The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to Model guidelines on documentation management in the central executive authorities, Council of Ministers of the Autonomous Republic of Crimea, local executive authorities” of 22.07.2016, № 468 amended the specified Model guidelines on documentation management. As it is explained at the Governmental portal, the document improves work with documents in electronic form, and it comes into force on 15 August 2016.
It is established that the list of documents, which passing in the institution to be reformed into electronic form, except for documents containing information with limited access, appeals of citizens, information requests, and electronic documents that cannot be used as the originals in cases established by the law, to be approved by the order ( decree) of the head.
It is not allowed the simultaneous passing of one and the same document in electronic and paper forms.
When creating (passing) in the institution of documents in electronic form, blanks can be prepared with the help of computer technology in black and white or colour, and if necessary printed.
The numbered blanks in paper form are the subjects to the mandatory accounting.
Institutions, which are not users of the system of electronic interaction of executive authorities, should register documents regardless of method of their delivery, transfer or creation.
Institutions, which are the users of the system of electronic interaction of executive authorities, should register documents of temporary storage exclusively in electronic form in accordance with the guidelines of institutions.
The Cabinet of Ministers of Ukraine (hereinafter − CMU) by its Resolution “On Approval of the Lists of productions, works, professions, positions and indicators, employment wherein grants the right to retirement pension on a preferential basis” of 24.06.2016, № 461 approved the updated:
- List № 1 of productions, works, professions, positions and indicators in underground works, at works with especially harmful and especially difficult labour conditions, full-time working day employment wherein grants the right to retirement pension on a preferential basis;
- List № 2 of productions, works, professions, positions and indicators at works with harmful and difficult labour conditions, full-time working day employment wherein grants the right to retirement pension on a preferential basis.
These lists are received to replace the lists of productions, works, professions, positions and indicators employment wherein grants the right to retirement pension on a preferential basis approved by the Cabinet of Ministers of 16.01.2003, № 36, which expire.
The Ministry of Finance of Ukraine by its Order “On Approval of the form of Report on the use of income (profit) of non-profit organization” of 17.06.2016, № 553 approved specified Report form. The document is being prepared for publication, on 02.08.2016 (it comes into force on the same date).
The order of the Ministry of Revenue and Duties of Ukraine “On Approval of the form and the Procedure of preparation of tax report on the use of funds of non-profit institutions and organizations” of 27.01.2014, № 85 simultaneously was declared invalid.
Therefore, from 02.08.2016 there will not be any more the Procedure of preparation of tax report on the use of funds of non-profit institutions and organizations, but will be only the Report.
New Report on the use of income (profit) of non-profit organization does not differ from the previous one.
The National Bank of Ukraine issued its resolution “On amendments to some legal acts of the National Bank of Ukraine” of 28.07.2016, № 361 (entered into force on 29.07.2016). It provides for:
- extension of the deadline for the settlements of transactions on the export and import of goods from 90 to 120 days;
- facilitation of conditions for the implementation of payments on import contracts of clients, including advance payments. Until now, banks were required to use only letter of credit payment method, if the amount exceeded US $ 500 thousands. Now, such a requirement would apply only to payments amounting to more than US $ 1 million;
- provision under certain conditions to the banks of the possibility of buying foreign exchange at repayment of obligations of domestic government loan with the indexed value.
The Ministry of Social Policy of Ukraine in its letter “On business trips” of 14.05.2015, № 31-08030-16-10/15972 notes that considering the fact that the order of business trip of an employee is the basis for reimbursement of expenses to him/her for such a business trip, in case of adoption by the head of the decision to revoke the employee from a business trip, it should be issued an appropriate order.
At the same time, the current legislation does not regulate the issues of determining the cases in which it is possible to review the employee from business trips. It is considered that such a decision should be taken by head of the company in a particular case, taking into account operational needs (particularly in the case of early implementation of employee assignments at the place of a business trip, inexpediency of further implementation of the order, for performance of which the employee sent on a business trip, etc.).
