The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure for compensation of funds of the state or local budgets spent for the services of specialists training” of 14.12.16, № 1057 changed the algorithm for calculating of compensation for the second university degree. In particular, it is about a situation when a person, who has not completed the training under the public (regional) order, later decided to obtain the second university degree. In such cases, it is appropriate to compensate the cost of services. Government officials made amendments to the document regulating the procedure, including they introduced another calculating formula for compensation.
The State Fiscal Service of Ukraine in sub-category 138.03 of “ZIR” system reported that continuing violations should be terminated, if the fact of the violations detected by the competent authority during inspections (e.g., lack of income and expenses accounting, for which it was established the mandatory form of accounting (accounting of results of business activity in accordance with requirements of current legislation), accounting of subjects to taxation, its keeping in violation of national regulations (standards) of accounting and other offenses related to the accrual of taxes, which can be established only during the documentary check on the basis of primary documents).
Penalties for the administrative violations should be imposed not later than two months from the date of detection (from the date of preparation and signing of the verification act).
The administrative violations of one-time include the following offenses: late submission of declarations, payments, audit reports, payment instructions for making payments to the budget and state target funds, submission of the unified social contribution (hereinafter − the Unified Contribution) etc.
In particular, the day of commission of the offense is the day following the last day of the deadline:
- submission of the income declaration;
- submission of the unified contribution report;
- submission of payment documents on payment of taxes and fees to the bank institutions;
- payment of the unified contribution etc.
The State Fiscal Service of Ukraine (hereinafter – SFSU) in its letter “On the organization of inspections in 2017” of 17.01.2017, № 1005/7/99-99-14-03-03-17 gave a brief overview of the changes relating to inspection of this year.
It should be reminded that SFSU did not extend the moratorium on inspections in 2017. So, there are changes emphasized by the representatives of fiscal department:
1. The decisions on the conducting of the documentary planned, actual and unscheduled inspections can be made not only by the head of SFSU but his deputy or authorized person as well.
2. It was increased the period from 15 to 90 days during which, while receiving a complaint from the buyer, the controlling authority should carry out the documentary inspection of the seller taking into account the requirements established by sub-para.78.1.9 of the Tax Code of Ukraine (hereinafter − TCU), to determine the reliability and completeness of accrual of tax liabilities by him/her under this transaction (para. 201.10 of TCU).
3. In case of non-admission of officials to the on-site documentary inspection, it should be immediately made an act in duplicate certifying the fact of refusal, with an indication of refusal reasons. One copy should be handed over to the taxpayer and/or his/her authorized person against the signature immediately after its preparation. Official of the taxpayer (his/her representative or the person who actually carries out settlement operations) has the right to provide his/her written explanations to the act compound by the controlling authority. In case of refusal to sign such an act, the officials of the controlling authority should make an act confirming the fact of refusal to obtain the act and/or providing written explanations to it (para. 81.2 of TCU).
4. It was clarified the procedure for calculating the terms for providing an objection on the act (certificate) on the audit results and copies of documents to it − from the next day following the day of receipt of the act (certificate), it was increased the term of their consideration from five days to seven working days, and the period to inform the controlling authority of the place and time of consideration of objections − from two to four working days before their consideration (para. 86.7 of TCU).
The State Fiscal Service of Ukraine in sub-categories 103.26 of “ZIR” system reported that, despite the fact that the minimum wage is the state social guarantees mandatory on all territory of Ukraine for enterprises of all forms of ownership and management, the controlling authorities have the right to control their accrual, deduction of the personal income tax (hereinafter − PIT) from its size.
Representatives of the fiscal department also reminded: according to p. 80.1 TCU, in the presence and/or receiving, in accordance with legislation, the information on the use of hired people without proper registration of employment and payment of incomes by the employers in the form of wages without payment of taxes to the budget, the controlling authority should carry out actual inspection without prior notice of taxpayer(s).
The State Fiscal Service of Ukraine in its letter “On the application of the temporary regime of VAT exemption” of 20.01.2017, № 1298/7/99-99-15-03-02-17 reported: regime of exemption from VAT, determined by para.23 of sub-sec.2 of sec. XX of TCU, should extend to transactions of supplies of the taxpayers, including transactions of import of waste and scrap of ferrous and nonferrous metals, which to be carried out from January 1, 2017 to December 31, 2018 (inclusive).
Until the effective date of the legal act of the Cabinet of Ministers of Ukraine that determines the list of wastes and scrap of ferrous and nonferrous metals, which supply transactions, including import transactions, temporarily from 01.01.2017 to be exempt from VAT, it should be used the approved list of the Cabinet of Ministers of Ukraine of 12.01.2011, № 15.
