The Cabinet of Ministers of Ukraine approved the new rules for valuation of property for taxation purposes as well as for accrual and payment of other obligatory payments by the Resolution “On valuation of property for taxation purposes as well as for accrual and payment of other obligatory payments, which are executed in accordance with the Law” of 21.08.14, № 358. The value of property is considered to be its market value, calculated due to the national standards and other regulatory legal acts of valuation of property and property regulations according to the document. The estimating entities should conduct such valuation:
1) in land valuation sphere, which have met the requirements of the Law of Ukraine “On lands valuation” of 11.12.03, № 1378-IV;
2) those who have met the requirements of the Law of Ukraine “On valuation of property, property regulations and qualified valuation activities in Ukraine” of 12.07.01, № 2658-III and with the following membership where at least one assessor works with qualification certificate by one of these specialization within areas 1 “Valuation of subjects in a tangible form” and 2 “Valuation of integral property complexes, shares, securities, property regulations and intangible assets, including rights to the intellectual property items”.
The State Property Fund of Ukraine during 10 business days provides free access to common database of valuation report for entering the information contained in valuation report, at the written request of the valuation expert.
In fact, the State Property Fund was put in to provide unimpeded and free access to the information contained in common database on valuation reports, estimating entities, notary officers, regulatory authorities and other entities (subject to the requirements specified by the Law of Ukraine “On Protection of Personal data” of 01.06.10, № 2297-VI).
The document denounced the Resolution of the Cabinet of Ministers of Ukraine “Some issues on valuation of property for taxation purposes as well as for accrual and payment of other obligatory payments, which are executed in accordance with the Law” of 04.03.13, № 231.
The Cabinet of Ministers of Ukraine determined by the Resolution “On amendments to paragraph 6 of the resolution of the Cabinet of Ministers of Ukraine dated February 2, 2011, № 98” of 20.08.14, № 366 that the tour of duty term should not exceed the time frame of such activities for the military servicemen, persons in the rank and file and commanding officers and for personnel, which were sent for participation in ATO since 14.04.14 within Ukraine as well as for enforcement of the law at the state borders.
Previously, the total military obligation within Ukraine - 30 calendar days for state employees was spread for mentioned persons.
We remind that the absence of an employee at work in ATO area is not considered to be neither work stoppages nor truancy.
The Cabinet of Ministers of Ukraine in its Resolution “On approval of the list of state price regulation defining periods of such regulation in 2014-2015” of 20.08.14, № 361 established the list of agricultural products that get under state price regulation. Thus, the state price regulation in 2014-2015 should be applied to:
- soft wheat, rye, barley, buckwheat, wheat-flour and rye flour – from 01.09.14 to 31.08.15;
- corn - from 01.10.14 to 30.09.15;
- sand sugar (beet) - from 01.09.14 to 31.08.15;
- milk-powder and sweet butter - from 01.09.14 to 31.12.14.
The State Fiscal Service of Ukraine explained that the amount of received maternity grant is not related to the subject of imposition of war tax.
There are no any reasons for withholding of war tax, because the maternity is not related to the payroll budget (pp.3.2 Wage statistics instructions, approved by the Order of the State Statistic Committee of Ukraine of 13.01.04, № 5).
Let us recall, the maternity grant is paid due to the fact of woman being in labor relationships with the company. And the Tax Code of Ukraine does not provide the exemption for these amounts. Therefore, we can conclude that it is the subject to the war tax.
The State Fiscal Service of Ukraine furnished the explanation on the subject of taxation of war tax of revenues under the civil law contracts (hereinafter – CLC).
Government agency experts emphasized, besides the incomes, received by the individuals under the work contracts, the subjects to the war tax are the incomes in the amount of 1.5%, received under CLC, which result is issued by the accounting records and the payment is carried out in terms of them.
The contractor agreements and service provider agreements are included here. Earlier the controllers emphasized that the incomes, received under CLC and related to the payroll budget, are the subject for taxation.
