The State Fiscal Service of Ukraine in subcategory 101.08 “ZІR” gave answer to the question: whether recalculation is carried out of component of the formula that determined the amount of value added tax (hereinafter − VAT), on which the taxpayer to be entitled to register the tax invoices and/or adjustments calculations in the Unified Register of tax invoices (hereinafter − URTI) (Sperevysh), if the payer prior to the deadline for submission of the VAT tax declaration for the reporting period submitted a new declaration with the corrected index marked “New Reported”?
Index component of the formula (Sperevysh), which determines the amount of tax for which the payer has the right to register the tax invoices (hereinafter − TI) and/or adjustments calculations in URTI calculated by the State Fiscal Service (hereinafter − SFS) automatically after the adoption of statements on VAT from the taxpayer, and when the calculation of the positive values of this index, the registration amount of the payer should be decreased on the value. Thus, after submission of a reporting new VAT declaration, the SFS should automatically recalculate index Sperevysh.
The State Fiscal Service of Ukraine in its letter “On the legality of conducting of scheduled documentary on-site audit by the State tax inspectorate of the region, taking into account the Law of Ukraine dated September 2, 2014, № 1669-VII “On temporary measures for the period of the anti-terrorist operation” of 18.05.2016, № 10844/6/99-99-14-03-03-15 explained: Art. 3 of the Law of Ukraine “On temporary measures for the period of the anti-terrorist operation” of 02.09.2014, № 1669-VII should not be applied to the exercising control of the SFS authorities.
According to this article, authorities and officials authorized by law to exercise state supervision (control) in the sphere of economic activity in the period and in the territory of the antiterrorist operation (hereinafter − ATO) are temporarily prohibited to conduct scheduled and unscheduled inspections of business entities, carrying out activities in the ATO area, except unscheduled inspections of business entities, which in accordance with the approved by the Cabinet of Ministers of Ukraine (hereinafter − CMU) risk assessment criteria from the economic activities related to business entities with a high degree of risk. However, the Law of Ukraine “On main principles of state supervision (control) in the sphere of economic activity” of 05.04.2007, № 877-V does not apply to relations arising in the implementation of control measures by the SFS authorities.
The State Fiscal Service of Ukraine in its letter “On taxation of the transactions of provision of services related to means with the use of hardware-software complex” of 18.05.2016, № 10891/6/99-99-15-03-02-15 considered this issue.
In particular, the transaction of the agent on reception, within the agency agreement with the bank, of cash from the mobile communication subscribers with the use of program-technical complex of self-service for a further transfer of such funds from a bank agent, are not the subject to VAT, and such received funds are not included in the tax base.
However, in accordance with paragraph 185.1 of the Tax Code of Ukraine (hereinafter − TCU), a service provided by the agent within the agent bank agreement, is subject to VAT taxation, and is subject to taxation in the generally established order at the basic rate. In this case the tax base for such an operation is determined on the basis of fee for the agent, received from the bank in the performance of the agency contract.
The State Fiscal Service of Ukraine in its letter “On accrual of the unified contribution on compulsory state social insurance in case of accrual and payment of wages to foreign citizens working in the representative office of a foreign company, situated in the territory of Ukraine” of 15.04.2016, № 8520/6/99-99-17-03-03-15 notes that since foreign citizens working in the representative offices of foreign companies located in the territory of Ukraine, the norms of Art. 253 of the Labour Code of Ukraine (hereinafter − the Labour Code) do not apply, they are not subject to compulsory state social insurance. Accordingly, these representations are not insurers for foreigners in the case of accrual and payment of income for them in territory of Ukraine in the form of wages. At the same time, wages of such citizens are not an accrual base of the unified social contribution (hereinafter − USC).
The State Fiscal Service of Ukraine in its letter “On the procedure of VAT taxation of operations of the resident-taxpayer for the supply to non-resident of counselling services outside the customs territory of Ukraine” of 05.05.2016, № 10098/6/99-99-15-03-02-15 noted: if the taxpayer carried out transactions outside the customs territory of Ukraine for the supply to non-resident, which to be registered as a business entity outside the customs territory of Ukraine, consulting services (including training for medical representatives of pharmacies and pharmacists), such transaction to be NOT a subject to VAT.
