The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated December 27, 2010, No. 1231” of 18.08.17, No. 618 updated the procedure for the write-off of outstanding monetary obligations or tax debt after the liquidation of the unrelated taxpayer with bankruptcy.
The Resolution, in particular, details the list of documents on the basis of which the head of the tax authority makes a decision to cancel the taxpayer’s bad tax debt. Such documents are:
- information from the Unified State Register (hereinafter − USR) on the state registration of the termination of a legal person and its separate subdivision, a separate subdivision of a foreign non-governmental organization, a representative office, a branch of a foreign charitable organization, state registration of termination of entrepreneurial activity of an individual-entrepreneur, which is the basis for de-registration from controlling authorities and/or other actions in accordance with the law. Until 01.01.19. Regarding separate subdivisions of a foreign non-governmental organization, representations, branches of a foreign charitable organization - information from the Register of public associations;
- notification or documentary confirmation of information to the state registration authority on the liquidation or reorganization of the payer, the closure of a separate subdivision of the payer or information from the EDRPOU (Unified State Register of Enterprises and Organizations of Ukraine) (for taxpayers, information of which are not entered into the Unified State Register);
- information (extract) from the State Register of Acts of Civil Status of Citizens, information to the state registration body of civil status, a copy of the certificate of death of an individual;
- a court decision on the recognition of an individual as missing or incapacitated or announcing him/her as a deceased person;
- documented information of the relevant state body, which registers the independent activity or issues the documents on the right to conduct such activities (certificates, permits, certificates, etc.).
The State Fiscal Service of Ukraine in its Individual Tax Adviсe “On the taxation of the property contribution to the authorized capital of the company” of 17.08.17, No. 1646/В/99-99-13-02-03-14/ІПК reported: if an individual contributed property (apartment) to the authorized capital of the legal person-resident, then the amount of such property contribution was not subject to the personal income tax and the war tax, regardless of the terms of the property in the ownership of the payer.
The position of the representatives of the fiscal department is based on the norm of para. 165.1.44 of the Tax Code of Ukraine (hereinafter – TCU).
It should be noted that in the form No.1 ДФ, a legal entity that is an issuer of corporate rights should reflect this transaction with a sign of income “178”.
The State Fiscal Service of Ukraine in its Individual Tax Adviсe “On the postponing by the controlling authorities of the length of the period of documentary unscheduled on-site audit when the taxpayer reported about the loss of primary accounting documents” of 22.08.17, No. 1701/6/99-99-14-03-03-15/ІПК considered the issue whether it is possible to postpone documentary unscheduled audit in the event of loss or damage of the original documentation by the payer.
Consequently, it is possible to postpone the audit, if the payer informs the controllers in writing about the fact of the loss or damage to the accounting primary documentation. Along with this message, he/she must provide a document confirming this fact. In particular, this may be a copy of the application or notification to the law enforcement agencies of a criminal offense. The indicated documents and messages must reach the tax authorities within five days from the date of detection of such loss.
The payer has 90 calendar days from the date of receipt of a written notice to the controllers for the restoration of lost primary documents. After that, he/she must notify the controllers of the recovery of the documents.
The State Fiscal Service of Ukraine in its Individual Tax Adviсe “On the procedure for forming a tax credit on the basis of documents specified by paragraph 201.11 of Article 201 of Section V of the Tax Code of Ukraine” of 22.08.17, No. 1700/6/99-99-15-03-02-15/ІПК reminded for the value added tax payers (hereinafter − VAT) the procedure for forming a tax credit for documents from para. 201.11 of TCU, in particular for transport tickets and hotel accounts. Since such documents confirm the expenses incurred and reportable person submits them to the accounting department together with the Report on the use of funds issued for business trips or under the report, the date of formation of the tax credit on the basis of such documents is the date of submission of the Report.
It should be recalled that in accordance with para.201.11 of the Tax Code, the basis for calculating tax amounts related to a tax credit without obtaining a tax invoice is also a transport ticket, a hotel account or an account billed to a tax payer for communication services, other services, cost of which are determined by the indications of accounting devices. Mandatory condition - the document must contain the total amount of the payment, the amount of tax and the tax number of the seller (except those whose form is established by international standards).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On preparation of tax invoices by the cash method” of 23.08.17, No. 1729/6/99-99-15-03-02-15/ІПК clarified VAT payers applying the cash method of VAT-account, peculiarities of preparation of consolidated tax invoices. For such payers, the rhythmic nature of the supply is considered to be the payment for goods/services two or more times per month.
