The Cabinet of Ministers of Ukraine adopted a resolution on the optimization of activity of central executive authorities of state system of intellectual property protection. It is reported on the official website of the Government.
The Resolution provides:
- liquidation of the State Intellectual Property Service;
- transfer of functions of implementing of state policy in the field of intellectual property to the Ministry of Economic Development;
- transfer of “Ukrpatent” state company, “Ukrainian Agency of Copyright and Related Rights” state organization and “Intelzakhyst” state company of management sphere of the State Intellectual Property Service to the Ministry of Economic Development.
The State Intellectual Property Service will continue to perform its functions before the entry into force of a separate Act of the Government on performance characteristics of respective powers by the Ministry of Economic Development.
The State Fiscal Service of Ukraine in its letter “On taxation of VAT transactions of free distribution of products for advertising purposes” of 22.07.16, № 15920/6/99-99-15-03-02-15 reminded about the features of VAT transactions of free distribution of products for promotional purposes. In particular, the tax authorities stressed that the cost of products distributed free under certain conditions could be not accrued compensating tax liabilities according to para.198.5 of the Tax Code of Ukraine. Namely - if the cost of goods purchased/manufactured for promotional activities (including those for free distribution) will be included in the cost of sales of finished products.
The State Fiscal Service of Ukraine in subcategory 119.08 of “ZIR” system reported that in case of liquidation of the bank, notification of closure of accounts of taxpayers should submit a chairman of liquidation committee or liquidator or a person authorized by the Deposit Insurance Fund for the liquidation of the bank (hereinafter - the bank liquidator).
If the bank liquidator has no possibility of sending/receiving of e-mail messages by means of telecommunications, the notification of closure of accounts of taxpayers should be submitted by the liquidator in hard copy on the day of closing an account in person or sent by mail with notification of delivery to the address of relevant controlling authority, where the taxpayer is registered as a payer of taxes and duties. The notification of closure of accounts of taxpayers should be signed by the liquidator of the bank and sealed by the bank or the bank liquidator (if available).
The State Fiscal Service of Ukraine in subcategory 116.13.03 of “ZIR” system emphasized that the lack of data in column 3 “Volumes of realized fuel in kg” of excise invoice is grounds for refusal of registration of the excise invoice in the Unified Register of excise invoices (hereinafter - UREI).
The tax authorities explained their clarification referring to:
- para.7 of sec. II of the Procedure of filling excise invoice, adjustments calculation of excise invoice, request for replenishment (adjustment) of fuel residue, approved by the Ministry of Finance of 25.02.2016, № 218, which established that, in particular, in columns 3 and 4 of the tabular part of excise invoice should be indicated information about the volume of realized (shipped, lost) fuel: in kilograms (column 3) and litres, normalized to temperature of 15 ° C (column 4);
- para.9 of the Procedure of maintaining of the Unified Register of excise invoices, approved by the Cabinet of Ministers of 24.02.2016, № 114, which establishes that the cause of rejection of excise invoice/ adjustments calculation for the registration in UREI is, in particular, the presence of errors in the preparation of excise invoice/adjustment calculation.
The Ministry of Finance of Ukraine by its Order “On Amendments to Certain guidelines on accounting for public sector entities” of 28.07.2016, № 709 made amendments in the guidelines of the Accounting of the public sector entities.
In particular, the Guidelines for accounting of fixed assets of the public sector entities brought in line with the National Accounting Regulations in public sector 121 “Fixed assets”, according to which from 10.05.2016 there was an increase to UAH 6 000 (excluding VAT) in value criteria within which public agencies should register purchased tangible assets as low value non-current tangible assets.
It was clarified that in acts of the cancellation there are data characterizing the items of fixed assets: name of object, inventory (nomenclature) number, starting for use of the object, the original (overestimate) cost, the amount of depreciation, a brief description of the object, reasons for disposal, etc.
The norm is added to the Guidelines on accounting for intangible assets of the public sector, which requires the intangible assets item, obtained in use, to be accounted by the entity of public sector (the licensee) on off-balance account in evaluating defined on the basis of remuneration established in the contract. Thus the payments for the given right to use intellectual property in the form of periodic payments, calculated in the manner and terms set by the agreement, should be included by the licensee in the cost of reporting period.
