The Cabinet of Ministers of Ukraine approved a draft law “On basic requirements for buildings, as well as terms of placement of building products in the market”. This is reported on the Government portal. The document, in particular, provides for European approaches to the safety of buildings, the transition to a declarative principle in the validation of the suitability of construction products for use, and the enhancement of efficiency of state market surveillance measures in accordance with the new EU Regulation No. 305/2011.
Now the manufacturer of building products will be required to provide a declaration of performance characteristics or a technical approval certificate. These documents should indicate the characteristics of mechanical resistance, fire safety, energy efficiency, accessibility, etc. In fact, in this way, the manufacturer will inform consumers about the quality and safety of their building products.
After the adoption of the bill by the Parliament, in Ukraine an organizational structure will be created, which will deal with the pre-operational inspection of building products similar to European ones.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Some Issues of Taxation of the Permanent Representation of a Non-Resident” of 10.08.17, No. 1563/6/99-99-15-02-02-15/ІПК reported: if the operator of the agreement on joint activity without the creation of a legal entity is a permanent representation of a non-resident, then every non-resident party to such an agreement must be additionally registered as a permanent representation in the territory of Ukraine.
At the same time, the operator and each participant in the joint contract should submit a tax declaration on the company income tax. The Tax Code of Ukraine (hereinafter − TCU) does not provide for the submission of a separate declaration on the company income tax from joint activities.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Payment by Affiliated Companies of the Unified Contribution to the Mandatory State Social Insurance” of 11.08.17 No. 1585/6/99-99-08-02-01-15/ІПК clarified the specifics of payment of the Unified Contribution by affiliated companies. Therefore:
- if a branch or other separated unit has a separate balance sheet, independently conducts payments to insured persons, it is a payer of the unified contribution, then such a separated unit is required to report and pay the unified contribution to the controlling authority in which it is registered;
- if the separated unit does not maintain a separate balance sheet and does not make payments with the insured persons, then the legal entity must notify the controlling authority at the location of such a separate subdivision. In this case, the payer of the unified contribution is a legal entity, which is obliged to report and pay the unified contribution, including a separate unit, to the controlling authority at its main place of accounting.
Representatives of the fiscal department reminded that according to paragraph 8 of sec. II of the Procedure for the registration of payers of the unified contribution to the mandatory state social insurance, approved by the order of the Ministry of Finance of Ukraine dated 24.11.14, No. 1162, the separated units are accounted as insured taking into account such peculiarities.
First, in the case of receiving a message from the state registrar or information from the Unified State Register on the establishment of a separate unit of a legal entity, such a newly created unit should be accounted with the note “Non-payer”.
Second, if a legal entity decides to allocate a separate subdivision to a separate balance sheet and transition to independent settlement of accounts with insured persons, he/she should inform the fiscal service at the location of the unit within a period of 10 days from the date of such decision. On the basis of this notice, legal entities should account a separate unit as a payer of the unified contribution.
Third, if a legal entity decides to reorganize a separate subdivision − the insurer into a unit that does not have the duties or authority to maintain a separate balance sheet and independently carry out its calculations, he/she will again notify about it the fiscal service at the location of such a division within 10 days of the day of such a decision. In the absence of arrears on the basis of such a report of legal entities, separate division should be accounted for with the mark “Non-payer”.
The controlling authority during the verification of unified contribution payer, processing of its reporting may establish the existence of a separate balance sheet in a separate subdivision and independent calculation of payment for labor with insured persons.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the legality of forming VAT tax credit on the basis of the account for the supply/transmission of electric energy” of 10.08.17, No. 1569/6/99-99-15-03-02-15/ІПК clarified that the basis for the recognition of a tax credit of the value added tax (hereinafter − VAT) without receipt of a tax invoice may be, in particular, an invoice issued to the VAT payer for services rendered, the value of which to be determined by the indications of accounting devices and contains total amount of payment, tax amount and sales tax number.
According to the representatives of the fiscal department, the right to a tax credit on the basis of the account in the case of electricity supply depends on the terms of the contract with the supplier.
Consequently, if the contract provides for the supply of services, in accordance with paragraph 201.11 of the Tax Code of Ukraine, the basis for the formation of a tax credit by the recipient of services, the value of which is to be determined by the indications of accounting devices, may be an account containing the total amount of payment, the amount of tax and tax number of such supplier provided by the provider of such services.
If the contract provides for the supply of goods, then in the opinion of the controllers, the basis for accruing of VAT amounts, which recorded in the tax credit, by the VAT payer-buyer, is the tax invoice made by the supplier and registered in the Unified Register of tax invoices.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Eligibility of Obtaining the Status of a Non-Profit Organization by Representation of a Non-Resident” of 11.08.17, No. 1584/6/99-99-15-02-02-15/ІПК stated that representation of non-residents can not obtain non-profit status and, accordingly, to be entered to the Register of non-profit organizations.