This allows cashiers in case of receiving from the buyer − the VAT payer several payments within a month to prepare a consolidated tax invoice for the total amount of funds. And what is important is that the tax authorities are not against the consolidated tax invoice for payment, even if there were no supplies of paid goods/services in that month.
The cash register method of VAT accounting is used, in particular, by payers who supply (including wholesale), transmission, distribution of electric and/or thermal energy, supply of coal and/or products of its enrichment of commodity heading 2701, 2702, 2703 00 00 00, 2704 00 according to UCC FEA, provide centralized water supply and sewage services. The consolidated tax invoice should be issued no later than the last day of the month in which the funds were received (para. 44 of sub-sec. 2 of sec. XX of TCU).
The National Bank of Ukraine in its letter “On Amendments to the Chart of Accounts for Banks Accounting” of 23.08.17, No. 60-0004/59123 recalled that due to the introduction of IFRS 9, certain changes were made to the chart of accounts for banks accounting. Therefore, the regulator explained when and how to transfer balances of funds from “old” accounts to new ones. In particular:
- from 01.12.17 to 14.12.17 (inclusive) it is necessary to transfer the balance of funds from the accounts for the account of the discount, the premium for the granted loans/deposits, short-term, long-term, overdue loans/deposits, overdue accrued income/expenses on loans/deposits of the current Chart of Accounts, approved by the NBU Board Resolution No. 280 of 17.06.04 (hereinafter − Chart of Accounts No. 280), to the corresponding accounts of a new Chart of Accounts. At the same time, it should be noted that from 01.12.17 to 24.12.17 for the accounts on account of discounts on granted loans/deposits, the reference R020 will identify the sign of these accounts of the AP (active and passive);
- from 18.12.17 to 24.12.17 (inclusive) it is necessary to transfer amount of balances from the accounts of the following group to the corresponding accounts with the account of the provisions of classes 1, 2, 3 of the Chart of Accounts No. 280:
- 149 “Provisions for impairment of debt securities refinanced by the National Bank of Ukraine”;
- 159 “Provisions for other banks’ debts”;
- 240 “Provision for loan arrears granted to customers”;
- 319 “Provisions for impairment of financial investments in the Bank’s portfolio for sale”;
- 329 “Provisions for impairment of securities in the bank’s portfolio until repayment”;
- 359 “Provision for accounts receivable under bank transaction”.
New Chart of Accounts, except for the accounts of sections 65, 75, takes effect from 25.12.17.
The Ministry of Social Policy of Ukraine in its letter “On the indexation of scholarships” of 16.03.17, No. 30/0/66-17/163 stressed that if a student lost the right of an academic scholarship and received only a social scholarship, then in accordance with the results of semester control, the academic scholarship was re-appointed, then the calculation of the consumer price index for the indexation of such a scholarship should be made from the month of the re-appointment of the academic scholarship (paragraph 101 of the Procedure for indexing the cash income of the population, approved by the resolution CMU dated July 17, 2003, No. 1078).
The Ministry of Social Policy of Ukraine by its Order “On Approval of the List of Documents Submitted for the Recognition of Cargo (goods), Funds, Including in Foreign Currency, Works Performed, Services rendered by Humanitarian Aid” of 06.04.17, No. 573 approved the list of documents required to recognize cargo, goods and money for humanitarian aid.
Thus, in order to recognize cargo and goods as humanitarian aid, the benefactor must submit to the Ministry of Social Policy Department on humanitarian aid the following:
- an application for the recognition of cargo (goods) for humanitarian aid, prepared according to the established form;
- a copy of the written proposal of the donor for the provision of humanitarian aid (another grant document) or a copy of the documents with an exhaustive list of the cargo composition, its quantity and weight for each item (VAT invoice, way-bill, specification, invoice, packing list, etc.);
- a plan for distributing humanitarian aid among purchasers, prepared in a prescribed form, with copies of letters of receipt of the purchasers − legal entities on the need for humanitarian aid;
- letters from central executive authorities, local state administrations regarding the expediency of recognizing the goods as humanitarian aid (if available).
