The Verkhovna Rada of Ukraine adopted the Law of 06.02.2013 № 2207 'On Amendments to the Law of Ukraine 'On Public Procurement '. This normative act is intended to ensure transparency of public procurement.
Law prescribes strengthening of public control through the access grant to information on procurement results of enterprises, including procurement for their own funds.
There are presented changes into the mechanism of procurement information disclosure that carried out not only for public funds but also on own account.
The company is now obliged , under the Act , within three business days after signing the contract to place reports on the results of their procurements made on own account.
These reports will be posted on the web portal of the Authorized body but not all -only with value of the goods/ services - 100 thousand UAH ( in construction - 300 thousand UAH), for the works - one million UAH) .
The Verkhovna Rada of Ukraine adopted the Law 'On Amendments to the Law of Ukraine 'On State Budget of Ukraine for 2014 '.
According to the Law and referring the unfavorable economic situation in Ukraine up to the end of the year the minimum wage and the living wage for able-bodied persons will remain at 1218 UAH. As it is known earlier the minimum wage and the living wage up to the end of the year was planned to raise up to 1301 UAH).
Also unified amount of child birth benefit is set. Now the benefit sum does not depend on order of child birth and comes to 41280 UAH. This amount will be combined with maternity benefit up to the 3 years age. First tranche will come to 10320 UAH, the remaining funds will be paid over the next 36 months in equal shares - 860 UAH .
The Ministry of Revenue and Duties of Ukraine in its letter of 21.03.2014 № 6664/7/99-99-24-01-03-17 informed that according to Art. 233 of the Customs Code of Ukraine only national express carrier is provided a number of simplifications when forwarding international express dispatches (shipping) on the customs territory of Ukraine using of its own or hired vehicles registered by Traffic Police.
For foreign express transportation operators there any simplifications provided. The same applies to Ukrainian and foreign carriers providing to Ukrainian express carrier services on transporting goods through the territory of Ukraine (from checkpoint with border crossings and back). In this situation should be applied customs rules established for goods traffic using guarantee of payment of customs charges imposed by the Customs Code.
The Ministry of Revenue and Duties of Ukraine in its Explanation of 18.03.2014 reminded that income earned by residents outside the customs territory of Ukraine, including dividends, income from disposal of investment assets, including corporate rights, securities , are subject to personal income tax at 15 and 17 % rates.
Payer who receives foreign income should include its amount to the total annual taxable income and submit up to 1 May Tax Declaration on the results of the reporting year and pay tax on income .
Income received in the form of currency values and other assets denominated in foreign currency or international units are converted into UAH at rate of National Bank of Ukraine at the moment of its accrual (receipt).
On the basis of international agreements the amount of annual tax liability might be reduced by the amount of taxes paid abroad.
The Ministry of Revenue and Duties of Ukraine in its letter of 23.01.2014 № 1538/7/99-99-17-02-02-17 informed that since 1 January 2014 the registration of a single tax payer is carried out on the basis of:
- Registration application in paper form, submitted to the revenue and duties authority;
- Electronic copies of scanned registration applications handed over by State registrar authority to the Ministry of Revenue and Duties with information from the registration card for carrying out state registration;
- Electronic registration application (only if digital signature of the person responsible for completing the application is registered).
If there are no grounds for refusal, the supervisory authority within 2 working days of application receipt is required to register a business entity as a single tax payer. If there are such grounds within the same period should be provided written refusal. Business entity has the right to appeal in the prescribed manner.
Getting extracts from the register is not required for single tax payers. Information from the register of single tax payers and data on persons whose registration is canceled should be placed at state registration web portal of legal entities and natural persons - entrepreneurs and at the official site of the Ministry of Revenue and Duties of Ukraine.
To confirm registration of single tax payer the Ministry of Revenue and Duties of Ukraine recommends up to adaptation relevant regulations providing of temporary extracts which should contain the following information:
- the date (period ) of choosing or change-over to a single tax ;
- the rate and group of a single tax payer;
- type of activity for groups 1 and 2 ( КВЕД codes and the name of activity);
- for canceled - the date of removal from the registry.
The Ministry of Economic Development and Trade of Ukraine by its Order № 62 of 01.23.2014 approved the Code of time standards for verification of measuring equipment.
The Code takes into account the time for verification, ground and closing works, workplace servicing, leisure and personal needs of the provider.
Time standards are used in determining the cost of verification of measuring equipment in accordance with Procedure for determination the value of metrological works and services, approved by the Order № 706 of 15.06.2012 of the Ministry of Economic Development.
If the Code does not provide certain time standards, the Company sets them in consideration of mentioned above time standards and/or company time standards for verification of the same measuring equipment or based on time card .
The Code is intended for application during verification of measuring equipment by state enterprises and institutions which are under management of the Ministry of Economic Development and Trade of Ukraine, and enterprises (their associations) irrespective of ownership and activity.
The Ministry of Social Policy of Ukraine in its letter of 18.11.2013 № 232/10/137-13 informed that in case of increase in the minimum wage as well as growth in incomes, the month when increase was fixed should be considered as the datum month in indexation calculation. Income earned in the datum month, should not be indexed. Next month is carried out calculation of consumer price index cumulatively for further indexation. For indexation in the following months the inflation rate is calculated cumulatively.
If income with the amount of increase is less than the amount of income with indexation before its increase, in the datum month the amount of total income is determined in such a way that the amount of income with indexation does not exceed total income before increase.
Secondary job employees could get reference from principal place of business on the amount of income which is subject to indexation and indexed income. On the basis of this document is provided indexation of income from part-time work within amount not exceeding the living wage, taking into account wage received at the principal place of business.
Thus, the total income of the employee received in the principal place of business and in secondary job should not exceed the living wage.
The National Bank of Ukraine by its Decree № 43' On approval of provisions on the registration of payment systems, payment systems participants and operators of payment services infrastructure' introduced registration of services providers of payment infrastructure - clearing agency, processing agency and other persons authorized to provide individual services in the payment system .
According to the Decree, the payment infrastructure services providers operating in Ukraine , should submit to NBU documents for registration before up to 1 January 2015.
