The President of Ukraine by his Decree “On transfer to the reserve of service personnel of compulsory military service during mobilization for the special period, called up in accordance with the Decree of the President of Ukraine dated 21 July 2014, № 607 and during the first stage of the partial mobilization in accordance with the Decree of the President of Ukraine dated 14 January 2015 № 15” of 25.03.2016, № 115/2016 instructed to conduct in March - April 2016 the transfer to the reserve of service personnel of compulsory military service during mobilization for the special period:
- called up in accordance with the Decree of the President of Ukraine “On partial mobilization” of 21.07.2014, № 607 and not retired from military service under the Decree of President of Ukraine “On exemption from military service of military personnel, which were called up for military service during the mobilization, for the special period under the Decree of the President of Ukraine dated 21 July 2014, № 607 “On partial mobilization” of 12.06.2015, № 328;
- called up during the first stage of the partial mobilization under the Decree of the President of Ukraine “On partial mobilization” of 14.01.2015, №15.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the basic regulation of contributions of a part of profit for dividend payments of commercial companies, in authorized capital of which are the corporate rights of the state, based on the results of financial and economic activities in 2015” of 23.03.2016, № 228 established that economic companies, in authorized capital of which are the corporate rights of the state, and also commercial companies, 50% or more shares (fractions) of which belong to economic companies with 100% government stake should be directed to the dividends payment following the results of 2015 of 75% of net profit.
The Cabinet of Ministers of Ukraine by its draft Resolution “On increasing of payment for the labour of employees of institutions, establishments and organizations of definite public sectors and amendments to certain Resolutions of the CMU” scheduled the increase in tariff rates of public sector employees due to the increase in the minimum wage from 1 May 2016.
The State Fiscal Service of Ukraine reminded that on 1 April 2016 tax invoices and/or adjustment calculations should be registered in the Unified Register of tax invoices (hereinafter – URTI) in a new form (approved by the Ministry of Finance of Ukraine “On Approval of tax invoice form and procedure for filling the tax invoice” of 31.12.2015, № 1307, hereinafter – the Procedure № 1307), irrespective of the date of their preparation.
That is, if the tax invoice was drafted by a supplier before 01.04.2016, under condition of its registration after 01.04.2016, the new form should be used. In particular, this requirement is prescribed in para. 3 of the Procedure № 1307: “all the tax invoices are the subject to registration in the URTI in the form effective on the day of such a registration”.
The State Fiscal Service of Ukraine in its letter “On conduction of survey on transfer pricing” of 21.12.2015, № 46593/7/99-99-22-01-02-17 reminds: in accordance with Sec. 2 of sub-para.39.5.1.1 of the Tax Code of Ukraine (hereinafter - TCU) with the purpose to match the conditions of controlled transactions of “arm length” principle, officials of the State Fiscal Service (hereinafter – SFS), during the analysis of reports on controlled transactions and/or transfer pricing documentation submitted by the taxpayer under the paragraph 39.4 of TCU, are entitled to conduct the survey of authorized officers and/or employees of the taxpayer. The procedure of the survey is approved by the order of the Ministry of Finance dated 14.08.2015, № 706.
The State Fiscal Service of Ukraine in its letter “On taxation of incomes in the form of premiums accrued to employees and dismissed workers by the personal income tax and accrual of unified contribution for compulsory state social insurance” of 18.03.2016, № 4670/5/99-99-17-03-03-16 clarified the procedure for accrual of personal income tax (hereinafter - PIT) and the unified social contribution (hereinafter – USC) on amount of premiums paid to the employees of the company in 2016 by results of work in 2015.
The tax authorities emphasized: the amount of premiums accrued to the employees working in February 2016 based on the results of their work in 2015 should be included by the tax agent in the total monthly (annual) taxable income in February 2016 and to be the subject to the PIT at the rate of 18%. In case of accrual of premiums in current month for the previous periods, the amounts of such premiums should be included in the salary of the month, when such additional charges were made. At the same time, the USC should be accrued at the rate of 22%, i.e. the one that is in force on the day of actual income accrual.
