The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Resolutions of the Cabinet of Ministers of Ukraine from May 25, 2011 No. 559 and from October 21, 2015 No.835” of 24.05.17 No. 354 facilitated public access to urban planning documentation. Now, in real time it is possible to get access to the urban planning documentation in a network of geo-portals of all levels and on the official website of Ministry of Regional Development.
Specifically, it will be declared the information about the decision of the local executive authority or local government, which approved planning documentation (date and number of the decision, the name of the body that made the decision, the website on which it is released) and website address on which it is published.
In addition, structural subdivisions of regional, Kyiv City State Administration on Urban Development and Architecture will quarterly update information on the urban planning documentation.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of the Procedure for submission of documents electronically to the licensing authority” of 24.05.17 No. 363 approved the procedure for the submission of documents electronically to the licensing authority.
The new procedure does not make radical changes. But it opens additional opportunities. Now electronic documents can be presented to the licensing authority through the Unified State Portal of administrative services. In this case, documents that exist only in paper form should be submitted in PDF format with the putting of electronic digital signature (hereinafter − EDS) on it. This will enable to obtain faster and easier any license online.
Its decision licensing authorities sent electronically to the licensee through a personal account on the state portal. And also they publish it on their official website.
Today eight licenses in the field of foreign trade, construction and tourism were implemented through electronic portal.
The State Fiscal Service of Ukraine in its letter “On imposition of sanctions for performance of transactions for the sale of fuel without registration by the payer of the excise tax and for violation of registration of the excise invoices” of 13.05.17 No. 11856/7/99-99-12-03-03-17 reported that tax authorities would impose the fine on the payers as for tax declaration for the failure or delay in reporting on amount of tax benefits.
Since January 1, 2017 tax reporting list was supplemented by reports including those which to be submitted by the taxpayers to the controlling authorities, with the reflection of volume of transaction (transactions) for which tax and customs legislation provides for exemption of the taxpayer from the obligation of accrual of tax payment and collection (including excise tax). Thus, now the failure or untimely submission of a report on benefits will cost UAH 170 for the payers, and a repeated violations during the year – UAH 1 020 (para. 120.1 of the Tax Code of Ukraine, hereinafter – TCU).
The State Fiscal Service of Ukraine in its letter “On imposition of sanctions for performance of transactions for the sale of fuel without registration by the payer of the excise tax and for violation of registration of the excise invoices” of 13.05.17 No. 11856/7/99-99-12-03-03-17 informed how the verification of payers of the excise tax to be conducted. One of the considered situations shows that the careless reading of the inspection report will be costly for the payer.
In particular, if the payer of the excise tax missed the time of registration of exercise invoice/adjustment calculation, but 120 days have not passed, the tax authorities should fix it in the act. But they will wait with the registration of the tax notice − decision on the amount of the fine, until 120 days expire.
It should be recalled that the amount of the fine for late registration of excise invoice/ adjustment calculation depends on the time expiration and amounts to:
- 50% of the excise tax, if the document was not registered during the time limit − 120 days;
- from 2 to 40% of the excise tax, if excise invoice/ adjustments calculation was registered late, but within the 120-day period.
Thus, those who do not want to sponsor the budget in full should register excise invoice immediately after detecting of corresponding violation by controllers, without waiting for tax notice - decision from the tax agency.
The State Fiscal Service of Ukraine in its letter “On taxation of income received by individuals working outside Ukraine” of 24.05.17 No. 325/6/99-99-13-02-03-15/ІПК reminded that residents of Ukraine working abroad must declare foreign income (including salary). Because responsibility for the payment of the income tax and the war tax from foreign income is assigned to the individual (sub-para. “б” of para.171.2 of TCU). The amounts of foreign income are imposed by 18% of the income tax and 1.5% of the war tax (para. 167.1, sub-paras. 1.2, 1.3 of para. 161 of sub-sec. 10 of sec. XX, para. 170.11 of TCU).
Also the individuals can reduce the tax liability from the income tax by submitting a legalized certificate of the amount of tax paid, as well as base and/or the object of taxation, received from government agencies of the country, where he/she received the income. Of course, under the condition that such right is stipulated by international treaties, recognized as mandatory by the Verkhovna Rada of Ukraine.