The Ministry of Justice of Ukraine by its order “On Approval of Regulation on automated system of enforcement proceedings” of 05.01.16, № 2432/5 identified the mechanism of functioning of automated enforcement system (hereinafter – the System), which starts working from 05.01.17.
The system will provide the automatic distribution of executive documents between public performers, the giving of information about enforcement proceedings to the parties of enforcement proceedings, the making of documents of enforcement proceedings, the centralized document storage of enforcement proceedings, the registration of incoming and outgoing correspondence and stages of its passage, the transfer of enforcement proceedings documents to electronic archives.
It is easy to trace the deadlines of any enforcement process and judicial decision-making.
Access to the systems will be free and free of charge on the official website of the Ministry of Justice with the possibility to browse, search, copy and print information without restrictions and on a 24-hour basis in form of open data on the debtor and the claimant, number, date and state of enforcement proceedings as well as the name of the public enforcement service (private enforcement), where (which) opened the enforcement proceedings.
The parties of the enforcement proceedings will receive the access identifier to the System in the decision of the enforcement proceedings. They will be able to get information about the decision (enforcement actions) done by the performer, with the date of their adoption (commit) and with the possibility of printing of such information.
The Ministry of Justice of Ukraine by its order “On approval of the procedure of formation and keeping the Unified Register of private enforcement agents of Ukraine” of 05.08.16, № 2431/5 approved the rules for the formation and maintenance of the Unified Register of private enforcement agents of Ukraine (hereinafter - the Unified Register).
It is possible to get an access to the Unified Register (search, browse, copy and print information) on a 24-hour basis and without restrictions on the official website of the Ministry of Justice of Ukraine on a free-of-charge basis.
The following information will be in the Unified register:
- first and last name of a private executive;
- date of decision of qualification commission of private enforcement agents or temporary qualification commission of private enforcement agents on the providing of the rights for implementation of activities of a private executive;
- license number;
- executive district, where a private executive conducts the activity;
- Private Executive Office;
- details of the contract of insurance of civil liability of private enforcement, the term of the contract, details of the insurer and the insured amount;
- information about the suspension of a private executive;
- date and number of decisions on bringing the private artist to disciplinary liability and type of disciplinary penalty;
- first and last name of assistants of a private executive (if available);
- information on the termination of a private executive.
The data retrieval in the Unified register could be made on the totality or on one of the following details: first and last name of a private executive, certificate number, and executive district. A briefing note will be given as a result of data retrieval.
The National Commission on Securities and Stock Market (hereinafter – NCSSM) by its decision “On Amendments to the procedure for register maintaining of audit firms, which are entitled to audit the professional participants of securities market” of 31.05.16, № 615 amended the rules of the procedure for register maintaining of audit firms, which are entitled to audit the professional participants of securities market (hereinafter - the Register).
Currently, an audit firm should meet the updated requirements to be included in the Register:
- to have a staff of employees that consists of at least three auditors, who work in the auditing firm at the primary employment and each of them is a certified auditor and has a document confirming the passing of education by training according to the relevant education program;
- to have a valid certificate of compliance of quality control system, issued by the Audit Chamber of Ukraine;
- to have a website of an audit firm.
Also, according to new rules, the certificate of registration in the Register should be signed by not the NCSSM member but the person authorized by the NCSSM. In addition, there were approved new forms of the certificate of registration in the register of audit firms, which are entitled to audit the professional participants of securities market, declarations on amendments to register and registration card on the entering into the register.
The National Bank of Ukraine by its Resolution “On Annulment of certain normative acts of the National Bank of Ukraine” of 18.08.16, № 372 cancelled the requirement for the provision of the act of pricing expertise of the State Information and Analytical Centre for payment for imports of services by the residents. This decision was made within the policy of gradual liberalization.
Previously, the resident should get the act of pricing examination of the State information and analytical monitoring centre of external product markets for payments for services (for work, intellectual property rights) purchased from non-residents, the cost of which exceeded EUR 50 000. The act should certify the compliance of contract prices for services of market conditions.
