The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding the empowerment of local governments and optimization of administrative services provision” of 10.12.15, № 888-VIII and entitled local governments to provide the most popular administrative services.
For example:
- to provide information from the State Land Cadastre in accordance with the law;
- to keep a register of local communities (i.e., register/remove from registration a place of residence of individuals).
Such services should be provided through the centres of administrative services. They are established in Kyiv and Sevastopol city state administrations, district administrations, districts in Kyiv (Sevastopol city), state administrations, the executive body of the city council of the regional, republican values of Autonomous Republic of Crimea. Other local authorities are entitled to establish centres of administrative services of their own initiative.
At the same time legislators established new administrative fee rate (including registration of residence for a person, information provision from the State Land Cadastre).
The State Fiscal Service of Ukraine in its letter “On differences which are accounted when determining of income assessed by the income tax in the case of transactions with investment property” of 17.12.15, № 27011/6/99-99-19-02-02-15 informed on tax differences in income tax accounting of investment property, which to be evaluated according fair value. According to state financial control, item of investment property is not to be depreciated according to Accounting Standards 7 “Fixed Assets”. Therefore, the taxpayer should not adjust financial result before taxes on the difference in accordance with Art.138 of TCU.
It should be noted that according to paras.141.2.1 of TCU financial result to be increased before tax on the amount of reduction of investment property conducted by accounting rules that exceeds the amount previously conducted revaluation of assets.
The State Fiscal Service of Ukraine in its letter “On application of the provisions of the Tax Code of Ukraine to factoring transactions (assignment of receivables) after 01.01.2015” of 17.12.15, № 27010/9/99-99-19-02-02-15 announced its position on account of income tax of factoring transactions (transactions of assignment of receivables), under which the taxpayer in accounting had debts receivable as of 01.01.15. From 01.01.15 such a taxpayer applies norms of para.18 of sec. XX of TCU in a part of accounting of incomes, under which the funds received to the account should increase accounting financial result before tax.
According to the state fiscal control we can conclude that it applies to both primary and secondary lenders. And refers to the entire amount of funds received in repayment of receivables factoring transactions.
The Ministry of Finance of Ukraine by its Order “On approval of the Procedure of submission of the application by the taxpayer on implementation of unscheduled electronic remote audit and decision of the controlling authority about such verification” of 20.11.15, № 1040 determined the procedure of submission of the application by the taxpayer on implementation of unscheduled electronic remote audit.
This application should be submitted in a form approved by the mentioned regulations. The following should be noted in it among other things:
- tax periods of economic activity that are the subject to electronic verification;
- a taxation system that is applied by the payer;
- a list of taxes that to be verified during electronic verification;
- electronic accounting keeping;
- electronic keeping of primary documents confirming the legality of accounting.
The documents in electronic form related to the calculation and payment of taxes and duties should be submitted to the taxmen together with the application. Of course, the conditions for registration of an electronic signature of reporting entities should be maintained.
This statement and the documents attached thereto can be submitted in several ways, namely: by registered mail with confirmation receipt and the description attached directly to the supervisory authority or by electronic means electronically in compliance with the conditions for the registration of an electronic signature of reporting entities.
The application to be submitted during 10 calendar days before the expected start of the electronic verification, but not before official notification of the Ministry of Finance on the introduction of such a check for certain categories of taxpayers, such as simplified, business entities of micro, small, medium enterprises or other payers.
The Ministry of Economic Development and Trade of Ukraine issued an Order “On approval of the National Classifier of Ukraine DK 021: 2015 and the abolition of the National Classifier of Ukraine DK 021: 2007” of 23.12.15, № 1749. Recently, all learned about new rules of procurement subject determining. The Ministry of Economic Development ordered from 01.01.16 to define it under the fifth National Classifier of Ukraine “Unified procurement dictionary” (CPV: 2002, IDT) DK 021: 2007.
Currently, the Ministry prepared a New Year surprise to all customers of procurements. The point is that mentioned classifier DK 021: 2007 loses its validity from 1 January 2016. Unified procurement dictionary DK 021: 2015 comes to replace. Therefore for all initiated biddings next year should use a new classifier.
The Ministry of Economic Development and Trade of Ukraine in its letter “On amendments of the funding sources under the procurement contract” of 02.12.15, № 3302-05/40268-07 notes: public-procurement contract should take into account nuances determined by sec.5 of Art.40 of the Law of Ukraine “On public procurement” of 10.04.14, № 1197-VII, but still is the subject to the general rules of conclusion and implementation of agreements established by the Civil Code of Ukraine (hereinafter - CCU) and the Commercial Code of Ukraine. One of them - a signed contract is binding upon the parties (sec. 1, Art. 629 of the CCU).
Therefore, the Ministry insists, if the funding source is to be changed under the procurement contract concluded by the results of the procurement procedure, it is not required to announce new bids. Concluded contract remains binding for all parties.