The Ministry of Social Policy of Ukraine in its letter “On the use of professions and receiving permission to use foreign labor” of 05.06.2015, № 297/13/116-15 clarified, in particular, the application of classification of occupations.
1. Expansion and clarification of job titles, professions or professional titles of works with the help of Notes 1 and 2 of Annex B to the Classifier of professions DK 003:2010 is the prerogative of the employer, for example, for the internal use of terms and words that specify the work place, performed works, the sphere of activities, etc.
2. The use of Notes 1 and 2 of Annex 2 to the Classifier of professions DK 003:2010 is not limited with any preferential lists, work complexity, etc. The only requirement to expansion or clarifying of the job title or profession is compliance with the norms and regulations of the Classifier of professions DK 003:2010.
3. Thus, if necessary, it is appropriate to expand the job (profession) title in order to clarify the employee’s labor functions, expanding of his/her sphere of activity and powers. There is no direct connection of expansion of the jobs (professions) titles with the extension of wages, in other words all depends on the purpose and specific situation in the company.
The National Agency for prevention of corruption in its decision “On the functioning of the unified state register of declarations of persons authorized to perform state functions or local government” of 10.06.2016, № 3 approved:
- the procedure for formation, maintenance and publication (provision) of information of the Unified State Register of declarations of persons authorized to perform state functions or local government;
- a declaration form of persons authorized to perform state functions or local government;
- a notification form of significant changes in the property status of the subject to the declaration.
The subject to the declaring should be registered in the Register with the use of private key and the enhanced certificate of opened EDS or with the use of electronic systems of remote identification, which use the Bank’s customer database., The subject to declaration, when the registration in the Register, should indicate his/her e-mail address, which will be used for sending him/her messages.
Subjects to declaring should submit the declarations with the following requirements:
1) annual declaration of the subject to declaring is to be submitted in the period from 00:00 a.m. of January 1 to 00:00 a.m. of 1 April following the reporting year. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), which was previously, when the declaration is submitted, and contains the information as of 31 December of reporting year;
2) the declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, should be submitted not later than the date of such termination. If the termination of the specified functions was initiated by the employer, the declaration should be submitted not later than 20 working days from the date when the subject to declaring knew or should have known of the termination.
The declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, covers the period, which was not covered by the declarations previously submitted by such a subject to declaring, and contains the information as of the last day of such a period. The last day of such period is the day preceding the date of submission of the declaration. As previously submitted declarations are to be considered declarations submitted in the Register in accordance with a new Law of Ukraine “On Prevention of Corruption” as well as declarations submitted in accordance with the Law of Ukraine “On Principles of Prevention and Combating Corruption”;
3) the declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, should be submitted before 00:00 a.m. of April 1 of a year following the reporting period in which this activity was terminated. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), which was previously, when the declaration is submitted, and contains the information as of 31 December of reporting year;
4) the declaration of the subject to the declaring, who is a person applying for employment, should be submitted before his appointment or election to the position. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), preceding the year when the person submitted an application for positions (participation in the competition), unless otherwise provided by the law, and contains the information as of 31 December of the reporting year.
The Supreme Court of Ukraine in its decision of 13.07.2016, № 21-2177а16 notes that the customs authority may request only those documents that provide the opportunity to verify the accuracy or inaccuracy of the declared customs value, but not all documents under Art.53 of the Customs Code of Ukraine.
Failure to submit a complete list of required documents can be the basis for determining the customs value not under the first method, only if the submitted documents are insufficient or such that in the their totality do not disprove doubts about the reliability of the provided information.
The Supreme Court of Ukraine in its decision of 02.06.2015 г. № 21-498а15 expresses the position that the customs authorities have the right to control the accuracy of calculation of the customs value by the declarant, but these powers are to be exercised in a manner determined by the law. The presence of a reasonable doubt of the customs authority in the correctness of determining the customs value is required, because the law associates with this circumstance the possibility of reclamation of additional documents from the customs declarant, directed at determining the real customs value of goods.