The State Fiscal Service of Ukraine in its letter “On the procedure for forming of the tax credit in case if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match” of 16.03.2016, № 5736/6/99-99-19-03-02-15 considers the issue of the procedure for forming of the tax credit if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match.
In particular, the letter states: in the case of advance payment of goods/services if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match, the tax invoice should be prepared by the seller on the date of tax liabilities, i.e. on the date of crediting of funds to his/her bank account. VAT amounts specified in such a tax invoice (hereinafter – TI) could be included in the tax credit of the buyer:
- in case of timely registration of TI in URTI - in that tax (reporting) period when it is prepared, or in any next reporting period for 365 days from the date of such TI preparation;
- in case of untimely registration of TI in URTI - in that tax (reporting) period when it is registered in URTI, or in any next reporting period for 365 days from the date of such TI preparation.
The State Fiscal Service of Ukraine directs attention of the excise tax payers for the sale of fuel to the fact that on 31 March 2016 the transitional period for the registration of excise invoices/ adjustment calculations in the Unified Register of excise invoices is ended.
From 1 April 2016 the registration of excise invoices/adjustment calculations should be carried out with taking into account all requirements established by TCU, including taxpayers’ liability for violation of registration procedure of excise invoices and adjustments calculations to such excise invoices in the Unified Register of excise invoices in accordance with Art.1202 of TCU.
The legislation does not provide for any additional actions for transition to registration a general regime of registration of excise invoices.
At the same time, the Ministry of Justice only 17.03.2016 registered the order of the Ministry of Finance “On approval of an application form for registration of the payer of the excise tax for the sale of fuel, excise invoice, adjustment calculation of excise invoice, an application (adjustment) for refuelling, the Procedure for filling of excise invoice, adjustments calculation of excise invoice, an application (adjustment) for refuelling” of 25.02.2016, № 218, which as of 01.04.2016 was never to be published.
The Ministry of Social Policy of Ukraine by its Order “On establishment of the average cost of voucher for health resort treatment for payment of financial compensation instead of voucher of health resort treatment and the cost of individual health resort treatment” of 09.03.2016, № 226 established the average cost of voucher for health resort treatment for payment of financial compensation instead of voucher of health resort treatment and the cost of individual health resort treatment within the volume of budgetary funds allocated under the Law of Ukraine “On the State Budget of Ukraine for 2016” of 25.12.2015, № 928-VIII, in the amount of UAH 400.
The order comes into effect from the date of its official publication and is applied from 1 January 2016. It is being prepared for publication in the “Official Journal of Ukraine” № 25 on 05.04.2016.
The Supreme Administrative Court of Ukraine in its Resolution of 24.03.2016 with regard to case № 826/4871/13-а (К/800/66537/13) came to the following conclusion: refusal of the taxpayer to sign in referral for the audit and preparation by the officials of the act that certifies the fact of such a refusal is not a identical to the act, which should be prepared by the officials in case of refusal of the taxpayer to permit officers of the State Fiscal Service to the audit.
It is not enough of availability of an act of refusing to sign in a referral for the audit making a decision on the legality of the tax audit. It should be also considered the issue on availability of refusal to access controllers to the audit and its proper execution by the act.
According to the paragraph 81.2 of TCU, in case of refusal of the taxpayer and/or official of the taxpayer (his/her representatives or people who actually carry out payment transactions) to permit officers of a controlled body the act certifying the fact of refusal should be prepared before the audit.
In addition, the Supreme Administrative Court of Ukraine emphasized that TCU does not provide for the right of officials of the supervisory authority for scheduled documentary audit on site in the building of the State Tax Inspectorate in case of refusal of the taxpayer to permit officers to conduct the audit or refusal to sign a referral for the audit.