The State Fiscal Service of Ukraine in its letter “On taxation of income received by an individual as a value in use of housing (apartment), owned by the legal entity (employer)” of 24.05.17 No. 324/6/99-99-13-02-03-15/ІПК expressed a loyal position on taxation of income received by an individual as a value in use of housing (apartment), owned by the legal entity (employer): if under the loan agreement, legal entity transfers to individuals (employee) to use the accommodation without determining the monetary value of that use, so in the sense of the TCU, there is no the income mark, the concept of which is explained in the paragraphs 14.1.54. That is, according to representatives of fiscal agency, it is not about the income arising in this case.
The Kyiv City Council by its decision “On approval of the Procedure of placement of signboards in Kyiv” of 20.04.17 No. 224/2446 reported that business entities, which established an information signboard in Kyiv City, to be required to send a statement with a message on its installation to the Department of advertising within 10 calendar days of its placement. Therefore, you should report about the installation at the entrance to your own or rented buildings (structures) of signboard with information about yourself (name, trademark, occupation, work schedules, etc.) in the capital, no matter where your business is registered.
It should be noted that the owners of “old” signboards should bring them into line with the requirements of the procedure of placement of signboards in Kyiv during a year (but no later than 30 days from the date of expiry of the passport on the placement of signboards).
The National Bank of Ukraine in its letter “On criteria to identify customers whose financial transactions have marks of fictitious” of 26.05.17 No. 25-0008/37888 made public a list of criteria to identify customers whose transactions have marks of fictitious. In particular, among them are the following:
- main activity - wholesale trade;
- founder/members of a company with offshore status;
- resources of the business entity do not meet the volume of business conduction;
- the head is registered on the uncontrollable territory of Ukraine (ATO zone, Crimea);
- costs, after transfer within one or more coming days, are transferred “in transit” to other business entities from different purposes of payment, which may indicate the fictitious sale transactions, etc.
It should be noted that the presence of one or more criteria does not mean that financial transactions are fictitious. But in such cases, banks can analyze such customer activity on subject of confirmation or refutation of the relevant suspicion. The customer can have one criterion or several interrelated.
Meanwhile, if the available information is insufficient for analysis, banks can request to another bank.
The Ministry of Social Policy of Ukraine by its letter “On the hourly wage system in overtime” of 24.04.17 No. 1264/0/101-17/282 explained how to pay employees overtime work under the summarized account monthly tariff rates. It is stated in this regard: hourly rate for payment of overtime work in case of accounting period of a year should be calculated by dividing the salary (monthly wage rate) established for the employee at the time of accrual of mentioned payment (at the end of the year - when the accounting period in the year), on the average monthly number of hours for the accounting period (year), which should be calculated considering the normal working hours for a year, established with the compliance of requirements of Articles 50—53, 67 and 73 of the Labor Code of Ukraine (hereinafter − the Labor Code).
The Ministry of Education and Science of Ukraine in its letter “On the license obtaining by entrepreneur for the provision of educational services in the case of group counseling, seminars” of 12.05.17 No. 6.3-1000 indicated: the subject to the licensing is educational activity carried out by educational institutions − legal entities. An individual − entrepreneur does not belong to educational institutions, therefore his/her educational activities as of 12.05.17 is not the subject to licensing.
Article 7 of the Law of Ukraine “On licensing of economic activities” of 02.03.15 No. 222-VIII, which lists the types of economic activities, subject to licensing, defines educational activities of educational institutions.
The Supreme Court of Ukraine (hereinafter − SCU) by its resolution of 15.05.17 in case No.6- 2790цс16 noted: solutions of the company manager about deprivation of employees of premiums or reducing their size, which to be adopted on the basis of provisions on bonus award and within the competence, can not be qualified as worsening terms of wages, about which the employee must be warned in advance.
It should be recalled: according to part four of Art. 97 of the Labor Code, the employer has no right on a unilateral basis to make decisions on wages worsening the conditions established by the law.
At the same time the Supreme Court reminded that the awarding of workers is a right but not an obligation of the employer and should be carried out in view of their work performance based on the relevant order of the head of the company.
The Superior Specialized Court of Ukraine by its decision of 17.06.15 in case No. 6- 12110св15 decided that an employee can be dismissed under para.5 of sec.1 of Art. of the Labor Code under the condition that he/she does not appear to work because of temporary incapacity for work which lasted at least four months in a row. So if a period of disability to be interrupted at least a day according to sick leaves, the calculation of four months period also to be interrupted. In addition, the calculation period ends regardless of whether a person appeared at work on the day of such a “break” or not.
