The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Article 23 of the Law of Ukraine “On the mobilization preparation and mobilization” (to strengthen the protection of the rights of Disabled Children)”. The appropriate amendments are provided for by the bill № 2011.
The Parliament by this decision gave a respite from the mobilized service during the mobilization to the military reservists, who supported a disabled-child of the subgroup A aged up to 18 years.
The State Fiscal Service of Ukraine in its letter “On the compilation of the tax invoices by the subsidiaries at the daily basis” of 03.03.15, № 4436/6/99-99-19-03-02-15 explained the procedure for the tax invoice filling (hereinafter - TI) on the daily results by the subsidiaries, which were entitled to issue them.
The total amount of transactions, which is reflected in the sales receipts printed during the day, should be shown in such TI. This amount should correspond to the actual amount of revenues and the VAT amount reflected in the Z-report.
The state financial control notes here that the payer has the right in his/her sole discretion to decide about the number of TI compilation under such transactions, as follows:
- or to compile the separate resulting TI on each registered cash register;
- or to compile one resulting TI with total amount of goods delivery, made through all the cash registers of VAT payer (including through those that are in the subsidiaries or branches).
Previously the tax authorities insisted on the compilation of the resulting TI separately for each cash register (see category 101.19 ZIR).
The State Fiscal Service of Ukraine in subcategory 101.28 ZIR of the SFS of Ukraine (http://zir.minrd.gov.ua) explained that the error in Annex Д7 to the VAT return should be corrected by the adjusted calculation (hereinafter - AC) whether it influenced on declaration cost indexes or not. The adjusting Annex Д7 is to be added to the AC.
In this situation it is possible when the index of SU is corrected in Annex Д7 - the share of using of input VAT between the taxable and non-taxable transactions, which has been defined for the previous year results and has been applied in the current year. This leads to the correction of indexes of Line 15 of the declarations for the reporting periods from the beginning of the current year by submitting AC for the relevant periods.
The State Fiscal Service of Ukraine confirmed its negative attitude towards error correction after cancellation of the registration of business entity by the VAT payer. Starting from the date of cancellation of VAT registration this entity is not entitled to submit the adjusted calculation (see Subcategory 132.05 ZIR of the SFS of Ukraine - zir.minrd.gov.ua).
The last chance to correct the errors of VAT is the adjusted calculation, which is submitted as an Annex to the last VAT return.
It is submitted for the last reporting period that begins on the first day of the period and the end is the day of registration cancellation. The period of limitation for the filing is during 20 (40) calendar days following the last calendar day of such period.
The Ministry of Finance of Ukraine issued the Order “On approval of the Procedure of data validation specified in the declaration of property, incomes, expenses and financial liabilities” of 13.03.15, № 333 (enters into force after its official publication).
This document defines a mechanism of data validation specified in the declaration of property, incomes, expenses and financial liabilities.
The authority of the State Fiscal Service of Ukraine would conduct the mentioned above validation at the place of residence of the declarant.
The information on income, property, vehicles, money in bank accounts and other financial institutions, securities, contributions to the authorized capital stock of legal entities and financial liabilities would be verified.
If the disagreements between these data and the available tax information would be discovered, the state financial control would inform the declarant in written form and require the written explanations and / or copies of confirmatory documents. They should be given not later than on the fifteenth working day from the day of receipt.
In case of unreliability the taxmen would inform the specifically authorized entities in Anti-Corruption Enforcement and the head of the agency where the declarant works. This would be done within three days from the date of registration conclusion.
Also, the appropriate message would be sent to the Prosecution authorities, the special organized crime activity subdivision of the Ministry of Internal Affairs of Ukraine, bodies of the National Anti-Corruption Bureau of Ukraine (unless otherwise provided by the Law).
The National Bank of Ukraine in its letter “Clarification on the implementation of mandatory financial monitoring” of 15.04.15, № 25-02002/24990 explained to the banks that the actual delivery of goods into the customs territory of Ukraine was to be considered the actions related to the providing into the customs territory of Ukraine of delivery of goods that were the movable things within the meaning of the Customs Code of Ukraine (hereinafter - CCU).
The goods are any movable things including those on which the movable thing regime is spread (other than commercial purpose vehicles), currency values, cultural values, and electricity that is moved by transmission lines (p. 57 Art 4 of the CCU). The foreign goods are considered those that are not Ukrainian according to the p. 61 of Art 4 of the CCU, or if they lost their custom status of Ukrainian goods.
It is to be recalled that the financial transaction is not the subject to the financial monitoring. Namely the financial transaction of funds transfer abroad under agreements (contracts), which provide for the actual delivery of goods into the customs territory of Ukraine, in an amount that equals or exceeds UAH 150 thousand (or equivalent amount in foreign currency, banking metals and other assets). The mentioned-above rule is established by the p.7 of ch.1 of Art 15 of the Law of Ukraine “On prevention of legalization (laundering) of incomes obtained by criminal means, terrorist financing and financing of weapons of mass destruction spread” of 14.10.14 р., № 1702-VII.
The Ministry of Ecology and Natural Resources of Ukraine by its Order of 16.03.2015, № 78 approved the Procedure of maintaining of government accounting of water use.
The purpose of maintaining of government accounting of water use is to provide state water cadastre making under the section “Water use”, and also the data classification on the collection and use of water, wastewater discharge and polluting substances, the presence of water recycling systems and their capacity, on the existing wastewater treatment systems and their effectiveness.
The government water agency organizes the maintaining of government accounting of water use.
The maintaining of government accounting of water use is carried out by submitting to the water users of water use reports in the form № 2ТП- water industry (annual) (hereinafter - Report). The reports are submitted to the government water agency through specialized companies, institutions and organizations that belong to its sphere of management, which are the authorised workers of the state water cadastre making, at the place of water use. The report is based on primary accounting data of water use according to the terms of measuring instruments, measurement results of water quality indices (at least once per quarter), which are submitted together with the report to the organizations that belong to the management of the government water agency. In case of absence of measuring equipment, the report should be made under the technological data (using indirect methods of accounting).
The information contained in the report is the primary data of water user and his/her water management activities.
The reporting period is the calendar year.
