The Cabinet of Ministers of Ukraine introduced an additional import duty after the consultation with the international financial organizations. It is introduced by the Order “On the completion of consultations with international financial organizations regarding the implementation of temporary measures to stabilize the payment balance of Ukraine” of 16.02.2015, № 119-р, which has entered into force of 25.02.2015 (published in “Governmental Courier” newspaper № 35 of 25.02.2015).
The import duty is charged from the goods imported into the territory of Ukraine in the customs regime of import, regardless of the country of origin of these goods and the concluded agreements (contracts) by Ukraine on the Free Trade at the following rates:
10% - for the goods classified in merchandise lines 1 – 24 in accordance with the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA), which includes live animals; products of animal and vegetable products, ready food products; alcohol and soft drinks etc.
5% - for the goods classified in merchandise lines 25 – 97 in accordance with the UCGFEA. These include mineral products, chemical products, textiles and other industrial products;
10% - for goods, which are the subject to the import duty taxation in accordance with Art. 374 of the Customs Code of Ukraine. In other words, the goods imported (sent) by citizens in Ukraine and which are the subject to the taxation.
The duty is valid during 12 months. The following vitally necessary commodities are exempt from the import duty:
- oil and natural gas;
- unirradiated fuel elements (cartridges);
- electricity;
- coal;
- gasoline, fuel oil and diesel fuel;
- medical devices for haemodialysis and treatment of cancer patients on a list established by the CMU (the CMU Order “On the list of medical devices for haemodialysis and treatment of cancer patients, who are not the subject to the additional import duty taxation” of 16.02.15, № 63);
- goods, which are granted for Ukraine by the foreign governments or international organizations within the international (intergovernmental) agreements, approved as binding by the Verkhovna Rada of Ukraine;
- goods indicated in p.p. 2 - 7, 9, 10, 12, 13, 15, 18 – 20 of part I of Art. 282, part I and IV of Art. 287, p.p. 11 of p.41 of sec. XXI “Final and Transitional Provisions” of the Customs Code of Ukraine.
The State Fiscal Service of Ukraine in its letter “Concerning the entry into force of the Law of Ukraine dated 28 December 2014 № 71-VIII “On Amendments to the Tax Code of Ukraine and laws of Ukraine on the tax reform” of 29.01.15, № 2687/7/99-99-23-01-17 reminded that temporarily, till 01.07.15, the controllers were allowed to charge a tax debt at the cost of cash, that belongs to such payer and/or funds from the accounts in banks of such taxpayer without going to the court.
This is possible, if the tax debt arose as a result of non-payment of a monetary obligation, self-defined by the taxpayer in a tax return or adjusted calculation, the amount of debt didn’t exceed UAH 5 million and there were no any obligations of the State on the return to such payer of paid by him/her by mistake and/or overpaid cash obligations.
The basis for the funds charging in repayment of tax debt of the payer is the decision of the controlling authority chief. The model form of such decision is approved by the Order of Ukraine of the SFS of Ukraine of 21.01.15, № 23.
In addition, the National Bank of Ukraine by its letter of 27.01.2015, № 25-110/4833 informed the territorial division of the National Bank of Ukraine, the Operational Department, the banks of Ukraine, the Independent Association of banks of Ukraine, the Ukrainian banks Association, the Association “Ukrainian Credit and Banking Union”, the Audit Department about the obligatory and immediate implementation of collection letters (orders), initiated by the State Fiscal Service, and the special aspects of the preparation of such documents for collection.
The date of issue and number of the decision of the head of the State Fiscal Service should be indicated in “details of payment” of the requisite of such collection letter (order). Namely, the decision, on the basis of which the collection letter (order) is issued, is not submitted to the bank.
The State Fiscal Service of Ukraine on its website explained that the reflection of the excise tax on the retail sale of excisable goods in the income and expenditure ledger was not provided by the Law. It is validated by the fact that the procedure for keeping of the income and expenditure ledger does not provide for the indication of the information of amounts of the excise tax on the retail sale of excisable goods.
The Ministry of Social Policy of Ukraine in its letter “On the indexation of wages when paying the additional payments for night work” of 09.12.14, № 285/10/136-14 indicated that the additional payment for night work influenced upon the base month of indexation provided that the position salary was to be increased.
If the employee is paid extra money for the night shifts due to the increased number of night work hours, but the salary is not increased, the base month is not to be changed in this case.
In case of the increasing of the position salary, to compare the fixed amount of the indexation sum and the amount of the salary increase, so the amount of the salary increase as the additional payment for work at night should be taken into the calculation, but it is finally calculated proceeding from conditions of the month, when such salary has been increased.
For example, if salary was increased in October, then comparing of the amount of salary increase with the amount of indexation should be carried out between salary rate of October to its increasing and October salary after its increasing.
The National Bank of Ukraine by the NBU Board Resolution “On peculiarities of the implementation of certain foreign currency transactions” of 23.02.15, № 124 (valid from 24.02.15) adopted a number of administrative measures aimed at strengthening control over foreign exchange transactions of importers under FEA-contracts, including with the use of advance payments (prepayment). Namely:
1. The authorized banks are forbidden to buy foreign currency on behalf of the client on account of hryvnia credit funds. This limitation does not apply, if the currency is acquired by the individuals for the discharge of their obligations on the consumer credits in foreign currency.
2. The advance payments under FEA-contract of the client at the cost of more than USD 50 thousand can be implemented by the authorized bank only with the permission of the NBU and not before the third transaction day from the date of issuance of the information on such payment by the bank. The payments of the lower size than specified amount can be effected without NBU additional checking. In addition, during one transaction day within one nonresident, the resident can make not more than one payment through the authorized bank. The restriction of USD 50 thousand does not apply to the calculations implemented in the form of letters of credit confirmed by the bank that has a rating not lower than the investment class.
3. The making payments both under the import contracts of the clients and under their own transactions with a total value exceeding USD 500 thousand, the banks are allowed to carry out them only using the settlement of account by the letter of credit, confirmed by the bank, which rating is not lower than the investment class.
