Taxes
INCOME TAX
The Ministry of Revenues and Duties of Ukraine by the letter № 654/Ш/15-14-14 of 05.02.2013 clarified the issue concerning the payment of taxes in the case of ABCA organizations and has informed that according to Art. 1 of the Law of Ukraine “On apartment building co-owners association” (hereinafter – the Law) as association of co-owners of apartment building (hereinafter – Association) is considered a legal entity created by the owners for promoting the use of their own property and the management, maintenance and use of the indivisible and common property. In accordance with Art. 4 of the Law, the Association is a non-profit organization and its purpose is not to obtain profits for distribution among the members.
The Ministry of Revenues and Duties of Ukraine by the letter № 1291/6/99-99-19-03-02-15 of 22.04.2013 reminded procedure for advance payments for income tax of enterprises which are being closed, and reports that the company, which falls under the par.57.1 of Art. 57 of the Tax Code of Ukraine and begins the liquidation procedure, stops paying advances fees in the reporting month, which serves the liquidation balance. Accrued such payer advance payments are taken into account in the reduction commitments declared in the liquidation declaration for income tax, which is applied by the payer at the relevant date of the reporting year.
INDIVIDUALS INCOME TAX
The Ministry of Revenues and Duties of Ukraine by letter № 1129/С/99-99-17-02-01-14 of 14.05.2013clarified the question of the right to tax abatement and reminded that, in accordance with subpar. 166.1.1, par. 166.1 of Art. 166 of the Tax Code of Ukraine (TCU) № 2755-IV on December 2, 2010, the taxpayer has the right to tax abatement on the results of the reporting tax year. In tax abatement are included the fact prior expenses during the year, approved by relevant payment and settlement documents, among other things by receipts, fiscal or trade checks, petty cash receipts, copies of contracts that identify the seller of goods (works, services) and their customers. These documents have to be reflected the cost of goods (works, services) and their period of sales (performance, service) (subpar. 166.2.1, par. 166.2 of Art. 166 of TCU).
VALUE ADDED TAX
The Ministry of Revenues and Duties of Ukraine by the letter № 1883/6/99-99-19-04-01-15 of 29.04.2013 presented the clarification regarding name wording of the buyer and the seller in tax invoices. In particular, it noted that the discrepancy between the size of the letters which indicated name of the seller and the buyer in the tax invoice and the letters of the names mentioned in the statutes of such persons, is no reason to accept such invoice, which is filed with the violation, if the other requirements of its filling are correct.
OTHER TAXES AND FEES
The Ministry of Revenues and Duties of Ukraine by the letter № 4730/5/99-99-15-01-05-16 of 03.06.2013 on the definition of the company officials reported that heads of enterprises (Chairman of the Board, President, CEO, Director, Deputy director, chief accountant), regardless of their form of ownership are considered as management officials.
The Ministry of Revenues and Duties of Ukraine by the letter № 4602/6/99-99-15-04-01-16 regarding the payment of fees for the use of radio frequency resource of Ukraine of 10.06.2013 was reminded that the payers of the fee for use of the radio frequency resource of Ukraine, who have the right to use such a resource based on licenses for use, pay the tax from the date of issuance of such documents. In case of validity term extension license for the use of radio frequency resource of Ukraine's fee shall be paid from the beginning of the term of the renewal.
The Ministry of Revenues and Duties of Ukraine by the letter № 8443/7/99-99-15-04-01-17 “On consideration of the letters (relative to the ecological tax payment)” of 17.06.2013 reported that from January 1, 2013 only in the case of accommodation by agricultural enterprises, rural and other farms which engage in producing (growing), processing and marketing of livestock products and poultry farming, the volume of manure and poultry manure in specially allocated areas or facilities, for the use of which is authorized designated authorities of waste disposal or the implementation of other aspects of waste management, they have to pay for such volumes an ecological tax.
