The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Resolution of the Cabinet Ministers of Ukraine dated 6 August 2014, № 409” of 28.10.15 specified a number of social standards for use of utility services.
So, in case of using electricity for individual heating needs, volumes of such energy differentiated by time are established. Therefore, corresponding percentages of electricity amount are established to calculate the cost of utilities according to the social standards. Different tariff rates (there are two- or three-zone rates, differentiated by day period) would be applied.
Also, social standard in an amount of 0.0548Hkal by 1m2 area, which is heated in heating season, is established for consumers who use centralized heating service (heating supply) and have an apartment or house counter.
If there is no hot water more than 14 days, the social standard of cold water rises to 4 m3 per capita per month (instead of 2.4 m3 per person per month if centralized hot water is available).
Adjusting coefficients for the 1-2-storeyed, 3-4-storeyed buildings and buildings of 5 floors or more by region are established to calculate the cost of heat and electric energy, natural gas and other fuels for heating.
The Government established the social standard for the export of liquid sewage in the absence of centralized wastewater disposal system (if centralized water supply and cesspools are available) - 4 m3 per person per month. A social standard for the export of liquid household waste is established at the level of 0.76 m3 per month.
It should be reminded that benefits for housing subsidies are calculated within the state social standards of consumption of utility services.
The State Fiscal Service of Ukraine in its letter of 16.10.2015, № 9647/Б/99-99-10-03-02-14 informed: violating the deadlines of tax assessments to the budget due to fault of the bank or the board of Treasury, where the accounts of payer in the system of electronic VAT administration to be opened, the taxpayer should submit an application to the supervisory authority with copies of payment documents certifying the fact of submitting them to the bank.
If the bank or its legal successors restore solvency, the deadline of collection of taxes, fees and other payments starts since the recovery.
Controlling authority does not apply penal sanctions to the business entity in case of late transfer (non-transfer) of taxes, fees or payments to the budgets and state trust funds due to fault of the bank including of regulation economic standards of such bank by the NBU.
The State Fiscal Service of Ukraine in its letter of 21.10.2015, № 22220/6/99-95-42-03-15 noted that according to para. 11 of subsection 4 of sec. XX of “Transitional Provisions” of TCU when calculating of depreciation of fixed assets and intangible assets in accordance with paragraph 138.3 of Art.138 of TCU the book value of fixed assets and intangible assets as of 01.01.2015 should be equal to the balance sheet assets that determined as of 31.12.2014 in accordance with Articles 144-146 and 148 of TCU in the version, which was in force before 01.01.2015.
Therefore, balance sheet value of fixed assets, increased by the amount of improvement (repair) of leased assets, implemented before 01.01.2015 and formed as of 31.12.2014 according to the rules of taxation, should be depreciated under the provisions of paragraph 138.3 of Article 138 of TCU in the version effective from 01.01.2015.
The State Fiscal Service of Ukraine in its letter of 19.10.2015, № 2794/10/25-01-25-01-09 considered the issue of accounting of VAT negative value when determining the tax amount on which the payer was entitled to register the tax invoices/adjustments calculations in URTI.
In particular, the document indicated: if line 24 “Amount of negative value, payable to the tax credit of the next reporting (tax) period” was not filled in VAT declaration for June 2015, it meant that the registration amount was not automatically increased for the company before 31 July 2015 according para. 2001.3 of TCU.
However, the entity is entitled to move the value of the line 24, which was indicated by taxpayer in adjusted calculation submitted in September 2015 by the company, to line 20.1 of Declaration of the next reporting (tax) period.
The State Fiscal Service of Ukraine in its letter of 16.10.2015, № 9676/П/99-99-15-03-01-14 explained: public organization entered into the Register of non-profit organizations and institutions could choose the simplified tax system in case of compliance with the requirements established by Ch. 1 of sec. XIV of TCU.
In particular, the controllers indicated the following restrictions:
- legal entities - business entities of any organizational and legal form whose amount of income does not exceed UAH 20 million during a calendar year are included into unified taxpayers of the third group;
- business activities which do not allow the legal entities to choose the simplified tax system, given in para. 291.5 of TCU;
In addition, the legal entity should take into account restrictions on the totality of founders’ shares in the authorized capital, established by subpara.291.5.5 of TCU, when the transition to the simplified tax system.
The Ministry of Finance of Ukraine by its Order of 28.09.2015, № 841 approved the updated Report forms on the use of funds granted for a business trip or on account, and its preparation procedure.
The Order comes into force from 06.11.2015 (being prepared for publication in “Official Journal of the Ukraine” № 86 for 06.11.2015).
The decision to update the advance report was taken due to the fact that currently function of approving of such documents passed to the Ministry of Finance, and the previous Order, which approved advance report form, was issued by the Ministry of Revenues.
However, advance report forms as well as the procedure of its filling were not changed significantly. There are some amendments of reference to paragraphs 170.9.1 of TCU in their text, and when the calculating of the amount of personal income tax in case of non reimbursement of excessively spent money, the rates of 15% and 20% are used.
The Ministry of Social Policy of Ukraine in its Order of 21.10.2015, № 1022 approved Examples of average wages (income) calculation by the types of compulsory state social insurance.
Examples of calculation could be found in the mentioned above order:
- payments for unemployment insurance;
- payments for insurance against accidents at work and occupational diseases that caused disability;
- payments for the purpose of maternity leave, temporary disability aid and payment of the first five days of temporary disability at the expense of the employer.