The conclusion of the representatives of the fiscal department is based on the fact that foreign public (charitable) organizations are not legal entities in accordance with the legislation. Therefore, one of the mandatory requirements for non-profitable status has not been met.
It should be recalled that in order to obtain non-profit status, enterprises should simultaneously meet the requirements of para. 133.4 of TCU.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Application of Cash Registers by Individuals − Entrepreneurs at the Simplified Taxation System, which carry out activities under the Commissions Contracts” of 16.08.17, No. 1633/Б/99-99-13-01-02-14/ІПК reported how the self-employed individual-unified tax payer conducting activities under the commission agreement should use a cash register.
The decisive moment for an entrepreneur in this situation will be the amount of income received by him/her during the calendar year. It should be reminded: only the amount of reward of the unified tax payer, who sells the goods under the contract commission, is got into his/her income. Consequently, the obligation to use cash register will arise only at the moment of exceeding his/her income (including in the form of remuneration) of mark UAH 1 million.
The Ministry of Finance of Ukraine by its Order “On Approval of the Procedure for the functioning of the Electronic Office” of 14.07.17, No. 637 approved the Procedure for the Operation of the Electronic Office. It provides for that in case of detecting problems in the work of the Electronic Office, the user will be able to send a corresponding message about error that emerged during the work in the information and telecommunications system “Electronic office” (a form of message is approved in the appendix to this Procedure) to the State Fiscal Service of Ukraine (hereinafter − SFSU).
The SFSU will be obliged to confirm or refute the existence of this error within 72 hours of receipt of such message.
If an error is acknowledged, the SFSU should eliminate it within a time period that is determined by it, taking into account the criticality of the error found and the technical feasibility of eliminating it.
At the same time, if a methodological mistake leads to a violation of the rights of the taxpayer or involves prosecution, the SFSU must send to the Electronic office and to the taxpayer’s e-mail a document stating the existence of the methodological error and the time required for its elimination and recovery of violated rights of the taxpayer.
It should be recalled: such procedure of error message is provided by paras. 421.7−421.9 of TCU. In this case, the TCU exempts the taxpayer from liability (in the presence of a document confirming the existence of an error). Such exemption from penal sanctions is provided for by para. 421.10 of TCU.
The National Bank of Ukraine by its Resolution “On Approval of the Regulation on the Procedure for Granting to Non-Bank Financial Institutions a License for Money Transfers in National Currency without Opening Accounts” of 17.08.17, No. 80 approved the relevant provision and improved the procedure for issuing a license for money transfers in national currency without opening accounts to the non-bank financial institutions (hereinafter − NFI).
Thus:
- in order to obtain a license, it is not necessary to file internal documents on financial monitoring. At the same time, the NFIs are obliged to develop and approve such documents within one month from the date of receipt of the license;
- requirements to the NFIs were introduced to disclose information about their ownership structure and to determine the procedure for submitting such information;
- requirements to the financial position of the NFIs, their business reputation, as well as the business reputation of their managers and owners of substantial participation in them are established;
- the NFIs that have received money transfer licenses and provide cash withdrawal services for their further transfer must specify in their internal documents the procedure for calculating the cash balance limit at the cash desk and the frequency with which cash funds are collected;
- the list of grounds for denial of licenses has been expanded.
The Ministry of Social Policy of Ukraine by its Order “On Amendments to the Regulations on the Development of Guidelines for Occupational Safety” of 30.03.17, No. 526 amended the Regulations on the Development of Guidelines for Occupational Safety by stating it in a new version.
As before, the safety instructions are mandatory for the employees of the relevant professions or the performers of the relevant work.
From now on, the requirements of the provision will apply not only to legal entities, but also to individuals, who use hired labor. Previously, ministries, other bodies of executive power, enterprises, institutions and organizations were subject to this provision.
Accordingly, two types of instructions disappeared from the provision: those that belong to the state intersectoral labor protection acts, and model guidelines. The first ones were approved by the relevant authorities of state supervision of labor protection in agreement with the ministries or other bodies, others − by ministries or other executive authorities, industrial, scientific-production and other associations of enterprises.
Model guidelines together with state and intersectoral industry regulations on labor protection were taken by the companies as a basis when developing their own guidelines. From now on, employers will develop guidelines based on regulations on labor protection and technological documentation of the company, taking into account specific production conditions and safety requirements.
As before, employers continue to monitor compliance with the requirements of the instructions by the employees.
Instructions should contain five mandatory sections:
- general provisions;
- safety requirements before starting work;
- safety requirements during work execution;
- safety requirements upon completion of work;
- safety requirements in emergencies.
If necessary, instructions can be supplemented by other sections.
The review of the instructions in force at the company will be carried out within the time limits provided for by normative-legal acts on labor protection, but not less than once every five years, and for work with high danger or where there is a need for professional selection, − at least once every three years.
