The State Tax Service of Ukraine in its letter No. 78/ІПК/99-00-07-05-01-06 dated January 21, 2022 once again reminded that individuals have the right to make cash payments to businesses within one day for one or several payment documents in the amount of up to UAH 50,000 inclusive.
Payments in excess of UAH 50,000 are made through banks or non-banking institutions by transferring funds from a current account to a current account or depositing funds in a bank or non-banking institution for further transfer to current bank accounts.
The authors of the letter noted that the settlement of an individual with a business entity for goods provided by a payment card through a payment terminal established in a commercial establishment/trade services establishment owned by this business entity will not be considered a cash settlement. They believe that cash restrictions when making payments to an individual with a business card using a payment card through a payment terminal do not apply to the payments of such individuals.
If the value of goods sold to an individual exceeds UAH 50,000, such a payment can be made in one settlement document combined with cash and payment card at the same time, provided that the amount of cash does not exceed UAH 50,000 inclusive.
The Ministry of Economy of Ukraine has prepared a new Procedure for warranty repair (maintenance) or warranty replacement of technically complex household goods.
The sphere of consumer protection on a par with other spheres of life in Ukraine is also gradually being transformed into a digital space.
Thus, at the legislative level, manufacturers (sellers) are already given the opportunity, depending on their technical capabilities, to provide consumers with operational documents for technically complex household goods, confirming the warranty obligations of the manufacturer (seller, service center), electronically (Art. 7 of the Law of Ukraine “On Consumer Protection”). At the same time, the consumer has the right to receive operational documents for technically complex household goods and in paper form.
The current Procedure for warranty repair (maintenance) or warranty replacement of technically complex household goods was adopted almost 20 years ago, and during this period most of its rules are obsolete and are irrelevant for use by businesses.
Thus, among other things, the Procedure still stipulates the need for business entities to fill in 9 different forms of documents in paper form (warranty card, detachable coupon for warranty repairs, detachable coupon for commissioning, etc.), which does not meet modern business conditions and creates administrative burden on business entities.
The draft resolution of the Cabinet of Ministers of Ukraine “On approval of the Procedure for warranty repair (maintenance) or warranty replacement of technically complex household goods” (hereinafter – the draft resolution) proposes to revise obsolete provisions of the Procedure, bring them into line with the Law of Ukraine digitalization of business processes and improvement of the service provided to the end user, as well as reducing the additional administrative burden on businesses.
The objectives of the project are:
- establishing the procedure for providing warranty obligations by the seller (manufacturer) in electronic form by:
- ensuring the possibility of registration of the purchased goods by the manufacturer (seller) on the official website of the manufacturer in the manner prescribed by the manufacturer;
- granting the manufacturer (seller) the right to request from the consumer information about the product for its identification;
- providing the consumer with access to operational documents on the official website of the manufacturer and the ability to download them electronically during the life of the product;
- exclusion of forms of documents in paper form as morally obsolete.
The Cabinet of Ministers of Ukraine will provide an opportunity for people with disabilities to buy medicines under the yePidrymka program. At the Government meeting on February 2, 2022, it was initiated to enable persons with disabilities of groups I and II to use the assistance provided under the yePidrymka program to purchase medicines.
Relevant instructions were given to the Ministry of Economy, the Ministry of Social Policy, and the Ministry of Digital Transformation.
We will remind, since January 24 funds from yePidrymka can be spent on medicines by Ukrainians from 60 years.
The Verkhovna Rada of Ukraine on November 30, 2021 adopted Law of Ukraine No. 1914-IX “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine to Ensure Balanced Budget Revenues”, which, in particular, supplemented Chapter 1 of Section XIV of the Tax Code with Article 2971 on determining general minimal tax liability of single tax payers.
According to item 2971.1 of Art. 2971 of the Tax code, single tax payers – owners, tenants, users of other conditions (including emphyteusis) of land classified as agricultural land, as well as heads of family farms, including land belonging to members of such family farms and are used by such family farms, are obliged to submit an application with the calculation of the total minimum tax liability as part of the tax return for the tax (reporting) year.
At present, single taxpayers subject to the above requirements are not able to implement reporting obligations using the reporting document form, as Order No. 578 did not provide for reporting based on the total minimum tax liability.
In order to bring the reporting forms of single tax payers in line with the adopted legislative changes, the Ministry of Finance has developed a draft order "On Amendments to Order of the Ministry of Finance of Ukraine No. 578 of June 19, 2015”.
This draft order amends the tax returns of the single taxpayer – sole proprietors, single taxpayer of the third group (legal entity) and single taxpayer of the fourth group and is supplemented by an appendix with the calculation of the total minimum tax liability.
To can get acquainted with the drafts of new forms of declarations use the following the link:
Tax return of the single tax payer – sole proprietor
Tax return of the single taxpayer of the III group (legal entities)
Tax return of the single taxpayer of the IV group.
