The Cabinet of Ministers of Ukraine has provided the Resolution 'On the issue bonds of domestic state loan for value added tax amounts refunds» dated 21.05.2014, № 139 concerning the issue bonds of domestic state loan for VAT refunds. According to the resolution, the nominal bond value of domestic state loan for VAT refunds is 1,000 UAH, maturity - 5 years, the bond yield rate - at the NBU discount rate.
The volume of bond issues is determined by the Ministry of Finance within the frame of maximum volume which is established by the Cabinet, according to the payers’ inventory registries which is approved by the Ministry of Finance.
According to the document provisions, the bonds of domestic state loan refunds are implemented using payments each 6 months during their maturity to repay principal debt amount of 10% their nominal value and the bond yield.
The bonds are issued in book-entry form as the records in the NBU securities accounts.
Also the Application form of completion of VAT amounts refunds by bonds of domestic state loan is provided by the Resolution.
The Ministry of Revenue and Duties of Ukraine in a letter dated 14.04.2014; № 6597/6/99-99-19-03-02-15 reported that engineering services of a nonresident were not included in the expenses.
If the enterprise received engineering services of the nonresident by foreign economic agreement and the equipment was not imported according to the contract, under the paragraphs 139.1.14 of the Tax Code of Ukraine, the expenses incurred (accrued) due to acquisition of engineering services of the nonresident were not included in the expenses of the enterprise.
Taxmen noted that it was possible to solve this question by making amendments to the Tax Code of Ukraine.
The Ministry of Revenue and Duties of Ukraine in a letter dated 20.05.2014; № 11597/7/99-99-24-02-08-17 promulgated the Methodological recommendations due to processing and issuing certificates for the goods transportation from Ukraine in the form “EUR.1” where considered questions were related to:
- certificate forms;
- samples of signatures and seals of customs officials of the Ministry of Revenue authorized to issue certificates;
- the procedure for issuance of certificates;
- the use of invoice declaration;
- the procedure for verification of certificates, etc.
It was noted in the document that the certificate for goods transportation from Ukraine in the form «EUR.1» was a document confirming the status of preferential origin of goods, which form was given in Annex 3A to the Free Trade Agreement between Ukraine and the countries of the European Free Trade Association.
Additionally, the certificate technical characteristics were examined, the procedure of its filling and issuance, cases where the customs office could refuse to issue a certificate, the procedure for obtainment of a duplicate. In the methodological recommendations the documents were listed confirming the origin of goods from Ukraine.
The Ministry of Justice of Ukraine made amendments in the forms of registration cards by the Order of 12.05.2014; № 749/5.
After the document promulgation the new forms of registration cards should be applied for establishing, reorganization and termination of legal entities, their departments and of individuals-entrepreneurs.
The Ministry of Economic Development of Ukraine made amendments to the Regulation on the procedure and conditions for data use of the Unified State Register of Enterprises and Organizations of Ukraine.
In particular, the norms which provided for the possibility of delivering (receiving) the information from the USREOU in the forms of extracts and certificates were abolished by the Order of 04.23.2014, № 486.
The information from the Register is delivered to the user according to the written request in the form of:
1) analytical tables formed by statistical tabulation and grouping Registry data and depersonalized statistical data;
2) classifiers;
3) basic and extended data from the Register.
To the basic data are included:
- the identification code, organizational-legal form of the legal entity (separate subdivision);
- the identification code and the name of the legal entity (for separate divisions of legal entities);
- territorial belonging and location;
- manager surname and phone number;
- data on the types of economic activity;
- the institutional sector of the economy;
- the date of initial registration;
- the date and venue of the last registration activities.
To the extended data are included:
- the identification code, organizational-legal form of the legal entity (separate subdivision);
- the identification code and the name of the legal entity (for separate divisions of legal entities);
- territorial belonging and location;
- surname, phone number/fax of manager/chairman of the liquidation committee, who manages of readjustment;
- e-mail address;
- data on all types of economic activity which are indicated in the registration documents;
- the institutional sector of the economy;
- state registration authority;
- the date of initial registration;
- the date and venue of the last registration activities.
