The State Fiscal Service of Ukraine in its letter “On peculiarities of determination of the amounts of VAT reimbursement to agricultural producers in case of exporting of own-produced agricultural products from the customs territory of Ukraine” of 13.06.2016, № 13065/6/99-99-12-02-01-15 considered the mentioned issue.
Transactions of goods exportation from the customs territory of Ukraine by the agricultural company − subject to special tax regime of own-produced agricultural products should be the subject to the value added tax (hereinafter – VAT) at a zero rate and reflected in the declaration 0121-0123 on condition of confirmation of such exportation of goods from the customs territory of Ukraine duly completed by customs declaration.
In this case the VAT amounts paid to the suppliers by the subject to special tax regime when purchasing goods/services, which involved in the production of agricultural products exported from the customs territory of Ukraine and included in the tax credit, by decision of the taxpayer could be transferred from the 0121 declaration to 0110 declaration by reflection in line 14 of 0121 declaration with the sign “-“ in line 14 of 0110 declaration − with the sign “+”.
The tax amounts transferred to line 14 of 0110 declaration could participate in the calculation of the amount, which is the subject to budgetary compensation in the generally established procedure, determined by Art.200 of the Tax Code of Ukraine (hereinafter – TCU).
The State Fiscal Service of Ukraine by its Order “On approval of the State register of cash registers” of 16.06.2016, № 535 updated the State register of cash registers (hereinafter – the State Register of cash registers).
The updated State Register of cash registers includes 71 cash registers permitted to primary registration. One specialized electronic cash register of purchase and sale of foreign currency entered into current State register of cash registers compared with its predecessor.
The State Fiscal Service of Ukraine in its letter “On practical application of norms of tax legislation” of 23.05.2016, № 5331/М/99-99-13-02-03-14 notes that in case of use of train electronic travel/transportation document, the basis for compensation of expenses for its acquisition is boarding document in hard copy (under condition of baggage transportation − transportation documents in hard copy, in case of special services order (including services using a set of bedding, seats booking) − document on services in hard copy).
Boarding document, as well as transportation document and documents of return and services in hard copies are the payment documents (transportation tickets).
The Ministry of Finance Ukraine by its Order “On approval of amendments to some legislative acts of the Ministry of Finance of Ukraine” of 25.05.2016, № 503 amended the form of VAT return, namely:
- lines “300000000000” і “500000000000” of Table 1 and line “generally at the basic rate and at 7% rate” of Table 2 of Annex 5 to VAT return were excluded;
- notice “*” of Annex 9 to VAT return was presented as follows: “*Twelve consecutive previous reporting (tax) periods in aggregate. For newly created payer − reporting tax period”;
- typing errors in lines 11.1 of Tables 2 and 3 were corrected in Annex 10 to VAT return;
- Annexes 2 and 3 to VAT return are set out in a new version. Now it is not required to indicate the buyer’s TIN in Appendix 2 “Information on the amount of the negative value of the reporting (tax) period, which is included in the tax credit for the next reporting (tax) period (D2)”, and the Table 2 “Explanation of tax amount actually paid in previous and reporting (tax) period to suppliers of goods/services or to the State Budget of Ukraine” appeared in Annex 3 “Calculation of VAT refund (D3)”.
The Ministry of Finance of Ukraine by its Order “On Amendments to the Procedure for the submission of reports on the opening/closing of accounts of taxpayers in banks and other financial institutions to supervisory authorities” of 18.05.2016, № 488 amended the Procedure for submission of reports of opening/closing the accounts of taxpayers in banks and other financial institutions to the supervisory authorities, approved by the Ministry of Finance dated 18.08.2015 p., № 721.
Upon entry into force of amendments, information discrepancy on:
- tax number or passport number and series (for the individual, who has a mark in the passport on the right to make any payments upon the series and passport number);
- name (full legal name);
- tax address of the taxpayer, submitted in notification of opening or closing of accounts, this information in the State Register of individuals of Ukraine, the Unified State Register of Legal Entities and individuals-entrepreneurs and community groups (hereinafter – USR) and single data bank of taxpayers-legal entities will not be recognized as the ground for refusing to register the account by the supervisory authority.
The Ministry of Justice of Ukraine by its order “On approval of the Procedure of provision of information from the Unified State Register of Legal Entities and individuals − entrepreneurs and community groups” of 10.06.2015, № 1657/5 approved the procedure for providing information from the Unified State Register of Legal Entities and individuals-entrepreneurs and community groups (hereinafter – Procedure).
Thus, it is determined in para. 3 of the Procedure that information from the USR provided in hard copy or soft copy, both equally valid and contain Obligatory Reference to the USR, except documents contained in the registration case and provided in hard copy.
The following should be provided in hard copy:
- extract from the USR;
- entry from the USR;
- documents contained in registration case of the legal entity, community groups, which has no legal status, an individual − entrepreneur (hereinafter – registration case) that are provided by the state registrar of the subject to the state registration, which is authorized according to the law to keep registration cases in hard copy by making copies of documents stamped with the seal and signature of the state registrar on each page.
The following should be provided in soft copy:
- information from the USR through the portal of electronic services;
- information from the USR in database format or in another format in real time on the basis of contracts concluded with the technical manager of the USR.
Extract from the USR in hard copy will be provided at the request of the applicant by reference to the authorized subject to the state registration, centre of administrative services or notary. An authorized person to state registration, centre of administrative services, notary using the software means of the USR should form and print the request, where the applicant should put his/her own signature (in the absence of comments to the information given in it).
The Ministry of Social Policy of Ukraine in its letter “On provision of explanation” of 18.05.2016, № 565/13/84-16 notes that the day of the actual demobilization is considered to be the day of exclusion of a person from the list of military personnel in connection with the dismissal of military service (issued by order of the military unit, about what should be made an entry in the military ticket).
Thus, before the day of actual demobilization, preservation of average pay should be carried out in accordance with Article 119 of the Labor Code.
The employee must come to work after his/her dismissal from military service, registration for military service and if necessary transportation to the place of residence (stay). During this period, preservation and payment of average wages are performed according to Art.21 of the Law of Ukraine “On military obligation and Military Service”. During these days the average wages for employee is calculated taking into account the provisions of the Procedure № 100 with the same average wage, under which the payment was carried out during the period of military service.
