The Prime Minister of Ukraine during the meeting of the Government announced a number of decisions that will be the impetus for the development of childhood.
In particular, the Government introduces the tradition of providing newborns with a special baby box, which will be filled with the things needed for the first weeks of a baby’s life.
Also, in Ukraine the concept of hiring a “municipal nanny” is introduced by the decision of the Government and with the support of local authorities since January of the next year. The payment of its services will be partially compensated from the budget.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated June 15, 2011, No. 809 and dated January 27, 2016, No. 70” of 23.05.18, No. 393 specifies the procedure for the preparation, implementation, monitoring and completion of projects of economic and social development of Ukraine, supported by international financial organizations.
If the state enterprise receives funds from international creditors, then it should agree documents for the investment project with the Ministry of Finance of Ukraine. Such amendments were made for the coordination of attraction of foreign investments with the provisions of Part 4 of Art. 67 of the Commercial Code of Ukraine.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for Taxation of VAT” of 16.05.18, No. 2174/6/99-99-15-03-02-15/ІПК recalled the general rules for calculating of VAT compensation of Art.199 of TCU and reported that in the reporting periods, when the payer did not perform transactions to purchase goods/services that to be intended for simultaneous use in transactions taxable and exempt from taxation, the norms of Art. 199 of TCU should not be applied. Therefore, tax obligations should not be accrued in that reporting period in accordance with para.199.1 of TCU.
Of course, if there are no purchases at all, then there is no need to distribute VAT. However, if there were purchase of goods/services, it would be difficult to take advantage of the help of controllers. After all, the VAT payer should him/herself assess whether he/she purchased goods/services for simultaneous use in concessional and taxable supplies.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Value Added Tax” of 21.05.18, No. 2231/6/99-99-15-03-02-15/ІПК promulgated its view on the application of a special registration period for the adjustment calculation for reduction. It should be recalled that the buyer is obliged to make such a calculation in the Unified Register within 15 calendar days from the date of receipt of such adjustment calculation (para.17 of sec. 201.10 of TCU). Representatives of the fiscal department report: TCU has no mechanism for fixing the date of receipt by the buyer of this calculation of the adjustment. Therefore, they recommended registering the adjustment calculation for the reduction taking into account the general terms (sec.15-16 of para. 201.10 of TCU):
- compiled from 1 to 15 calendar days (inclusive) of the calendar month - until the last day (inclusive) of the calendar month in which they are drawn up;
- compiled from 16 to the last calendar day (inclusive) of the calendar month - up to 15 calendar days (inclusive) of the calendar month following the month in which they are drawn up;
Otherwise, inspectors warned of the possibility of errors in the preparation of tax returns, and misunderstandings in the calculation of ΣПеревищ index in the VAT electronic administration system.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Submission of the Specifying Tax Declaration on the Company Income Tax in 2018 for 2014” of 18.05.18, No. 2213/6/99-99-15-02-02-15/ІПК explained an important nuance in the application of the statute of limitations for submission of the clarifying declaration. In response to an individual explanation, representatives of the fiscal department noted whether the payer can clarify the income tax declaration for 2014, if clarifying declarations have been already submitted to it.
In their opinion, the payer, who finds errors in the tax declaration, to which the clarifying calculations were submitted earlier, can correct such mistakes no later than the end of the 1095 day following the last day of the deadline for submitting such a tax declaration. In their reply, the representatives of the fiscal department refer to paras. 50.1 and 102.1 of TCU.
Thus, according to the fiscal authorities, the filing of the clarifying declaration does not extend the 3-year period, during which it is possible to clarify the tax-profit reporting. It is calculated from the final date of submission of the declaration, but not from the filing of the last clarifying declaration.
The Ministry of Social Policy of Ukraine by its Order “On Approving Requirements for Expert Organizations that Intend to Execute the Examination of the State of Labor Protection and Industrial Safety” of 12.04.18 No. 507 approved Requirements for expert organizations that intend to carry out labor protection and industrial safety. Such legal entities carry out the specified expertise, necessary for employers, who are authorized to perform high-risk work and to operate (use) machines, machinery, equipment of increased danger.
It should be recalled that this permission is issued on the basis of the expert opinion carried out by the expert technical centers related to the sphere of administration of the central executive authority implementing the state policy in the field of labor protection or by independent expert organizations that provide scientific and technical support to state supervision in the sphere industrial safety and labor protection. This is exactly what Part 3 of Art. 21 of the Law of Ukraine “On Labor Protection” of 14.10.92, No. 2694-XII says.
The requirements contain, in particular, a list of documents and procedures, which are necessary for legal entities, who intend to carry out expertise in the field of labor protection. Moreover, they need specialists who have a certified qualification in a certain area and conduct an expert examination.
The expert organization must be accredited by the National Agency for Accreditation of Ukraine as an inspection body that performs inspection as a third party. It cannot do without the conclusion of a contract of voluntary insurance of liability to third parties.
The Fund for Compulsory State Social Insurance of Ukraine in the event of unemployment adopted a Resolution “On approval of the Procedure for writing off bad debts for payment of insurance premiums for compulsory state social insurance in case of unemployment” of 30.03.18, No. 167 and determined the mechanism, conditions and grounds for writing off debt for payment of insurance premiums for compulsory state social insurance in the event of unemployment and the amount of penalties that were calculated and/or not paid in the period before 01.01.11, including insurance contributions, the payment date of which as of 01.01.11 has not come.
In particular, the debt of insurance contributions is subject to write-off in the following cases:
- recognition of the payer of insurance contributions as a bankrupt, the claims for which were not satisfied due to insufficiency of bankruptcy property;
- presentation of creditor claims to the insured after the expiration of the period established for their submission;
- liquidation of the policyholder, when claims for payment of insurance contributions remained unsatisfied due to insufficiency of the insured’s property;
- reorganization of the debtor, if the rehabilitation plan provides for the forgiveness of the debt to pay insurance contributions;
- the court’s decision to terminate the policyholder or his entrepreneurial activity, which is not related to bankruptcy;
- declarations of an individual using hired labor, deceased or recognizing in court the missing persons;
- the court’s decision, which entered into legal force, on the refusal on the debt collection;
- missing the deadline for submission of executive documents for execution;
- acts of force majeure, which make it impossible to collect the debts.
