Legislative Review

25 February – 1 March, 2013. Changed rate of environmental tax

Cabinet of Ministers of Ukraine by the Resolution № 115 of 13.02.2013 approved the Procedure for notifying registration sectoral (intersectoral) and territorial agreements, collective agreements, which provide that the industry (inter-industry) and territorial (regional and national) agreements are subject to the notification registration of the Ministry of Social Policy, and collective treaties and territorial agreements that level – to registration district's of Kyiv and Sevastopol state administrations, the executive committees of village, town and city councils.

The Cabinet of Ministers of Ukraine by the decree № 64-p of 13.02.2013 approved an action plan for the implementation in 2013 of the National program to promote small business development in Ukraine.

Ministry of Finance of Ukraine by the order № 1341 of 17.12.2012 approved the Order of interaction between departments of the State Tax Service of Ukraine, while the orphan things and property, which becomes the property of the state, which is determined by the mechanism of interaction between the structural units of the STS in the performance, under the law Ukraine, the tasks of identifying, recording, storage, evaluation, ordered abandoned property and property, which becomes the property of the state.

Ministry of Health by the Decree № 143 of 20.02.2013, approved the licensing conditions of the business of importing medicines, which are applicable to: all entities regardless of ownership, that conduct economic activity in importing medicines and well as individuals - entrepreneurs who conduct economic activity in this sector entities that import drugs for their further sale or use in the production of finished medicines.

The Order came into force on 01.03.2013.

Ministry of Social Policy by letter № 959/0/14-13/13 of 29.01.2013 reported the situation to pay public sector employees.

Ministry of Agrarian Policy and Food of Ukraine by the order № 98 of 14.02.2013 approved the Unified forms of the inspection report on the protection of living aquatic resources that provides a list of issues for the implementation of the planned activities of state supervision (control).

The National Commission on Securities and Stock Market has approved changes to the Regulations on the training and certification of personnel on the stock market, which, inter alia, provides that each institution that carries out training on the stock market, should publish on its Web-site the following information: the schedule of training of the specialists, training schedule, training program, incorporating lectors for each topic, a list of acts of legislation necessary for the study of relevant training programs.

National Commission on  carrying out state regulation in financial services markets  by an order № 287 of 24.01.2013 ordered the insurers established in the form of joint stock companies with the annual accounts to submit the report on corporate governance.

National Bank of Ukraine by the letter № 62-014/321 of 22.02.2013 offers banks when opening accounts for clients of the bank to determine codes: the legal form of business entity - in accordance with the National Classification of Ukraine DK 002:2004 'The classification of legal forms economy ', the sectors of the economy - according to the Classification of institutional sectors of the Ukrainian economy.

State Tax Service of Ukraine in its letter №1387/6/15-3115 of 29.01.2013 explained that in the case of transactions of import into the customs territory of Ukraine goods forming tax credit of VAT is made based on the customs declaration (including temporary ) executed according to the law, which confirms the payment of tax (subject to the other requirements for the formation of the tax credit).

State Tax Service of Ukraine in letter № 512/5/15-3115 of 16.01.2013 reminded that, in accordance with p. 209.17.2, par. 209.17 art. 209 of the Code for transactions with growing mycelium and mushrooms covered the special taxation of the business of agriculture, forestry and fisheries.

State Tax Service of Ukraine by letter № 1389/6/15-3115 of 29.01.2013 provided clarification on tax on value added operations return equipment received from non-residents in the operating lease.

State Tax Service of Ukraine by letter № 3688/7/15-2117 of 14.02.2013, reminded that paragraphs 16-21 of section I of the Law of Ukraine of 20.11.2012 № 5503-VI 'On Amendments to the Tax Code of Ukraine on view of certain taxes and duties '(hereinafter - the Law number 5503, the Code) are changed environmental tax rate provided by Articles 243-248 of the Code, as they increased on average by 7.9%.

State Tax Service of Ukraine in its the letter of 14.02.2013 stated that legal persons and SAP that provide personal services, sell goods at point of sale, carry trade currency values and activities in the field of entertainment, are obliged to pay a fee for certain types of business and get a trade patent.

State Tax Service of Ukraine in the letter of 25.2.2013 reported that single tax certificate, which is issued by the payers of the third or fifth groups, economic activities are not specified

State Tax Service of Ukraine (STS) by letter of 22.02.2013 was reminded that the tax declaration must be signed by: the individual taxpayer or his legal representative; the person responsible for the accounting and submission of tax declaration on joint activity agreement or production-sharing agreement; the head of the taxpayer or the authorized person, and the person responsible for the accounting and presentation of tax returns in the body of the STS.

State Tax Service of Ukraine, in the letter № 2787/6/15-3115 of 25.02.2013, said that if the advance payment (deposit) on the operation of delivery of software products by the taxpayer received in 2012, and the signing of the Act for the supply of products and final settlement the transaction took place in 2013, that is subject to VAT of the value of software products, which had been paid to the supplier in 2012. Residue of cost, paid to the supplier in 2013, exempt from VAT.

The State Customs Service by letter  № 11.1/3-16.3/1736-EP of 21.02.2013 recalled that the List of goods subject to state control (including in the form of a preliminary documentary control) when moving them through the customs border of Ukraine, not included, in particular, the attractions, traveling circuses, traveling zoo and traveling theaters (product code according Ukrainian Classification of Foreign Trade Goods 9508 10 00 00). In addition, the Customs Service reported that, in heading No 9508 applies, in particular, live animals as the subject of accessories, provided that they are provided with these attractions and as part of them, despite the fact that they are being provided separately included in other of heading of Ukrainian Classification of Foreign Trade Goods. Customs control and customs clearance of such goods is completed only after the veterinary-sanitary control.

The State Statistics Committee has provided the clarification the № 18/1-12/32 on 30.11.2012 for completing the statistical observation № 7- ПВ (every four years) 'Report on the wages of individual workers by by professions.'

Contact with the experts GC 'De visu' for advice on various aspects of financial activities by phone in Kyiv: 8 (044) 279-40-00, 8 (044) 279-00-00.

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