The Cabinet of Ministers of Ukraine by its Resolution “Certain issues of providing benefits and housing subsidies to the population for the purchase of solid fuel and liquefied gas” of 08.08.16, № 540 increased the limits of cost parameters of solid fuel and liquefied gas for providing of benefits and housing subsidies to the population for the purchase of the fuel in 2016.
Thus, the marginal price of solid fuel is established at the level of UAH 2 000 per 1 ton (instead of UAH 1 532.89) and liquefied natural gas − UAH 200 per 1 balloon (instead of UAH 196.66). The government officials said that specified social guarantees, in contrast to the other, should be provided in cash for the purpose of payment by population for relevant fuel to heat houses.
The Cabinet of Ministers of Ukraine adopted a resolution “On approval of the Procedure of submission of documents in electronic form to the licensing authority and the issuance of documents in electronic form by telecommunications” of 23.08.16, № 561 and established by it the rules for the documents submission electronically to the licensing authority and the issuance of documents by means of telecommunications.
First of all, the applicant should register a personal account on a single state portal of administrative services (further − the portal). The applicant passes the authentication using digital signature in personal account on the portal. In order to confirm the registration, the activation email is automatically sent to the e-mail address specified by the applicant at registration.
Electronic documents in order to obtain a license should be submitted through the portal with the help of service tool “Service Request”. It is necessary to go through five stages for this purpose: choose the centre providing the service, a particular service, fill in the templates, download and upload documents and order the service.
Electronic documents are to be submitted to the licensing authority through the personal account on the portal, having filled in templates and/or files on which the digital signature of the applicant is superimposed. It is not necessary to provide the document in paper form.
The head and/or the person authorized by the licensing authority should impose his/her own digital signature on electronic documents issued by the licensing authority.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments and Invalidation of certain decisions of the Cabinet of Ministers of Ukraine” of 23.08.16, № 553 stated in a new version the order of state registration of rights to immovable property and their burdening.
Among the innovations it should be mentioned that for the state registration of rights it is not necessary to submit documents, details of which are in state agencies. In particular, when the registration of the document was carried out in the Unified Register of documents giving the right to perform the preparatory and construction works, and which indicate the acceptance of the completed construction of facilities, information on reworking, refusal to issue, cancellation and annulment of specified documents (hereinafter − Unified Register of documents). This concerns, for example, the document certifying the acceptance of the completed construction of the facility. Then the state registrar checks the presence of the registration in the Unified Register of documents against provided information on the registration number of the document by the applicant. Of course, this rule will work after the interaction between the Unified Register of rights to immovable property. The time limit is two months for that.
In addition, the Government clearly defined the list of cases where the state registration of rights can be performed by an application submitted in electronic form to the subject to the state registration of rights or a notary public through web portal of the Ministry of Justice.
The Cabinet of Ministers of Ukraine (hereinafter − CMU) by its Resolution “Some issues of providing of subsidies to compensate expenses for the services payment for centralized heating (heating supply) and gas, electric power supply for individual heating services of 23.08.16, № 534 approved the procedure of calculation and return to the budget of the unused amount of subsidies for reimbursement of payment services for centralized heating costs (heating supply) for gas and electricity supply for individual heating services (hereinafter – Procedure).
Taking into account the CMU Resolution “On Amendments to Certain resolutions of the Cabinet of Ministers of Ukraine” of 27.04.16, № 319, the saved subsidies for heating by the population should not be returned. After the end of the heating season, the amount of economy of power resources as a result of unused subsidies for services on centralized heating (heating supply), producers/performers of such services should return them to the budget in its entirety. The incentive to save is only for persons who received grants for service payment of individual heating (heating supply). Thus, the part of unused amount of the subsidy, equivalent value (as of May 1, new non-heating season) 100 cu. meters of natural gas or the cost of 150 kW/h of electricity (in the case of use of natural gas/electricity for individual heating), performers/producers apply as payments for services, such as a mandatory part of the payment of the household, for the following billing period. And the rest should be returned to the budget.
The same approach was declared in the Procedure by representatives of the government. Thus, the calculation of the amounts of unused “heating” subsidies should by conducted by the service provider in case when the personal account of recipient as of May 1 new non-heating season (including as of 01.05.16) is taken into account the overpayment for the service.