The Ministry of Justice and the State Service of Special Communication of Ukraine by the joint decree “On the approval of the Interim procedure of simplified identification of legal entities by the accredited keys certification centers” of 11.08.14, № 1312/5/377 resolved that the legal entities from Donetsk and Luhansk regions, who lost their basic documents, will be able to receive the public key of electronic digital signature under the simplified procedure. The accredited keys certification centers should conduct a simplified identification for such persons.
The legal entity should be identified according to the Unified State Register information (data from official web-site of the Register is enough). And the individual, appealing to the key certification center, is identified according to the passport or other documents, which exclude the possibility of any doubts as to the identity of the citizen, in particular according to the passport of citizen of Ukraine for leaving abroad, diplomatic or business passport, residence permit of the person who lives in Ukraine, foreigner national passport or the document in lieu it.
The Ministry of Social Policy, the Ministry of Finance and the Ministry of Justice of Ukraine expanded the list of grounds for subsidies refund by the Order “On Amendments to the Procedure of overpaid refunds for granted subsidies” of 18.07.14, № 479/763/1157/5.
The procedure of refunds, overpaid granted subsidies has changed significantly. In particular, the citizen should return the overpaid subsidies not only if he responsible submitted documents with wrong information about himself (hidden or other income, false documents), but also about all the other registered persons in residential room (house).
The overpaid subsidies should be returned, if the false information was given to the legal entities (incomes certificate, the list of registered persons, housing per capita and building services) or to the Individual-entrepreneur (incomes certificate). Earlier the false certificates, issued to the legal entities, were of such basis.
In addition, there is a new reason for overpaid subsidies refund. Such as determined hidden information that the new home owner has become another person who was not registered there on the first of the months when the subsidies were granted.
The received overpaid subsidies in previous budgetary periods should be returned to the State budget. The overpaid funds of the current year are to be returned to the social welfare bodies’ account.
The National Bank of Ukraine resolved that the separate bank account should be for the wages and welfare payments by the Resolution “On Amendments to the Regulation on the procedure for opening, using and closing of accounts in native and foreign currencies” of 18.08.14, № 499.
The bank should open the current account, if it hasn’t been opened yet for these purposes, for wages payment, study grand payment, pensions, welfare benefits and other statutory welfare payments.
The client is obliged to note, in line “Additional information” of the application for opening that this account will be exclusively for transferring to the account of mentioned payments. For active current account this information should be determined in the Supplementary Agreement to the bank account.
The mentioned changes are oriented to distinguish the listed payments. According to pp.164.2.8 of the Tax Code of Ukraine, the interests on the current banks accounts of individuals are to be separately taxed. However, these very funds on these accounts are not the subject of this provision effect. The funds received as the wages, study grant, pension, welfare benefits and other statutory welfare payments.
The Pension Fund of Ukraine in its Resolution “On Amendments to the Procedure for the submission and processing of documents for award (reassessment) of pension according to the Law of Ukraine “On Mandatory State Pension Insurance” of 07.07.14, № 13-1 posted in a new edition the Procedure for the submission and processing of documents for award (reassessment) of pension according to the Law of Ukraine “On Mandatory State Pension Insurance” approved by the PFU of 25.11.05, № 22-1.
In general, the list of the documents is leaved without essential adjustment. The expanded list of people who may apply for a pension of a minor is among the obvious innovations. Thenceforth, parents or guardians (trustees) as well as adoptive parents, parents-educators, foster-parents and foster carer may submit this application.
In addition, these changes provide that Ukrainian citizen who lives in the Crimea and doesn’t receive pension of the Russian Federation should apply for a pension to the authorities determined by the resolution of PFU management of 07.07.14, № 13-4. The application can be submitted through the representative, acting under the power of attorney (this power of attorney should be notarized), legal representative or send by mail to these pension authorities. The document of authorized body of the Russian Federation of the fact that the person didn’t receive the pension at place of residence in the Crimea should be added to the application.
The application of pension payment and updated form of certificate for pension assessment are posted in the new edition.
