The State Fiscal Service of Ukraine in its letter “On the receiving of a certificate on paid income tax by the resident in Ukraine” of 09.06.2016, № 12665/6/99-99-15-02-01-15 considered this issue.
According to the paragraphs 141.4.2 of the Tax Code of Ukraine (hereinafter - TCU) if resident or permanent representation of non-resident carried out in behalf of non-resident or an authorized person (except permanent representation of non-residents on the territory of Ukraine) any payment of income with a source of origin from Ukraine, obtained by such a non-resident from economic activities (including on non-resident account maintained in the national currency), then from such incomes indicated in paragraphs 141.4.1 of TCU, the tax at the rate of 15% should be withheld (except incomes specified in sub-paras. 141.4.3-141.4.6 of TCU) their amounts and at their expense, which is to be paid to the budget at the time of such payment, unless otherwise provided by the provisions of international agreements of Ukraine with the countries of residence of persons in favor of whom payments are made, which entered into force.
When submitting a tax return on company income tax, which form is approved by the order of the Ministry of Finance of 20.10.2015, № 897, by the payers of company income tax, it is provided the introduction in line 23 TI declaration of income tax, the tax amounts withheld when the payment of income (profits) to residents, accrued in the reporting (tax) period.
In accordance with the Procedure for issuance of the certificate of paid income tax (profits) by the non-resident in Ukraine and the form of this certificate, approved by the Ministry of Finance Order of 03.12.2012, № 1264, the source of information for the issuance of certificates are the data of Applications TI to tax declaration (calculations) on income tax, tax calculation of income amounts accrued (paid) in favor of non-residents, submitted by the tax agents, as well as amounts of tax withheld from them or documents provided by the resident in the case of an independent calculation and payment of tax.
Taking the mentioned above into consideration, the basis for obtaining of the certificate of paid income tax by the non-resident in Ukraine is tax payment to the budget in the payment of such income to such a non-resident.
The State Fiscal Service of Ukraine in its letter “On the differences taken into account in determining the subject to income tax in the case of transactions with investment property” of 07.06.2016, № 12522/6/99-99-15-02-02-15 noted: if the company chose the evaluation of investment properties at initial cost, the investment property should be depreciated in accordance with Accounting Regulations 7 “Fixed assets”. Then the taxpayer corrects the financial result before tax on differences, which are formed in accordance with Art.138 of TCU, including accrued depreciation.
In the case of sale of investment property that is evaluated at initial cost, the differences occur in the tax accounting, provided by Art.138 of TCU for sale of fixed assets.
If the company chooses the evaluation of investment properties at fair value, the investment property should not be depreciated in accordance with Accounting Regulations 7. Then the taxpayer does not correct the financial result before tax on differences, which are formed in accordance with the provisions of Art.138 of TCU, including accrued depreciation.
The sale of investment property evaluated at fair value should be reflected according to the rules of accounting when the formation of financial result before the taxation.
The differences, provided by paras.138.1 and 138.2 of TCU, occur in tax accounting when the liquidation of items of fixed assets.
The State Fiscal Service of Ukraine (hereinafter – the SFS) in its letter “On the state of compliance with the requirements of laws of Ukraine in the sphere of economic activities and the moratorium on audits” of 09.06.16, № 12828/6/999914030315 reminds that until the end of 2016 the SFS authorities are obliged to observe the restrictions on the conduct of inspections by controlling authorities, provided by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on tax reform” of 28.12.14, № 71.
Audits of companies, institutions and organizations, individuals-entrepreneurs with income up to UAH 20 million for the previous calendar year, should be carried out by controlling authorities exclusively with the permission of the Cabinet, for the application of the economic entity regarding its inspection, according to a court decision or in accordance with the requirements of the Criminal Procedure Code of Ukraine.
The mentioned above restriction does not apply to audits of:
- importers, manufacturers and/or sellers of excisable goods for verifying compliance with the norms of legislation on issues of the availability of licenses, completeness of accrual and payment of personal income tax, the unified social contribution, compensation of value added tax;
- unified tax payers of the second and the third (individuals-entrepreneurs) groups, except those that operate in markets, sell products in small-scale retail trade network through the mobile network, with the exception of unified tax payers, determined by para.27 of sub-section 10 of sec. XX “Transitional Provisions” of TCU, on issues of compliance with the procedure of use of cash registers.
The Ministry of Finance of Ukraine by its Order “On Approval of amendments to the Procedure of referral of tax assessment notices to the taxpayers by the controlling authorities” of 23.05.16, № 498 (comes into force in 10 days from the date of its official publication) stated amended tax assessment notices (hereinafter – TAN) of form “C” and form “ПС”. The first of them is to be sent in case of fines and/or penalties for violation of other legislation, control of which is subject to the responsibility of the controlling authorities, including for violations in the sphere of foreign economic activity. And the second is to be sent in the case of penalties for violation of tax legislation (except fines, determined by other forms of TAN).
A new form of TAN has been also introduced – “ПН”. It is submitted in case of error detection when specifying the required details of electronic tax invoices.
The Ministry of Regional Development, Construction and Housing and Utility sector of Ukraine by its Order “On approval of the Procedure of functioning of the electronic system of implementation of the construction of economic activities licensing of objects of IV and V complexity categories” of 27.05.2016, № 132 approved the procedure for the functioning of the electronic system of licensing of economic activities on construction of objects IV and V complexity categories (hereinafter – the Procedure № 132).
According to para.3 of sec. I of the Procedure № 132, the system implementation of the construction of economic activities licensing of objects IV and V complexity categories (hereinafter – the System) is intended to:
- possibility of provision of electronic documents by the subject of the circulation to obtain the license;
- registrations, processing and review of electronic documents to obtain the license by the responsible person;
- provision to the subject of the circulation of the information about the status and results of the examination of electronic documents to obtain the license;
- information protection, which to be processed in the System in accordance with the current legislation;
- confirmation of integrity of electronic documents to obtain the license and identification of subject circulation.
The State Architectural and Construction Inspectorate of Ukraine is a holder of the System as a Licensing Authority (para. 6 of sec. I of the Procedure № 132).
The Procedure № 132 comes into force 29.07.2016 and will be valid until the entry into force of the procedure of submission of documents in electronic form to the licensing authority and the issuance of documents in electronic form via telecommunication means.
The Ministry of Social Policy of Ukraine in its letter “On giving an explanation” of 06.04.2016, № 506/18/93-16 noted that the list of persons who endorse the draft of collective agreement and the procedure of endorsing should be determined by the company taking into account the regulations of legislation and powers of these persons.
A party of negotiation process should independently choose and authorizes the representatives of the employer or labor collective (in the absence of a primary trade union organization) for the development, conclusion, signing, monitor the implementation of the collective agreement.
In addition, the Law of Ukraine “On Collective Contracts and Agreements” does not regulate the issue of approval and authorization of the project of the collective agreement by the responsible persons.
Judicial Chamber on Civil Cases of the Supreme Court of Ukraine in its Order dated 13.06.2016 in case № 6-1123цс16 concluded: if at the time of the decision of the first instance court, the temporary administration has been already introduced in the bank, it makes impossible to collect funds in any other way than is provided by the Law of Ukraine “On Deposit Guarantee System for individual” of 23.02.2012, № 4452-VI (hereinafter − the Law № 4452).
The SCU reminded that according to paragraphs 1, 2 of sec. 5 of Art. 36 of the Law № 4452 when the temporary administration, the following should not be carried out:
- meet the requirements of depositors and other creditors of the bank;
- enforced collection of funds and property of the bank;
- recovery against property of the bank;
- seizure of money and property of the bank.