The Ministry of Ecology and Natural Resources of Ukraine in a letter dated 20.05.2014; № 7/1409-14 reported that the limits and permissions for waste generation and disposal were not required any more.
There were made amendments to the Laws of Ukraine 'On Waste' and 'On the list of permits in economic activity' by Reduction Law of number of permits of 04.09.2014; № 1193-VII. The abolition of the need to obtain permits for waste generation and disposal was provided by indicated amendments, as well as the approving of the Ministry of Natural Resources regarding hazardous waste and permits for waste disposal.
Therefore, economic entities could provide economic activity without approving limits on waste generation and disposal and obtaining permits for waste disposal since 26.04.2014.
At the same time the Ministry of Natural Resources informed about the return of packages documents to obtain approving projects limits on education and disposal of hazardous waste and permits for hazardous waste due to the fact that the need to obtain indicated permit documents had been canceled.
The Ministry of Social Policy of Ukraine in a letter dated 03.12.2013; № 1347/13/84-13 provided the explanation that the terms of severance payments were not violated by unpaid sick pays at the cost of Temporary Disability Fund.
The first five disability days are paid by the employer. Since the sixth day of disability the Insured should pay the appropriate financial security at the cost of the Fund only after the arrival of funds specified in the application-calculation to a separate account.
The sick pay is not provided by the insured-employers at their own expenses with their further Fund refunds (repayment of the expenses) since the sixth day of temporary disability.
According to Art. 47 of the Labor Code, the owner or authorized body by the owner in the day of dismissing should give a duly executed work record card to the employee and pay all amounts in the terms specified in Art.116 of the Labor Code.
As provided by the Article 116 of the Labor Code in the day of dismissing all amounts due to employee from the enterprise, institution or organization should be paid. In particular, the wages should be given, including remuneration for the last working day (including payment for the first five days of temporary disability due to sickness or injury which is not job-related accident), vacation pay for unused vacation days.
There is no any violation of Art.116 of the Labor Code in the case when the insured person receives the amounts of financial security from the Fund since the sixth day of temporary disability.
The Pension Fund of Ukraine in a letter dated 10.02.2014; № 3672/03-20 considered the issues on participation in free will payment of UST of entrepreneurs who were granted an old-age pension.
Thus, according to the explanation, the individuals-entrepreneurs who have been granted an old-age pension in accordance with the law №1058 (with a decrease of pension age according to Art.55 of the Law “On the status and social protection of citizens affected of the Chernobyl disaster”) or Art.13 of the Law “On Pension Provision” acquire the right of free will payment of UST since retirement age established by Art.26 of the Law № 1058. Therefore according to the standard procedure – upon the attainment of the age of 60 and having pensionable service not less than 15 years.
Also the authors of the explanation reminded that individuals-entrepreneurs, including on a simplified system and their family members involved in their business activities, were excused from UST paying if they were old-age pensioners or invalids and received a pension according to the law or social assistance. Such people could be payers of UST only providing their voluntary participation in the system of compulsory state social insurance.
The explanation how to make sure in reliability of a tenderer of public procurement procedures have been submitted by the Antimonopoly Committee of Ukraine in a letter dated 15.05.2014.
Client makes a decision to refuse to the participant in the procurement procedure and is obliged to reject the proposal competitive tenders if the economic entity has been prosecuted for the commitment anticompetitive concerted actions concerning distortion of the results of tender (tenders) during the last three years.
The Antimonopoly Committee maintenance of registry economic entities who have been prosecuted for the violations during the last three years is not provided by the current legislation as well as providing the information about bringing such entities to the prosecution by the Antimonopoly Committee authorities.
Decisions of the Antimonopoly Committee of Ukraine are provided to the economic entities for implementation by sending or delivering by hand or promulgation through another means.
Therefore, the economic entities who have been (have not been) brought to the prosecution possess this information.
As you can see, the clients could get such information directly from the tenderers.
