The Cabinet of Ministers of Ukraine by resolution of 21.11.12, № 1218 approved the Procedure for application of air, water, road special sanitary vehicles.
Resolution entered into force 01.02.2013.
The Cabinet of Ministers of Ukraine by resolution of 09.01.2013, № 24 found that to get permit for use mineral resources without the auction in order to meet the production-sharing contract it is necessary to pay 1% of the original selling price of such permit at the auction.
Resolution entered into force 23.01.2013.
The Cabinet of Ministers of Ukraine has developed a draft of 07.11.2012, № 11404 on amendments to the Tax code of Ukraine to strengthen control of the circulation of goods of foreign production, which provides that entrepreneurs which are not the subjects of VAT have their own book of acquisition costs for previously imported goods to Ukraine of 71, 84, 85 and 91 groups UCG FEA.
Ministry of Finance of Ukraine by order of 03.12.2012, № 1264 approved the form of certificate on income tax paid by non-resident in Ukraine and the Order, which regulates the procedure of certificate issuance for physical entity or legal entity who is not a resident and receives income originating in Ukraine.
The Order came into force 29.01.2013.
Ministry of Finance of Ukraine by order of 12.12.2012, №1315 approved the Procedure of the certificate issuance on absence of tax debts, which are controlled by the state tax service and amendments to the accounting Procedure of taxpayers and fees.
The Order came into force 01.02.2013.
Ministry of Finance of Ukraine by order of 21.12.2012, №1403 approved the form of tax declarations for special use of water resources.
The Order came into force 01.02.2013.
Ministry of Finance of Ukraine by order of 11.28.2012, №1230 amended the Regulations on the procedure for obtaining, using and storing precious metals and precious stones, approved by the Ministry of Finance of Ukraine on April 6, 1998 N 84.
Order came into force on 15.01.2013 year.
Ministry of Justice of Ukraine by order of 22.01.2013, N145/5 approved the assigning Procedure of skill levels for arbitration managers (property managers, readjustment managers, liquidators), which applies to all arbitration managers (property managers, readjustment managers, liquidators) (hereinafter - arbitration managers), who received in due course the certificate to provide court-appointed trustees, including receiving a certificate to replace licenses implementation of arbitration manager (property manager, readjustment manager, liquidator).
The Order came into force 01.02.2013.
Ministry of Justice of Ukraine by order of 18.01.2013, N 129/5 regulates some issues related to the conduct and presentation by arbitration managers (property managers, readjustment managers, liquidations) the statistical report, operational report and information on their activities. In particular, it is established that the arbitration manager (property manager, readjustment manager, liquidation) conducts and submits reports as self-employer that provides professional independent activity:
- to the Pension fund by place of residence the report on form and within the time prescribed by the manner of forming and filing reports for insurers on the amounts of single contribution for mandatory state social insurance;
- to STS by place of residence the tax declaration in the manner and in terms established by the Tax code.
The Order came into force 1 February 2013.
Ministry of emergency situations by the order of 14.12.2012, №1421 approved standards of free transfer of special clothing, footwear and other personal protective equipment for employees who work in the production of artificial leather and industrial fabrics.
The Order came into force 01.02.2013.
Ministry of economic development and trade of Ukraine by order of 29.12.2012, №1526 made changes in the List of products that is subjected to compulsory certification in Ukraine.
The Order came into force 01.02.2013.
Ministry of social policy in a letter of 26.11.2012, №1203/13/84-12 indicated that in case if the employee is given a vocation without pay, the average daily salary for payment of vacation time is calculated by dividing total earnings in the past before granting vocation 12 months or less actually worked during the relevant number of calendar days, or less actually worked period reduced by the number of calendar holidays and non-working days and the number of calendar days the employee on leave without pay.
National Commission on Securities and Stock Market by resolution of 13.11.2012, №1617 approved the procedure for accounting software in the stock market, by which it is defined a mechanism of information about software products (modules) that are intended for the stock market and/or used by professional participants of the stock market during the professional activity.
National Commission on Securities and Stock Market by resolution of 20.11.2012, №1634 presented a list of reasons, with the onset of which it may issue to implement custodian of the pension fund orders to stop (block) the execution order of the management company regarding pension management.
National Commission on Securities and Stock Market by resolution №1767 of 11.12.2012 adopted Procedure for submitting information to NATIONAL COMMISSION SECURITIES AND STOCK MARKET by authorized rating agencies, which sets the terms, procedures and forms of information about its activities.
Pension fund of Ukraine by decree №25-1 of 19.12.2012 made changes in the Regulations on the procedure of calculation and payment of a single fee for compulsory social insurance, approved by the board of the Pension fund of Ukraine of 27 September 2010 N21-5.
The Regulation entered into force 01.02.2013.
State tax service of Ukraine due to changes in rates of duty for special use of the radio frequency resource of Ukraine by letter of 21.01.2013, №1451/7/15-2117 proposed payers in the Tax calculation for January 2013 to apply rates of duty that are calculated using the following formula:
Co = (C1 + C2 × 3 × 28) ÷ 31, where:
Co - calculated rate for January 2013;
C1 - rate until 4 January 2013;
C2 – rate after 4 January 2013
State tax service of Ukraine by a letter of 09.11.2012, №5046/0/61-12/15-1215 reported that in order to return error or overpaid tax amounts the taxpayer must submit to the STS the application of the place of residence for tax accounting. The STS, in turn, not later than 5 days before the 20-day period from the date of receipt of the application prepares conclusion on recover the amounts from the budget and sends it to perform the appropriate authority of the State Treasury.
State tax service of Ukraine by a letter of 24.12.2012, №12223/0/71-12/15-2117 considered charging conditions for use of mineral resources for mining and noted that during the execution of cooperation agreements without legal entity the payer is a member of such contract is authorized to administer taxes, if he has the appropriate special permission.
State tax service of Ukraine by a letter of 17.12.2012, №11673/0/71-12/22-3317 informed that the export and import operations undertaken since 19.11.2012, regardless the date of signing of the external contract is applied in 90 -day period of calculations.
State tax service of Ukraine by a letter of 20.11.2012, №2723/0/141-12/S/17-3214 reported that if the owner of the land or the land user granted for gardening is Horticultural Society, and members of the company have not finalized a right to their land, such a company should pay land tax to the budget.
State tax service of Ukraine by a letter of 21.06.2012, №10601/6/15-1415 reported that the Law on advertising is not restricted on the ways of advertising. Any information (oral or written), which includes information about the product or manufacturer is advertising. Accordingly, the gratuitous distribution of goods (works, services), which has targeted and linked to the implementation of economic activity and is accompanied by the information obtained corresponds to the concept of advertising.
State tax service of Ukraine by a letter of 27.07.2012, №13319/6/15-1415 reported that royalties paid by a resident of Ukraine to the resident of Switzerland for the right to use images, is a subject to income tax at 10% according to p. 2 Art. 12 of the Convention between Ukraine and Switzerland provided that the non-resident beneficial owner of the royalties or a certificate confirming the residency status of non-resident.
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