21 - 25 March 2016. Unscheduled inspection may be imposed if the taxpayer does not provide answers to query of supervisory authority

The Cabinet of Ministers of Ukraine by its Resolution “On the norms of natural gas consumption by the population in case of absence of gas meters” of 23.03.2016, № 203 approved the norms of natural gas consumption by the population in case of absence of gas meters.

Norms of natural gas consumption by the population in case of absence of gas meters

In a period of absence of centralized hot-water supply of the population, norm of natural gas consumption per gas stove 7.1 cu. meters is established per person per month.

Period of absence of hot water supply (more than 6 hours per day in case of water supply around the clock or more than 30% of overall time of water supply according to daily schedule), which does not include interruption in its supply at night (from 12:00 a.m. to 6 a.m.), should be recorded in bilateral act, which is signed by the heating supply company and the operator of natural gas distribution system and is the basis to recalculate the payment for hot water supply and gas supply for the population. Over the mentioned period the population should not pay for the use of centralized hot water supply. The operator of the gas distribution system after the end of six months should send to the subscriber a reassessment for consumed gas in a period of absence of centralized hot water supply.

The State Fiscal Service of Ukraine in its letter “On taxation of taxpayers who are registered on the territory of conducting of the antiterrorist operation” of 17.03.2016, № 2772/Х/99-99-19-01-03-14 notes that the norms of the Tax Code of Ukraine (hereinafter - TCU) and the Law of Ukraine “On temporary measures for the period of the anti-terrorist operation” of 02.09.2014, № 1669-VII do not contain provisions for exemption of the taxpayer from the obligation to restore the primary documents in cases of force majeure, in particular, occurring in the territory of ATO.

In case of loss, damage or early destruction of primary documents specified in paragraphs 44.1 and 44.3 of TCU, the taxpayer is obliged within five days from the date of such event notify in writing the supervisory authority at the place of registration in the order established by the TCU for submission of tax reporting, and the supervisory authority, which conducted customs clearance of the relevant customs declaration. The taxpayer is obliged to recover lost documents within 90 calendar days from the day following the date of receipt of notification to the supervisory authority.

Failure to document storage by the taxpayer concerning calculation and payment of taxes and revenues within prescribed terms by the Art.44 of TCU entails imposition of a fine established by the Art.121 of TCU.

The State Fiscal Service of Ukraine in its letter “On taxation of accrued dividends in 2016” of 14.03.2016, № 5462/6/99-99-17-03-03-15 explained peculiarities of taxation of accrued dividends in 2016 for 2015.

Dividends incomes are definitively the subject to taxation by the tax agent when their accrual to the taxpayer at the rate specified by subparas. 167.5.1 and 167.5.2 of TCU. Therefore, the dividends accrued from 01.01.2016 for 2015 are the subject to taxation of personal income tax (hereinafter - PIT) at the rates valid in 2016, as follows:

• in amount of 5% - dividends incomes in shares and corporate rights accrued by residents - payers of corporate income tax;
• in amount of 18% - for dividends in shares and/or investment certificates paid by collective investment scheme;
• in amount of 18% - dividends incomes in shares and corporate rights accrued by residents – the unified tax payers.

Dividends accrued in favor of individuals (including non-residents) in shares or other corporate rights with the status of privileged or other status, which provides for the payment of fixed amount of dividends or an amount that is larger than the amount of payments, calculated on any other share (corporate law), issued by such a taxpayer, for tax purposes is equal to salary payment and are the subject to the PIT at the rate of 18%.

In addition, dividends are subject to the war tax at the rate of 1.5% for all types of dividends.

The State Fiscal Service of Ukraine in its letter “On provision of clarification on the possible appointment of a documentary unscheduled inspection if the taxpayer does not provide answers to query of supervisory authority” of 15.03.2016, № 5614/6/99-99-22-04-02-15 considered the issue on the possibility of appointment of a documentary unscheduled inspection on the basis that the taxpayer does not provide answers to query of the supervisory authority.

According to subparas.78.1.1 and 78.1.4 of TCU in case of receipt of tax information by the supervisory authority, the receipt indicates the violation of foreign exchange legislation and other not regulated legislation by the NCU, which monitoring of compliance is entrusted to supervisory authorities, or to identify the data unreliability contained in the tax returns submitted by the taxpayer, and in case of failure to provide answers and their documentary confirmations by the taxpayer within 10 working days of receipt of the relevant query of the supervisory authority, the documentary unscheduled inspection of such payer could be conducted.

In accordance with subparas.78.1.9 of TCU, the documentary unscheduled inspection can be conducted in the event of a complaining of the taxpayer and if he/she does not provide explanations and documentary confirmation to query of the supervisory authority, which states the information from complaint regarding:

• failure to provide a  tax invoice (hereinafter - TI) by such  a taxpayer  to the seller, or about making mistakes by the seller of goods/services when  indication of the mandatory details of TI, provided by para. 201.1 of Art. 201 of the TCU, and/or violation registration deadlines in the Unified Register of tax invoices (hereinafter - URTI) by the seller/buyer and/or adjustment calculation;
• failure to provide the excise invoice to the buyer by the taxpayer, or about violation of the filling procedure and/or registration procedure of the excise invoice.

The interregional central administration of the State Fiscal Service - Central Office for servicing of large taxpayers on its website informs: from 1 April 2016 tax invoices and/or adjustment calculations should be registered in URTI in the new form (approved by the Ministry of Finance of Ukraine “On approval of tax invoice form and the Procedure for filling a tax invoice” of 31.12.2015 № 1307, hereinafter - Procedure № 1307), regardless of the date of their preparation.

Therefore, if the TI to be drafted by the supplier before 01.04.2016, then on conditions of its registration after 01.04.2016 the new form is to be used. In particular, such a requirement is prescribed in para. 3 of the Procedure № 1307: “All tax invoices are the subject to registration in URTI in the form effective on the day of such registration”.