The Verkhovna Rada of Ukraine simplified the procedure of state registration of legal entities reorganization by accession, transformation, merger and division by the Law of Ukraine “On Amendments to the Law of Ukraine “On state registration of legal entities and individuals – entrepreneurs” on the simplification of termination of legal entities by merger, accession, division, transformation (reorganization)” of 07.04.15, № 285-VIII (effective of 29.04.15).
In particular, unclosed branches, representative offices or other separate subdivisions will not hinder the reorganization of legal entity. Except for the state registration of legal entity division. However, if the future of these subdivisions is determined in divided balance sheet when the legal entity division, the state registrar will make entry about their affiliation to legal entity - assignee in the Unified State Register of Legal Entities and individuals – entrepreneurs.
As a result of accession, transformation and merger is only one assignee. It is he who receives mentioned separate subdivisions (if any exist). Therefore, the legal entity, which terminates because of one of these methods of reorganization, should be entitled not to close such subdivisions. But in this case the state registrar should inform the assignee about them.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated 1 March 2010, № 243 and dated 17 October 2011, № 1056” of 08.04.15, № 231 expanded the set of measures oriented to effective use of energy resources and energy conservation.
It is planned among such events to encourage condominium and housing associations to conduct energy-efficient events: to compensate the amount of credit raised for acquisition of: equipment and materials for arrangement of individual heating units; water metering units and heat energy; energy efficient triple glazed windows for public places; materials for external wall insulation etc.
40% of credit amount (but not more than UAH 10 000) should be compensated per apartment of a block of flats for one credit contract.
Also people would be encouraged - by means of compensation of a credit amount part (20%, but not more than UAH 5000 for one credit contract), raised for the acquisition of boilers using any types of fuel and energy (except for gas).
It would be also compensated a credit part for the acquisition of:
- radiators with thermostats; energy efficient triple glazed windows; water meters; materials for external wall insulation etc. by residents of detached houses;
- radiators with thermostats; energy efficient triple glazed windows; water meters by residents of apartment buildings.
These residents would be compensated 30% of credit amount, but not more than UAH 10 000 for one credit contract.
Now the energy conservation measures are in the direction of budgetary funds for equipping utility companies in sphere of manufacture of heat energy by metering equipment of the actual heat supply, as well as compensation for the population of the credit part for the acquisition of boilers (other than powered by natural gas).
The State Fiscal Service of Ukraine in its letter “On the representation of f. № 1DF by individual-entrepreneur in case of income payment to self-employed person” of 19.03.15, № 625/2/99-99-17-02-02-10 noted that individual-entrepreneur is relevant to number of tax agents on income tax. Therefore, in the case of the income provision by him/her in favor of other individuals, including in favor of individual-entrepreneurs and those people who conduct an independent professional activity, he/she should reflect this in the tax calculation in f. № 1DF.
The State Fiscal Service of Ukraine approved a new State Register of Cash Registers, which was approved by the order of 27.04.15, № 302 (hereinafter - the State Register of CR). The list of CR models is specified there, business entities can use these models in the implementation of settlement transactions. In contrast to the previous version of the State Register of CR, the updated one is supplemented by new models of cash registers. Therefore we recommend checking the existence of your CR model in its updated version.
The State Fiscal Service of Ukraine reported that the amount of excess cost of self-cost of independently produced agricultural goods / services over the actual cost of their delivery should be reflected in VAT return 0110, on which the Budget settlements were made. And only tax liabilities raised in agricultural company – the subject of special taxation treatment related to the delivery of agricultural products (or services) within the contract price should be reflected in line 1.1 of VAT return 0121-0123 (see category 101.24 ZIR SFS of Ukraine).
The Ministry of Finance of Ukraine announced a new form of the declaration of the maximum retail prices of excisable goods (products), as well as procedure of its preparation and submission. All this is approved by order of the Ministry of Finance of Ukraine “On Approval of the Declaration form on the maximum retail prices of excisable goods (products), the Procedure of preparation and submission of the declaration of the maximum retail prices of excisable goods (products)” of 25.03.15, № 359.
It should be reminded. This declaration should be submitted by manufacturers and importers of tobacco products in electronic form to the SFS of Ukraine not later than 10th day and 25th day of month.
The information about established maximum retail prices of domestic and imported tobacco products as well as the date on which they become effective should be included in the declaration. Such prices are marked on cigarettes packaging together with the date of their production.
The Ministry of Social Policy of Ukraine in its letter “On leaves granting for work in the radioactive contamination zone” of 23.03.15, № 279/20/112-15 explained: workers reserve the right to use leave days actually worked time before 01.01.15 in the amplified radiological monitoring zone (the so-called fourth zone). In addition, the payment of part of such vacation is compensated from the state budget as previously.
We remind para. 4 of part 1 of Art.47 of the Law of Ukraine “On the status and social protection of citizens suffered from the Chernobyl disaster” of 28.02.91, № 796-XII guarantees workers of amplified radiological monitoring zone 30 calendar days of annual leave in proportion to time worked there. But concept of the amplified radiological monitoring zone has been seized under the legislation since 01.01.15.
The Ministry of Social Policy of Ukraine in its letter “On assistance for temporary disability due to illness or injury” of 12.03.15, № 170/18/99-15 states: the first five days of temporary disability due to illness or injury not related to an accident at work are paid to the insured person with 2 years of insurance period in the amount of 60% of average salary. Starting from the sixth day of disability the benefit is paid in the amount of 50% of average wage.
In this case, 60% and 50% and an appropriate amount of working (calendar) days should be noted on back side of work incapacity certificate in Section “Intended aid”.
The Ministry of Social Policy of Ukraine in its letter “On the grounds of dismissal of workers at the initiative of the owner or authorized body due to the need of actions to mobilize, for the special period” of 18.03.15, № 69/06/186-15 reminded about the exception for mobilized employer-individual.
According to the general rules the owner (authorized body) should completely pay off with the employee and give the employment book on the day of the dismissal - Art.47 of the Labour Code of Ukraine. But experts of the Ministry of Social Policy reminded about the exception for mobilized employer-individual: he is allowed to perform the specified obligations within one month after demobilization (fines are not applicable in this case) (see Letter from the Ministry of Social Policy of Ukraine “On the grounds of dismissal of workers at the initiative of the owner or authorized body due to the need for of actions to mobilize, for the special period” of 18.03.15, № 69/06 / 186-15).
In addition, it is stated in the letter that there are no any obligations to give notice when the dismissal of employees due to the call or mobilization of owner-individual for special period.
