crops at a price below the cost of such cultures” of 25.05.16, № 11361/6/99-99-15-03-02-15 explained what VAT consequences would the transaction of export of grain and industrial crops have, if agricultural-manufacturer enterprise exported such products in 2015 at a price lower than cost. It is not necessary to charge additional payments in this case, because before 01.01.16 the export of grain and industrial crops fell under the exemption from VAT.
Also, the tax agents reminded in this letter that on 01.01.16 the grain supply to customs territory of Ukraine should be taxed in a general procedure, and 0% VAT rate influences on export such products. In addition, from that date the regular prices were defined as the minimum base of their own manufactured products.
The State Fiscal Service of Ukraine by its order “On approval of the State register of payment transaction registers” of 14.12.16, № 1019 approved a new state register of payment transactions registers (hereinafter − the State Register of PTR).
It is possible to view the new State Register of PTR on the official website of SFSU.
It should be recalled that at the time of payment transactions in trade, catering and services it can be used only the models of PTR, which are included in the State Register.
The State Fiscal Service of Ukraine by its letter “On taxation of gifts provided to employees with the personal income tax” of 14.12.16, № 21695/5/99-99-13-02-03-16 reminded about the following: non-taxable value of the gift is half of the minimum wage established on January 1 of the reporting year (UAH 689 in 2016), except for cash payments (sub-para. 165.1.39 of TCU). If its cost is greater than this limit, the employee has the form of additional benefits in the amount of such excess (sub-para. “e” of para.164.2.17 of TCU). The natural rate of 1.219512 should be used for calculation of tax base. 1.5% of the war tax should be calculated from the size of the excess over the non-taxable value excluding natural coefficient and withhold the cost of other monetary income of the employee.
The tax-free part of gift should be reflected in form № 1DF with the sign of income “160”, and the taxed one – “126”.
The Auditors' Chamber of Ukraine by its decision “On establishment of fees for certification and inclusion in the Register of audit firms and auditors” of 01.12.16, № 334/16 increased the fee for certification and inclusion in the Register of audit firms and auditors.
Thus, it is established the fees for certification of individuals for the right to carry out audit activities:
- for each stage of the qualifying examination in order to obtain the certificate of the auditor – at the rate of UAH 4 800.00 (including VAT of UAH 800.00). Previously the payment was UAH 3 600, including VAT;
- for the annual control test on the basis of improvement of professional skills of auditors − in the amount of UAH 720.00 (including VAT UAH 120.00);
- for the extension of the duration of the certificate – in amount UAH 4 800.00 (including VAT UAH 800).
The payment for inclusion in the Register of audit firms and auditors is established:
- for the inclusion in the Register of audit firms and auditors – in the amount of UAH 12 000.00 (including VAT UAH 2 000.00);
- for the extension of the certificate of registration in the Register of audit firms and auditors - in the amount of UAH 7 200.00 (including VAT UAH 1 200.00).
The Social Insurance Fund for Temporary Disability (hereinafter – SIF for TD) by its letter “Who has the right for free trips to rehabilitation department of sanatorium and resort facilities” of 15.12.16, № 2.4-46-2241 reminded that today it is allowed to receive social insurance ticket only for treatment in rehabilitation department of sanatorium and resort facilities after the disease or injury directly from the hospital. Medical rehabilitation as a health resort stage of treatment should be prescribed to patients after acute period of disease in the presence of disability and carried out at medical reasons. So, sanatorium rehabilitation should be exercised immediately after hospital treatment and the patient should be sent to a sanatorium with the open work incapacity certificate.
The period of treatment in the rehabilitation department of sanatorium and resort facility at the social insurance ticket is 24 days. It is prohibited to divide the ticket. Only one ticket for rehabilitation can be provided to the insured person at the expense of SIF for TD during the calendar year.
