The Cabinet of Ministers of Ukraine by its Resolution “On amendments to the Procedure for maintenance and repair of cash registers” of 20.01.2016, № 21 made amendments to the procedure for maintenance and repair of cash registers, approved by the CMU Resolution dated 12.05.2004, № 601.
In particular, the amendments provide for that the period of the warranty (post-warranty) repair cannot exceed 7 working days (previously 72 hours). In case of failure of providing of cash registers repair, the maintenance service is required to put into operation the cash register duly registered to a business entity not later than 7 working days from the date of exception of a reserve cash register for repair. The maintenance service has responsibility provided for by Maintenance Service Agreements of cash registers concluded with the users.
According to the amendments of legislative requirements for the use of the cash register, the manufacturer (supplier) is required to update the cash register if technically feasible.
The cash registers users are additionally obliged to inform about cash register malfunction as well as control means damage not only the maintenance service but also the territorial authority of SFS, where it is registered by the taxpayer in terms and manner determined by para.16 of Art.3 of the Law of Ukraine “On the application of cash registers in trade, public catering and services” of 06.07.1995, № 265/95-ВР.
The State Fiscal Service of Ukraine in its letter “On accrual of the Unified Contribution for transitional vacation pay and sick pay” of 22.01.2016, № 2074/7/99-99-17-03-01-17 noted that the USC on transitional sick pay for the period 2015 accrued by the payer in January 2016 should be calculated based on the USC in force on the day of accrual (calculation, definition) wages (income), on which the USC is accrued at the rate of 22%.
Transitional sick pay accrued in 2015 for the period, which is accounted for by January 2016, is not the subject to recalculation.
The State Fiscal Service of Ukraine by its letter “On the possibility of being on the simplified taxation system” of 22.12.2015, № 27445/6/99-99-19-02-02-15reported: restrictions on the use of the simplified taxation system, provided for by paragraphs 291.5.4 of TCU, related to financial institutions. This provision does not apply to legal entities - business entities that are not financial institutions in their legal status but provide services for leasing of intellectual property.
Therefore, legal entities, which are not financial institutions that engaged in leasing of intellectual property and similar products, except works protected by copyright, have the right to be the unified tax payers, if they carry out other conditions of the simplified taxation system.
The State Fiscal Service of Ukraine in its letter “On reflection in tax accounting of depreciation of fixed assets and material assets that were destroyed in the territory of the antiterrorist operation” of 06.01.2016, № 157/6/99-99-19-02-02-15 explains how to reflect in tax accounting the depreciation of fixed assets and material assets that were destroyed in the territory of the ATO.
1. When determining taxable income in the tax declaration for 2015 the income tax payer adjusts his/her financial result before taxation according to the paragraphs 134.1 пп. 134.1 of TCU on depreciated book value of item of fixed assets when its depreciation.
The depreciation of destroyed material assets (final products and assets of low unit cost) should be conducted in accordance with the accounting regulations.
2. The business entity has the right to use the provisions and para. 189.9 п. 189.9 ПКУ of TCU after establishing the fact of the liquidation of fixed production assets or fixed non-production assets.
However, if the liquidation of fixed production assets or fixed non-production assets took place in connection with the theft, erasure or the destruction as a result of force majeure, which is confirmed under the legislation, such liquidation for the business entity is not considered as supply of fixed production assets or fixed non-production assets at usual prices according to sec.2 of para. 189.9 of TCU.
3. When the depreciation of inventories and final products (for goods, intangible assets purchased prior to July 1, 2015 - in the case when such purchase the tax amounts were included in the tax credit) due to the fact that they cannot be used within the economic activities of VAT payer, the taxpayer, not later than the last day of the reporting (tax) period when their depreciation implemented, should accrue the tax liabilities of VAT at the basic rate, make consolidated tax invoice and register it in URTI in the terms established by law for such registration.
The tax base during the depreciation of such material assets should be determined based on the value of their purchase.
4. To determine the taxable income of a taxpayer, the expenses for repair works of leased premises (lease agreement terminated) that were destroyed should be reflected according to the accounting regulations.
5. After establishing the fact of the liquidation of fixed assets, material assets and if there is a certificate of Chamber of Commerce and Industry of Ukraine confirming the circumstances of insuperable force (force majeure) that occurred on the territory of the antiterrorist operation, the business entity has the right to reflect such liquidation in the financial and / or tax reporting.
The State Fiscal Service of Ukraine in its letter “On amendments to the Tax Code of Ukraine and indexing of regulatory monetary value of lands” of 19.01.2016, № 1656/7/99-99-17-04-02-16 reported: the value of coefficient of indexing of regulatory monetary value of agricultural lands (arable lands, perennial plantings, hayfields, pastures and fallows) for 2015 should be 1.2, and for settlement lands and other non-agricultural land - 1.433. Additionally, the letter noted that tax declarations of amounts of land tax and lease payments for lands of state and municipal property in 2016 should be submitted within the period not later than 20 February 2016, taking into account the changed indexation coefficients specified on 1 January 2016 of monetary value of lands.
The State Fiscal Service of Ukraine by its letter “On peculiarities of payment by VAT payers - agricultural companies in 2016” of 27.01.2016, № 2533/7/99-99-19-03-01-17 explained peculiarities of payment by VAT payers agricultural companies in 2016.
Thus, in order to determine the VAT amounts to be paid to the state budget and be transferred to the special/current accounts of taxpayers, the entities of special taxation treatment and payers-agricultural companies that meet the requirements of para. 209.18 of TCU, the amounts of tax liabilities and tax credit of the reporting (tax) period should be determined under each transaction type. If the goods/services, fixed assets produced and/or acquired, partly used by the agricultural company for the production of cereal crops and industrial crops and/or partially for animal production, and/or partly for other agricultural products/services, the amount of paid (accrued) tax credit should be distributed based on the proportion of the cost of such cereal and industrial crops, animal products and other agricultural products/services in the total value of all agricultural goods/services supplied for 12 consecutive previous reporting (tax) periods (sub-para. “a” of para.209.15.1 of TCU).
The calculation of the proportion should be carried out in Annex 9 to VAT declaration, where the results of activities to be shown within the special tax regime (0121-0123)/activities within the paragraph 209.18 of TCU (0130).
In order to implement determined by TCU mechanism of partial payment of VAT to the budget and on the special/current accounts of taxpayers and also keeping of a separate tax account under the SFS transaction types was drafted the order on approval of tax accounting form for VAT, which, except a new form of tax declaration of VAT, provides for amendments to Annex 9 of declaration and approval of a new application for tax accounting under certain transactions types.
The Supreme Court of Ukraine in its Resolution “On recognition of the illegal Order on conducting of documentary remote unscheduled inspection and invalidation actions” of 27.01.2015 in case № 21-425а14 noted that in case of the appointment of documentary remote unscheduled inspection the taxpayer should be informed of the order of beginning date and place before its start in a way established by law. Failure to comply with the requirements of paragraphs 78.1.1 of TCU пп. 78.1.1 ПКУ leads to the recognition of the inspection as illegal and lack of its legal consequences.
It should be recalled that the inspection can be conducted when the facts indicating the violations of tax, currency and other legislation by the taxpayer are revealed based on the results of audits of other taxpayers or receiving of tax information. The control over compliance with the legislation is entrusted to regulatory authorities if the taxpayer does not provide within 10 working days explanations and their documentary confirmation required for a written request from the regulatory authority, where the violations of tax, currency and other legislations by the taxpayer are indicated. In other words amendments were aimed at guaranteeing the rights of taxpayers, narrowing the grounds for the inspection, eliminating the possibility of abuse of verification right.
