The President of Ukraine signed the Law of Ukraine “On Amendments to the Law of Ukraine “On Social and Legal Protection of Military and their families” № 1316-VII. The amendments provide that during the active duty service military commitment in the special period, which is announced according to the Law “On Defense of Ukraine”, it is entered to the service benefit, seniority, period of service in a speciality, as well as to the public service period on concessional terms in the order which is determined by the Cabinet of Ministers of Ukraine.
The members of the military families during the active duty service commitment in the special period, which is announced according to the law “On Defense of Ukraine”, the military pay, in case of impossibility to receive it by the military personnel during the military operation, is guaranteed.
The Verkhovna Rada of Ukraine passed the Law of Ukraine 'On Amendments to Certain Legislative Acts of Ukraine concerning the parking of vehicles' of 29.05.14, № 1283-VII, which has been signed by the President.
The administrative liability for nonpayment of the service fee of using of the toll parking lots by the car driver is established by the Document. The amount of the fine will rise from 136 to 204 UAH. The protocols of such administrative violations should be made by public officials, authorized to conduct such actions by the executive committees of town and city councils or local state administration. The documents should be considered by the administrative commissions attached to executive authorities of village, town and city councils. The parking lot equipments with the parking automat or automatic entry and exit terminals are the essential prerequisite for the imposition of a fine. The business officials, who hold the parking lots, will face the fines from 510 to 640 UAH unless the technical means for parking charge. The right to impose the fines will have the State Architectural and Construction Inspectorate. The drivers, who have no appropriate benefits, will face the administrative fines at a rate of 255 to 306 UAH in case of parking the car in the places of free of charge parking.
It is to be recalled that the Ministry of Revenue has approved a new tax return form of duties for transport vehicles parking lots.
The Verkhovna Rada of Ukraine exempted the agricultural machinery from mandatory technical inspection by the Law of Ukraine “On Amendments to Certain Laws of Ukraine due to providing of safe use of agricultural machinery” of 03.06.14, № 1303-VII. The law has been signed by the President. However, the amenability has been escalated for non-compliance with legal requirements of agriculture inspectors to remove violations of regulatory acts on the use of machinery and regulations on health and safety during their operation or hindering their activities (Article 188-27 of the Code of Ukraine on Administrative Offences). Henceforth, the fine at a rate of 85 to 170 UAH is for citizen, and for officials is at a rate of 170 to 255 UAH.
It should be reminded that the tractors, self-propelled chassis, propelled agricultural, road-building and reclamative engineering, machinery, equipment, technical equipment, technology complexes and its lines which are used in agriculture, food and processing industries for growing, harvesting, storage and processing of agricultural products, as well as for the provision of technical services are referred to such equipment.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine 'On Amendments to the laws of Ukraine on anti- terrorism' of 05.06.2014, №1313-VII. The document came into force on 21 June 2014. The powers of the military due to the anti-terrorist operation are greatly extended by the Law. In particular, the enterprises, institutions and organizations, which are in the area of administrative-territorial units, partially or completely stop working at the request of managers of the anti-terrorist operation participants.
The Cabinet of Ministers of Ukraine approved by the Resolution of 06.18.2014, № 194 the amendments to the Procedure for determining the manufacturers and purchasers of alcohol and its turnover control. It is established by the specified amendments that for obtaining the pure alcohol the purchaser should provide to the supplier:
- purchaser’s power of attorney in the prescribed form (in the case of the obtaining the pure alcohol by a representative of the purchaser from the supplier);
- payment document confirming payment for pure alcohol;
- payment document confirming the payment of excise tax or the fax anticipation bill on the amount of tax, accepted for registration in the State Tax Service, charged on the volume of pure alcohol, if it is provided by the Tax Code of Ukraine.
It is prohibited to sell the pure alcohol without specified documents.
Also, certain documents have been abolished by the Cabinet, the competent authorities controlled the turnover of alcohol with these documents. In particular, it is referred to:
- alcoholic beverages and tobacco STS quota, which has been sent to the Department of controls over the production and alcohol turnover;
- alcohol sell order.
In addition, the provision, which allowed to contract for the alcohol supply during this year, has been abolished. Accordingly, the purchase up to 1 October of the year, which is preceding the scheduled, should make the contract with the suppliers for the supply of alcohol.
The Ministry of Revenue and Duties of Ukraine by its letter of 19.06.14, № 14544/7/99-99-19-03-02-17 “On rescheduling” has extended the deadline for filing tax returns of May 2014 to 30 June 2014 inclusive for taxpayers of Donetsk and Luhansk regions.
Thus, the penalties should not be applied during the deadline extension period for filling tax returns.
The Ministry of Revenue and Duties of Ukraine in its letter of 18.06.2014, № 14357/7/99-99-19-05-01-17 reported that supply and import operations of medicines and medical supplies to Ukraine are subject to VAT at 7 % and 20%.
At a rate of 7% are taxed:
- the medicines, which are licensed to produce and use in Ukraine, and included in the State Register of Medicinal Products. State registration of medicinal products or immunological medicines should be confirmed by the relevant registration certificate;
- the medical devices according to the list, which is approved by the Cabinet of Ministers of Ukraine of 23.04.2014, № 118;
- the medicines and medical devices are approved to use within clinical trials. The reason is the existence of appropriate authorization of the Ministry of Health to lead the clinical trials.
At a rate of 20% are taxed:
- medicines, which are not registered in Ukraine, and imported according to the Order of the Ministry of Health of 26.04.2011, № 237, as well as those which are not authorized to lead the clinical trials. The reason for their admission to Ukraine is the letter of notification, issued by the Ministry of Health;
- the medical devices that are not included in the list, which is approved by the Resolution of the Cabinet of 23.04.2014, № 118.
The Ministry of Revenue and Duties of Ukraine proposed the way, which provides an opportunity for the Crimean taxpayers to re-register their own businesses on the mainland and pay taxes according to the legislation of Ukraine by its explanation “Special aspects of the re-registration of the taxpayers in terms of destabilization of the situation in country” of 19.06.14.
The legal entity or individual-entrepreneur should address to Kyiv or Kyiv region State Registry to register a change of location area or place of residence. The Ministry of Revenue and Duties of Ukraine registers the payer at a new location area getting information from the Unified State Register.
Re-registration of the change of the taxpayer location area, who are registered in Donetsk and Luhansk regions, is carried out in normal mode according to the Articles 29, 45 of the Law of Ukraine “On state registration of legal entities and individuals - entrepreneurs' of 15.05.03, № 755-IV.
The Ministry of Revenue has reminded about the possibility of reporting by mail or electronically. Filling the tax declaration electronically it is necessary to follow the Instruction of tax documents preparation and submission in electronic form by means of telecommunication, approved by the STS of 10.04.08, № 233.
The Ministry of Health of Ukraine made a number of amendments to the procedure for licensing of medicinal product manufacturers and traders by the order “On Approval of Amendments to the Procedure for Control over observance of License terms of the business of production of medicines, wholesale and retail of medicines” of 30.04.14, № 295.
For example, if the licensee removes the critical violations during the audit and confirms it documentary, so his license should remain in force. Also, the licensing authority henceforward is obliged to consider the documents about the removing of violations according to the audit during 30 calendar days of the receiving date from the licensee.
The Pension Fund of Ukraine approved an average wage (income) in average per one insured person in April 2014. The rate is 3097 UAH 76 kop. It should be applied in determining of the coefficient of wages in granting of the pensions.
