The President of Ukraine on its official website said that visa-free trips to the EU for ordinary Ukrainian became even closer, as COREPER (Committee of Permanent Representatives of the European Union) spoke in favour of granting visa-free regime for Ukraine.
Thus, there are several small steps to the desired visa-free trips to the European Union:
- adoption of a similar decision by the EU Council at the ministerial level;
- publication of the decision on granting to Ukraine visa-free regime and its entry into force on 21st day after publication.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of the Procedure of granting the status of a child who suffered from military actions and armed conflicts” of 05.04.17 No. 268 determined procedure for granting the status of a child who suffered from military actions and armed conflicts. This status can be got by a kid who due to military operations and armed conflicts:
1) was injured, contused, wounded;
2) suffered from physical, sexual and psychological violence;
3) was kidnapped or illegal taken out of Ukraine;
4) was involved in the actions of paramilitary or armed groups;
5) illegally kept, including captive.
In order to obtain the status, the child’s legal representative (in the case when the child moves without the accompaniment of parents or persons, who act for them, his/her family, stepfather, stepmother, representatives of the guardianship and custody) should submit specified package of documents to Service on Children Affairs.
The Cabinet of Ministers of Ukraine by its Resolution “Some issues of implementation of Article 259 of the Labor Code of Ukraine and Article 34 of the Law of Ukraine “On local government in Ukraine” of 26.04.17 No. 295 approved the document regulating verification of compliance with labor laws.
The main priorities of labor inspectors are preventive work and counselling of employers. It is also introduced the possibility of optional for employer the so-called audit of labor laws, and enforcement measures should be applied only if the employer refuses to eliminate violations of labor legislation.
The State Fiscal Service of Ukraine in its letter “On classification of acquisition costs of fuels and lubricants, which are used for refuel of own cars of workers while performing their work duties, to the cost of sales” of 07.04.17 No. 7308/6/99-99-15-02-02-15 states that sec.III of the Tax Code of Ukraine (hereinafter − TCU) does not provide for the adjustment of financial result before tax on the difference of the purchase of fuel and lubricants, are used for refuel of own cars of workers while performing their work duties.
The State Fiscal Service of Ukraine by its Order “On approval of the State Register of settlement transaction registers” of 20.04.17 No. 275 approved a new State register of settlement transaction registers (hereinafter − the State Register of cash registers). Therefore, we recommend checking your model of cash registers in the updated version of the State Register.
The representatives of fiscal agency traditionally divided the fiscal cash registers into two groups in the updated list: cash registers, permitted to primary registration (79 models), and cash registers, the initial registration of which is prohibited (33 models). Also, it is noted in it the models of cash registers, which operation is not allowed due to their removal from the State Register of cash registers in 2016-2017.
The State Fiscal Service of Ukraine in its letter “On the calculation of annual income for determining of tax (reporting) period of the income tax” of 05.04.17 No. 7102/6/99-99-15-02-02-15 explained for which period it is necessary to prepare declaration of income tax for payers who from the beginning or middle of the year moved from simplified taxation system to the general taxation system.
For such legal entities the tax period starts on the date of transition to the general system and ends December 31 of such year. That is, if the company in the second quarter moved to the general system, so it is necessary to accrue the income tax from the first day of the quarter and the last day of the year.
However, taxpayer submits financial statements for the first quarter and the reporting year together with the declaration.
At the same time if the amount of income of the payer for such period does not exceed UAH 20 million, the subject of taxation can be determined without adjusting the financial result for all the differences.
The Ministry of Finance of Ukraine by its order “On approval of amendments to the Ministry of Finance of Ukraine on June 19, 2015 No.578” of 17.03.17 No. 369 approved the amendments to the form of declarations of payers of the unified tax. These amendments are point in nature and aimed at harmonization of appropriate forms with current legislation.
It is set out in the new version the lines that include tax rates (due to changes in the latter), thus, in particular, in the form of declarations of unified tax payers − individuals as well as the tax payers - legal entities.
The Ministry of Finance of Ukraine in its letter “On business trips of civil servants” of 17.02.17 No. 31-08030-16-10/4511 reviewed the situation where employees of budget establishments or a civil servant on a business trip paid alone the cost of hotel accommodation through the bank and having paid banking commission. The competent authorities answered to the question whether it is necessary to compensate to the employee commission expenditure paid by him/her: reimbursement of expenses for the services of banks in connection with payment of hotel accommodation (motels), other premises to be not provided.
The Ministry of Social Policy of Ukraine in its letter “On minimum wages and labor remuneration for recording of total hours worked” of 21.02.17 No. 242/0/102-17/282 explained that in case of application of recording of total hours worked, the daily schedule and shift schedules should be built so that the working hours for reporting period corresponded to the legally established norm working hours accounted for by this period. The wages are to be accrued to the employees at the end of each month, it should be guided by the following:
- if all the working hours worked, the employee should be accrued and conduct the necessary additional payment to the minimum wage;
- additional payment for night work should be calculated over the size of the minimum wage;
- payment for overtime hours at a double rate should be held at the end of the accounting period, again over the size of the minimum wage.
It should be noted that under the summarized period, the accounting period can be not only a month, but decade (10 calendar days of the month), quarter, six months, a year, etc. (para. 6 of Guidelines on the application of the summarized accounting of working hours, approved by the Ministry of Labor and Social Policy of 19.04.06 No. 138). The Ministry of Social Policy does not explain how to determine the size of the additional payment to the level of minimum wages in this case.
At the same time it should be recalled that it is claimed the following in some explanations of the Ministry of Social Policy on the issues of remuneration for the implementation of the Law of Ukraine dated 06.12.16 No. 1774-VIII “On Amendments to Certain Legislative Acts of Ukraine” of 12.01.17: “If the work when the recording of total hours worked is to be performed within the established employee working hours, which is less than the normal working hours, according to schedule, he/she is accrued monthly fee of not less than the minimum wage”.