In particular, the SFS experts explain this by the fact that, in accordance with para. 185.1 of TCU, the subject to VAT taxation is transactions of VAT payers on the supply of goods/services, place of delivery of which is located in the customs territory of Ukraine.
In addition, paras.186.2-186.4 of TCU defined categories of services, place of delivery of which was determined by the place of registration of the supplier or the recipient or related services from the place of the actual provision of such services.
The place of delivery of services listed in paragraph 186.3 of TCU, in particular, consulting, engineering, legal (including attorneys), accounting, auditing, actuarial and advertising, is considered to be the place where the recipient of the service is registered as a business entity or − in the case of the absence of such a place − a place of permanent or his/her residence. In this case, the recipient − non-resident and the place of his/her registration as a business entity are outside the territory of Ukraine. Therefore, this transaction is not the subject to VAT.
The Ministry of Finance of Ukraine by its Order “On Amendments to the procedure for the formation and representation of a report to insurers on the amounts of accrued unified contribution for obligatory state social insurance” of 11.04.2016, № 441 approved a new edition of the Procedure of formation and submission of reports to insurers regarding the amounts accrued unified contribution for obligatory state social insurance.
This norm comes into force on the first day of the month following the month of its official publication, i.e. on 1 June 2016.
The following is also stated in a new edition:
- reference of categories of insurers, who pay the unified contribution for obligatory state social insurance;
- correspondence table of category codes of the insured persons and accrual of basis of codes and sizes of rates of the unified contribution for obligatory state social insurance;
- reference of codes of grounds for the taking into account the length of employment to certain categories of persons in accordance with the law;
- Report on the amount of accrued wages (income, cash security, assistance and compensation) of the insured persons and the amounts of accrued unified contribution for obligatory state social insurance to the authorities of revenues and duties (Appendix 4);
- Report on the amount of accrued income of the insured persons and amounts of accrued unified contribution (Annex 5);
- Report of the amounts of voluntary contributions provided by the agreement on the voluntary participation to be paid, and the amounts of additional payments to the authorities of revenues and duties (Appendix 6);
- Report of the occurrence of an accident at work or occupational disease (Appendix 7).
In particular, it is assumed, if the insurer does not submit a report for the previous reporting period(s), in the current reporting month it is not allowed to reflect the amounts of accrued unified contribution to insured persons for the previous reporting period(s). In this case, the insurer is obliged to submit a report for the current reporting period and, if necessary, separately for the previous period(s).
Report for the previous reporting period(s) before 2016, which was not submitted, should be submitted to the authority of revenues and duties in a form effective as on 1 May 2015. This report is to be submitted only once per reporting period.
The statements for May 2016 should be submitted in June 2016 in an “old” form approved by Order № 435. Statements in new forms, approved by the order № 435 as amended by the order № 441, should be submitted by the USC payers starting from 01.07.2016, in other words, starting from the statements for June 2014.
The State Property Fund of Ukraine (hereinafter - the Fund), in its letter “On indexation of rental payment” of 04.05.2016, № 10-16-8324 reported: the Fund and its regional offices as the state property lessor suspended indexation of rental payment for the use of state property in 2016 (in connection with adoption of the Law of Ukraine “On State Budget of Ukraine for 2016” of 25.12.2015, № 928-VIII, taking into account the order of the Secretariat of the CMU dated 23.02.2016, № 2885/0/2-16).
Accrued rental payment for December 2015 (taking into account the index for December 2015) will apply to lease agreements for the state property concluded by the Fund and its regional offices from January to December 2016.
For example, the rental payment for November 2015 amounted to UAH 1 000. The size of the rent for December 2015, adjusted for the corresponding inflation index (inflation rate for December 2015 is equal to 1.007) is UAH 1 007. Thus, the amount of rental payment for the use of the property from January to December 2016 will amount to UAH 1 007 (per month).