According to the results of calculation of the total amount of unused amounts of subsidies to be returned to the budget, this public utility prepares the act of calculation of total amount of unused amounts of subsidies in three copies, one of which it keeps, other two submits before September 1, to the structural subdivision on finance and a structural unit on social protection of the population of the district, district in Kyiv and Sevastopol state administrations, executive body of the city and district in the city council. By the end of the month in which the Act was submitted, provider of utility services should transfer the amount saved “heating” subsidies by the population on the account of the structural unit of social protection of the population.
The State Fiscal Service of Ukraine in its letter “On the procedure of VAT taxation of compensation of the transportation tax” of 04.08.16, № 16931/6/99-99-15-03-02-15 considered particularities of compensation of the transportation tax, which is paid to the leasing company by the lessee. Tax officials explain: these funds are included in the VAT taxation base and taxed in generally established procedure.
Interestingly, the payment of the transportation tax is considered by the controllers as a part of the base lease payment, and in the case of compensation of public services by the lessee it is considered as a delivery transaction.
The State Fiscal Service of Ukraine in its letter “Concerning the taxation of transactions when the transfer of housing complex from the balance of public utility to the balance of non-profit organization” of 01.08.16, № 16481/6/99-99-15-02-02-15 reported that the public utility, which transferred free of charge a residential complex from its balance sheet to the balance of associations condominiums (a non-profit organization), should increase the financial result of the tax (reporting) period in the value of such property in excess of 4% of taxable profit of the previous reporting year. According to representatives of fiscal authorities, in such a situation should be applied sub-para. 140.5.9 of the Tax Code of Ukraine (hereinafter − TCU).
The State Fiscal Service of Ukraine through public information-reference resource (hereinafter − ZIR) in the category 115.06 clarified the issue, is there a violation in the size of the minimum prices for certain types of alcohol if their free distribution during the promotional activities by the business entity that has a license for the retail sale of alcoholic beverages.
Tax officials note that the advertising of alcoholic beverages in special exhibitions by providing them free directly to the interested and/or professional visitors (with limited visit the event by minors etc.) is considered to be as retail sales of alcoholic beverages.
In the case of wholesale or retail trade in brandy, alcoholic beverages, vodka, distilled beverages and wine at prices below the minimum wholesale selling and retail for such beverages, a penalty should be imposed on the business entity – 100% of the value of obtained consignment of goods, calculated taking into account the minimum price, but not less than UAH 10 000.
Thus, the expenses of business entity for such promotions (special exhibition events) are also determined by taking into account the minimum retail prices for alcoholic beverages. After all, the advertisers of alcoholic beverages and tobacco products are required to direct not less than 5% of the funds spent by them on the advertising of tobacco and alcohol to the support of social advertising about the dangers of smoking and alcohol abuse.
The National Bank of Ukraine by its Resolution “On Amending Resolution of the Board of the National Bank of Ukraine dated 12 February 2013 № 42” of 23.08.16, № 376 obliged commercial banks agents to specify in the cash document (receipt/check etc.), which issued to the payer on the results of the transaction of receiving cash for its further transfer, information about the name of the bank and the commercial agent, on behalf of which the commercial agent provided those services. Thus, the regulator tightened the requirements for receiving of cash by the commercial agents of financial institutions.
The Social Compensation Insurance Fund of occupational accidents and diseases of Ukraine (hereinafter − the Fund) in its letter “On the rights of persons authorized to impose administrative fines of 01.04.2015” of 01.08.16, № 344-06-2 reminded that director of the executive directorate of the Fund and his/her deputies, the heads of the working bodies of the Fund and their deputies had the right to apply financial sanctions and impose administrative penalties (sec.8 of Art.15 of the Law of Ukraine “On Compulsory State Social Insurance” of 23.09.99, № 1105-XIV, hereinafter − the Law № 1105).
This is because before the foundation of the Social Insurance Fund of Ukraine the performance of the functions prescribed by the Law № 1105 was entrusted to the Executive Directorate of the Fund (para.6 of sec.VII of the Law № 1105).
