Verkhovna Rada of Ukraine adopted the Law of Ukraine of 02.10.2012, № 5414-VI, which made changes to Tax Code of Ukraine regarding taxation military-industrial complex included in the State Concern 'Ukroboronprom.'
- To determine the object of taxation is not considered income to value of donated property received by the taxpayer, if such transfer takes control 'Ukroboronprom' and state enterprises, included in its structure, with the aim of demonstrating products and joint or independent testing of products for military use, support the research activities and so on.
- Exempt from taxation real property free transfer of control 'Ukroboronprom' and state-owned enterprises, which included in its structure, if such transfer is for the purpose of the display of goods and joint or independent testing military products, support research activities and so on.
Cabinet of Ministers of Ukraine issued Resolution on 24.10.2012, № 969 'On Amendments to the list of special baby food own production, profits from the sale of the customs territory of Ukraine shall be exempt from taxation.' This list gets 7 kinds of products (instead of the previous version provided 77 positions).
Cabinet of Ministers of Ukraine by Resolution dated 24.10.2012, № 973 introduced changes to the list of specific actions on economic activities or economic activities that can not be carried out on the basis of the declaration of conformity logistics entity's legal requirements.
Cabinet of Ministers of Ukraine by Resolution of 03.10.2012, № 960 introduced changes to the definition of criteria for classification of objects of state property to those that are of strategic importance to the economy and national security.
Supplements to such objects are entities of the public sector that meet one or more criteria, including:
• perform the extraction and processing of minerals of national importance;
• belong to the aviation and rocket-space industry;
• assign to categories of civil defense;
• the average number of staff exceeds 5 000 people;
• belong to the category of large taxpayers;
• rail transportation, as well as enterprises of sea and river transport, etc..
Ministry of Finance of Ukraine by the Order of 31.05.2012 № 657 'On the implementation of customs formalities in accordance with the declared customs regime' approved the procedure of customs formalities in accordance with the declared customs regime; Procedure for customs clearance of goods through the customs border of Ukraine with books (ATA) A.T.A., as well as instructions for completing the graph book (carnet) A.T.A. customs authorities.
Ministry of Finance of Ukraine by the Order of 26.09.2012 № 1032 amended the form of a report on the use of taxpayers of income tax released funds in terms of performance provided by the taxpayer.
Ministry of Agrarian Policy and Food of Ukraine by Order of 12.09.2012, № 559 approved the procedure for monitoring compliance with licensing conditions for economic activities on the land auction. Procedure defines the peculiarities organizing and conducting inspections; rights and duties of the commission of the licensee, the rights and obligations of the licensee; requirements to test results, the terms of the decision to cancel the license and appeal.
National Commission for carrying out state regulation in energy by Resolution of 13.09.2012, № 1181 approved the Rules for natural gas entities that regulate relations arising between gas supplying, gas distribution, gas transmission companies and consumers of natural gas.
In particular, see: beyond the carrying membership and operational responsibilities of the parties, especially the commercial gas, as well as treatment and conditions of supply (transportation / distribution) of natural gas, conditions and termination of contracts (restriction) and reducing supply / distribution / transportation of natural gas; calculations use of natural gas; rights responsibilities of the natural gas market.
National Commission for carrying out state regulation in the field of Financial Services by Regulation of 09.10.2012, № 1671 approved requirements for the participation of insurance companies (insurers) in agricultural insurance with state support.
Found that the insurance company (insurer) may carry agricultural products insurance with state support if they meet the following requirements: experience of implementation of property insurance for the last two years, the availability of qualified personnel, the net asset value of the insurance company (insurer) must not be less than the size registered share capital of the financial institution and must be confirmed by the audit report for the last reporting date prior to acquiring the Agrarian insurance pool etc.
State Property Fund of Ukraine by the Order of 19.09.2012, № 3534 introduced changes to the approval of reorganization plans, settlement agreements and lists of liquidating the masses. In particular, the amended rehabilitation plan that the debtor must meet the typical form of the rehabilitation plan established state authority on bankruptcy and include: characterization of the debtor, the structure of payables and receivables, analysis of the likely liquidation of the debtor, its social impact, measures to restore the solvency of the debtor, the calculation of the required funds to implement these measures, measures to verify the size of the share capital in compliance st.155 CCU, socio-economic consequences of this reorganization.
In addition, short term agreement by Fund plan rehabilitation debtor (granting consent to the rehabilitation manager) within 10 days of receipt of the plan of reorganization and documents (the previous version of the Order provided a period of 1 month).
Ministry of Justice of Ukraine by letter dated 03.10.2012, № 10910-0-26-12/83 reported that subjects the grain market are free to manage their own resources grains and their products, to contract for their sale. Export-import of grain and products of its processing are performed by a certificate of quality of such products. Certificate is issued for a fee State Agricultural Inspection in the manner prescribed by Cabinet of Ministers of Ukraine.
State Tax Service of Ukraine in letter dated 17.10.2012, № 6274/0/71-12/15-1417 «On filing a tax return' is noted.
Duty of information on transactions with a single tax payers in the tax accounts canceled. Thus there is a need for accounting indicators of tax returns for income tax accrual basis. Given the above, the amendments to the forms of tax declarations exception Annex OK taxpayers can not file (not filled) Annex OK to return income tax, beginning with the reporting period - 9 months in 2012.
