The Verkhovna Rada of Ukraine approved the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding payment of court fee” of 22.05.15, № 484-VIII, which would come into force on 1 September of this year. The Parliament changed the rules of collection and sizes of court fee by this Law. In particular, different sizes of court fees for legal entities and individuals were established in Civil Cases. In this case the fee upper limit is abolished for legal entities-claimants in a civil dispute. Therefore a legal entity by submission a civil claim should pay 1.5% of the claim but not less than one minimum wage, and individual (including individual-entrepreneur) - 1% of the claim, but not less than 0.4 of minimum wage and not more than 5 minimum wages.
In addition, the list of claimants, who are exempted from court fees, is shorted and reasons for its return are specified.
The State Fiscal Service of Ukraine explained: individuals-entrepreneurs the single tax payers, who during the reporting period did not receive income and did not have subjects of taxation, to be liable to declaring and obliged to submit a tax declaration of single tax payer - individual-entrepreneur (see Category 107.08 of public information and reference resource).
Reasonable basis of this is: if other sections of the Tax Code of Ukraine (hereinafter - TCU) determine a special procedure for administration of certain taxes, duties, payments – the rules defined in another section are used (para.40.1 of the TCU). And according to para.49.18 of the TCU, individuals-entrepreneurs – single tax payers of I and II groups should submit declarations within 60 calendar days following the last calendar day of the reporting (tax) year, single tax payers of III group - within 40 calendar days following the last calendar day of the reporting (tax) quarter (six months).
In addition, income determination is conducted for purposes of imposition of single tax and to entitle business entity to be registered as a single tax payer and / or be on simplified tax system.
The State Fiscal Service of Ukraine explained: VAT should not be collected upon alienation of real property situated in the territory of FEZ “Crimea”. Under these transactions, the resident – VAT payer does not have VAT unit regardless of whether the buyer is a resident or non-resident (paras.186.2-186.4 of the TCU). This statement is given in letter of the SFSU “On VAT taxation of transactions with alienation of immovable property situated in the territory of FEZ “Crimea” of 28.05.15, № 11250/6 / 99-99-19-03-02-15.
But the seller is obliged to charge liability for goods / services, noncurrent assets, when their purchasing (manufacture) the tax credit was fixed, if they are used in non-taxable transactions (para.198.5 of the TCU). The tax base is determined under para.189.1 of the TCU.
The place of real estate delivery (including those under construction) and services related to real estate is the actual location of objects at the moment of their delivery (para.186.1 of the TCU).
According to the state financial control, FEZ “Crimea” is outside the customs territory of Ukraine. However, taxmen based on Art.9 of the Customs Code of Ukraine (hereinafter - CCU), according to which for the purposes of applying of para. V and IX of the CCU territories of free customs zones are considered to be being outside Ukraine.
A free customs zone was established within FEZ “Crimea”. In its functional type, it is simultaneously free custom zone of commercial, service and industrial types according to Art.430 of the CCU (para. 3.2 of the Law of Ukraine “On establishing of free economic zone “Crimea” and on peculiarities of the economic activity in the temporarily occupied territory of Ukraine” of 12.08.14, № 1636-VII).
The State Fiscal Service of Ukraine clarified under what conditions non-profit institutions, including the palace of children creativity could sell the tickets for concerts and entertainment events without cash register using (see the letter of SFS of Ukraine “On the use of cash register” of 11.02.15, № 2725 / 6 / 99-99-19-02-02-15).
There is no need in cash register if payments in cash offices of companies, institutions and organizations of all forms of ownership, except enterprises of trade and public catering, are made with registration of cash receipt and cash payment vouchers and the issuance of appropriate receipts, signed and affixed with the seal (if available).
The Ministry of Finance of Ukraine united the budget classification codes of corporate income tax (see Order of the Ministry of Finance of Ukraine “On Amendments to the budget classification” of 20.07.15, № 651). Now, income tax and advance payment of this tax are to be accounted under one budget classification code. Appropriate amendments were made to the Classification of budget revenues, approved by the Ministry of Finance of Ukraine of 14.01.11, № 11.
At the same time advance payments of corporate income tax, which accounted under relevant classification codes of budget revenues, should be accounted for appropriate classification codes of budget revenues for corporate income tax accounting.
The Ministry of Finance believes that this step automatically unites all overpayments of income tax in personal cards of taxpayers, and takes them into account when payment of current liabilities of this tax. And this allows to avoid withdrawal of current assets of taxpayers and to avoid cases of tax overpayment into budget.
The Ministry of Finance Ukraine approved new forms of declarations of single tax payers by its Order “On approval of forms for tax declarations of a single tax payer” of 19.06.15, № 578:
- entrepreneurs of I - III groups;
- legal entities of III group;
- legal entities of IV group.
It should be recalled that this year there were significantly changes in the simplified tax system. In particular, the number of groups of single tax payers is reduced, and the former payers of fixed agricultural tax became single tax payers in fact. These and other changes caused the approval of updated forms of single tax payers declarations.
The Supreme Court of Ukraine in its Resolution “On recognition of illegal and repeal of a tax assessment notice” of 16.06.15 in case № 21-377a15 explained: wrong determination of budget classification code in payment order when tax liabilities payment should not be considered to be sufficient legal basis for the imposition of sanctions for violation of terms of monetary obligation payment.
This is because the mistakes during timely transfer of agreed amount of monetary obligation to the state budget should be considered as an action (albeit mistaken). Accordingly, it is not considered to be the payer inactivity and the lack of action on the obligation payment belongs to the basis for application of punitive sanctions.