The State Fiscal Service of Ukraine by its letter “On the possibility of keeping by the taxpayers of documents exclusively in electronic form on accounting of incomes, expenditures and other indicators related to the definition of taxable items” of 04.01.17, № 30/6/99-99-15-02-02-15 explained: taxpayers, who carry out maintenance of the documents on accounting of incomes, expenditures and other indicators related to the definition of subjects to taxation (tax liability), primary documents, accounting registers, financial statements and other documents related to the calculation and payment of taxes and fees electronically, to be required to provide copies of documents that are subject to inspection to the officials of the controlling authority at their request during inspection.
This is substantiated by the fact that the electronic document prepared in accordance with the applicable law and which contains all the relevant information, has the same legal validity as a document in paper form.
However, in case of the preparation and storage of original documents, accounting registers using electronic means of information processing, the company is obliged at its own expense to make copies in hard copy at the request of other participants of economic transactions, as well as law enforcement authorities and relevant authorities within their powers, prescribed by the laws.
Copy of document in a hard copy for the electronic document is a visual representation of an electronic document on paper that is certified in the manner prescribed by the law.
The Ministry of Finance of Ukraine by its Order “On amendments to the Procedure for registration and budget liabilities of managers of budgetary funds and recipients of budget funds in the State Treasury Service of Ukraine” of 20.12.2016, № 1114 published in a new wording of para. 2.2 of the Procedure for registration of budget liabilities of managers of budgetary funds and recipients of budget funds in the State Treasury Service of Ukraine, approved by the Ministry of Finance of 02.03.2012, № 309.
It provides for that if the taking of budget liability under which it is used the procedure of procurement of goods, works and services, the manager of budgetary funds should submit documents to the Treasury authority taking into account legislation on public procurement within seven working days from the date of publication of the report on the procurement procedure if available in the accounting of the Treasury of the cost estimates (plan of budget funds) or within seven days from the date of registration by the Treasury of the estimate (plan of the use of budget funds).
The Ministry of Finance of Ukraine on the unified Web Portal of the government authority of Ukraine posted the notice of acceptance of the new procedure for keeping the Register of VAT refund, developed by the Ministry of Finance in order to facilitate doing business in Ukraine and reduce corruption. The approved project makes the mechanism of compensation of value added tax (hereinafter − VAT) transparent and timely and establishes equal conditions for all taxpayers.
In order to ensure transparency VAT refunds from January 10, 2017 it was formed the Unified public Register of applications. In addition, the Ministry of Finance developed and agreed with the State Treasury and SFSU the Procedure for maintaining Register.
New Procedure for maintaining of the Register of VAT refund provides for:
- formation and maintenance of Register of applications for return of sums of budget refund should be carried out on the basis of databases of SFSU and the State Treasury;
- determination of clear data belonging to this Register;
- automatic record of applications into Register, which carried out during the operational day in chronological order of receipt of such applications;
- the State Treasury conducts the budget VAT refund on the basis of the Register data;
- publishing of the Register on the official website of the Ministry of Finance.
New Procedure for maintaining of the Register of VAT refunds helps to reduce corruption when the VAT refund. Also, there will be established equal conditions for all taxpayers, which, in turn, improve the business environment in the country. In addition, the new mechanism will allow making VAT refunds timely and transparent manner.
The State Service of Ukraine on Labour Issues in its letter “On the provision of information” of 04.01.2017, № 54/4.1/4.1-ДП-17 pays attention to penalties provided by sec.2 of Art.265 of the Labour Code of Ukraine (hereinafter − the Labour Code).
In particular, according to para.3 of sec.2 of Art.265 of the Labour Code, violation of the terms of payment of wages to employees and other payments provided for by the labour legislation, more than one month, and their incomplete payment entail imposition of a fine of three times the minimum wage established by law at the time of detection of violations.
In case of violation of established terms of payment of wages to employees and other payments provided for by labour legislation regardless of the number of workers, which related to the violation, the duration of the violation and the number of violations, it should be applied penalty of three times the minimum wage established by the law at the time of detection of violations.
If it is detected the violation of minimum state guarantees to labour remuneration, then amount of the fine depends on the number of employees in respect of which there is a violation. If the violation applies to two employees, the amount of the fine will be 20 minimum wages (2 × 10).
When an employee refuses to receive the wage (fails to appear for its receipt, on conditions that the payment was carried out in cash all the time, and the employee was informed in the established order and did not address a statement on payment of wages through the banks or postal money order) in the workplace, the employer should deposit it in order established by the legislation. In this case, the employer fulfils his/her obligation to ensure the timely payment of wages.
