The Verkhovna Rada of Ukraine adopted the Law, which established that Scientific and Academic staffs, which have academic status and / or a scientific degree and work at universities, scientific institutions and organizations at primary place of employment not less than rate 0.75, are not the subject to the military service during the mobilization period, on the special period.
If the mentioned above employees were called up for military service before the adoption of this law, they should be discharged. However, they may continue military service at their will. Appropriate amendments were made to Art.23 of the Law of Ukraine “On mobilization preparation and mobilization”.
The Verkhovna Rada of Ukraine enacted a law under which the individuals- unified tax payers of 2 and 3 groups with income amount to UAH 1 million were entitled not to use the cash register regardless of their activity.
When amendments to para.296.10 of the TCU (from the date of publication of the Law) have come into force, cash register is not to be used by the unified tax payers of:
- 1group;
- 2 and 3 groups (individuals - entrepreneurs) regardless of their type of activity, those who have income amount less than UAH 1 million during a calendar year.
The unified tax payer is required to use the cash register in case of exceeding the income amount over UAH 1 million during calendar year.
The Cabinet of Ministers of Ukraine made amendments to its Resolution “On provision of a monthly targeted assistance to people, who migrate from the temporarily occupied territory of Ukraine, the areas of anti-terrorist operation and populated areas that are located on the line of contact, to pay the living expenses, including utilities and communal payments” of 01.10.14, № 505. The amendments are made by the Resolution of the CMU “On Amendments to the Cabinet of Ministers of Ukraine dated 1 October 2014 № 505” of 15.06.15, № 427.
Thus, to obtain the monthly targeted financial assistance, the authorized representative of in-migrant family should:
- apply to the institution of authorized bank (at the actual place of residence (stay) of the family) to open a current account, presenting Passport of the citizen of Ukraine or any other identity document;
- submit relevant application to the bank but to the address of the social protection body of the population. To determine the date, time and address of the application submission, the authorized representative of in-migrant family should just apply to the contact centre of the authorized bank.
PJSC “State Savings Bank of Ukraine” (hereinafter - Oshchadbank) is an authorized bank, which is appointed to open and serve current accounts, and credit financial assistance. The bank should accept the documents required for obtaining financial assistance from the authorized representative of in-migrant family. Such current accounts are opened free of charge.
The branch of Oshchadbank should send an application of in-migrant on appointment of the assistance with the attached documents to the social protection body of the population not later than three working days from the opening date of current account. This documentation package should be confirmed by the covering letter where the current account details of the in-migrant are specified.
If the branch of Oshchadbank sends the application without all the required documents, the social protection body of the population sends to the representative of in-migrant family a message of the list of documents that are required to be additionally submitted.
To the application for obtaining of financial assistance, which is submitted to the social protection body of the population, should be added:
1) copy of the marriage certificate, copies of birth certificates of children certified by personal signature of authorized representative of the family;
2) written consent of freeform for payment of financial assistance to the authorized representative of the family from other family members;
3) consent to the processing of personal data;
4) written permission for disclosure by the authorized bank of information containing the bank secrecy regarding the current account opened to the authorized representative of the family in a banking institution.
The bank should transfer the financial assistance on current account of the in-migrant family within three (now - not later than two) working days after receipt of funds to the account from the Ministry of Social Policy of Ukraine.
The State Fiscal Service of Ukraine in its letter “On Value Added Tax” of 22.06.15, № 22408/7/99-99-19-03-01-17 explained how the VAT payers could use the overpayment amounts available as of 01.01.15 on the results of reporting period for June 2015 / II quarter 2015.
Situation 1. The VAT amount payable to the budget is declared in tax return for June / II quarter
In this situation, the taxpayer should specify the full amount of VAT payable to the budget in line 25.1of the tax return. This obligation could be reduced by existing overpayment in the following way:
- if the overpayments amount equals to the tax amount declared in line 25.1, the latter is considered to be paid off by means of the overpayment, which is automatically debited from the integrated card of the taxpayer by the controlling authority;
- if the overpayments amount is less than the tax amount declared in line 25.1, the latter, as in the previous case, is automatically paid off by means of the overpayment, and the taxpayer should transfer the difference in a general manner on his/her electronic VAT account;
- if the overpayments amount exceeds the tax amount payable to the budget, the amount declared in line 25.1 of the tax return is considered to be repaid and the overpayment balance should be carried to the next line 20.2 of the next reporting (tax) period (July 2015 / III quarter 2015). In this case, such amount could be taken into account only in reducing of the tax amount payable to the budget on the results of the next reporting (tax) periods.
Situation 2. The tax amount, which is subject to the budget repayment (23.2 line), or the amount of negative value, which is included in the tax credit of the next reporting period (line 24), or the taxpayer declares the lack of indexes reflected in III line of tax return is declared in tax return for June / II quarter.
In this case the overpayment amounts available as of 01.07.15 are to be included in line 20.2 of the tax return of the next reporting (tax) period (July / III quarter) by the payer, and could be used only to repay the tax amount payable to the budget.
Thus, the controllers recommend, starting from 10.07.15, at the request to receive messages (extract) on the overpayments amount accounted in ICTP (integrated card of the taxpayer) as of 1 July 2015.
The Social Insurance Fund on Temporary Disability in its letter “On assistance for funeral” of 13.05.15, № 5.2-32-841 notes that the documents issued by the Russian Federation in Crimea have no force or effect in the territory of Ukraine. Therefore, the death certificate of the deceased citizen of Ukraine, issued by the body controlled by the occupation authorities of the Crimea, could not be the basis for the payment of assistance for funeral at the expense of the Social Insurance Fund on temporary disability.
However, the Fund experts note: relatives of the deceased can apply to the Ministry of Justice of Ukraine for explanation concerning the exchange of this certificate in the territory of Ukraine.