The Ministry of Revenues and Duties of Ukraine by the letter № 1590/6/99-99-19-03-02-15 of 26.04.2013 reminded of the application of tax benefits under the action of the National classifier of Ukraine 009:2010 “Classifier of Economic Activities” and informed that temporarily for a period of 10 years since January 1, 2011 are exempt from taxation on profit tax those types of activity in economic sectors, stipulated by par. 17, subsection 4, section XX of the Transitional Provisions of the Tax Code of Ukraine.
Control and responsibility
The Ministry of Revenues and Duties of Ukraine by Order № 143 of 03.06.2013, approved the Procedure for providing by the taxpayer an application for documentary remote audit unscheduled e-examination and decision by territorial authority of the Ministry of Revenues and Duties of Ukraine to conduct such inspection. This document provides that the documentary remote unscheduled electronic inspection of taxpayers in the simplified system of taxation, accounting and reporting are carried out from January 1, 2014; subjects of micro-, small- and medium-sized businesses – from 1 January 2015, other taxpayers – from 1 January 2016.
The Cabinet of Ministers of Ukraine by resolution № 437 of 27.05.2013 approved the Procedure for the issuance, renewal and revocation of permits for the employment of foreigners and stateless persons, which provides that the territorial authorities of the State employment service in Crimea, regions, cities of Kyiv and Sevastopol, issue the permissions on work use on specific positions at the habitual domicile of enterprises, institutions, organizations.
The Ministry of Internal Affairs of Ukraine, by the order № 365 of 15.04.2013 approved the Licensing Terms for security activities, which are obligatory for the entities that carry out security activity. These Licensing Terms determine the organizational and training requirements of the security activities carrying out. In particular, it is determined that the subject of security activity must operate the active duty under instruction or training and retraining of personnel according to the requirements of Art. 11 and 14 of the Law “On the security activities”.
The Cabinet of Ministers of Ukraine by the Resolution № 417 of 22.05.2013 made changes to criteria by which to assess the risk degree of economic activities carrying out and is determined periodicity of the planned activities related to government's monitoring of compliance (control) over observance of the procedure of assessment, fixing and practice of prices (tariffs). These changes provide that the planned activities related to government's monitoring of compliance (control) over the procedure of assessment, fixing and practice of prices (tariffs) carried out by State Inspection on Prices`Control, not by the Ministry of Economy, as provided by the current edition.
The Cabinet of Ministers of Ukraine by resolution № 440 of 05.06.2013 approved the Procedure of presentation and registration of the material-technical base conformity declaration of the business entity with legal fire safety requirements, which defines file and registration procedure of the declaration of material and technical base conformity of business entity with legal requirements on fire safety, it is entitled to work start only established companies and using start by company of immovable property (buildings, structures, premises or parts thereof).
The National Bank of Ukraine by the letter № 29-113/6518-7094 of 14.06.2013 reminded that the requirement of mandatory sale of foreign exchange in the interbank currency market of Ukraine applies to all revenues from outside of Ukraine in foreign currency of Group 1 of the Classifier and in Russian rubles in favor of individuals (residents and non-residents) in an amount that is equal or exceeds the equivalent of 150 thousand UAH per month.
The Ministry of Justice of Ukraine by the order № 924/5 of 18.05.2013, introduced amendments to Regulations on the organization of levying of execution approved by order № 512/5 of the Ministry of Justice of 2 April 2012.
The National Bank of Ukraine by the letter № 48-104/1280/6433 of 31.05.2013 noted that the obligatory financial monitoring on the grounds stipulated in paragraph 4, section 1, Art. 15 of the Law, “credit to the account of funds in cash with their subsequent transfer of the same or next business day to another person”, shall be subject to every financial transaction for crediting in a single day on account of cash, which was held in the amount of UAH 150 thousand and more, if the same or next business day after crediting of cash was carried out at least one transfer of funds to another person, the sum of which equals or exceeds the amount of these enrollment.
The Verkhovna Rada of Ukraine adopted the Law № 243-VII of 16.05.2013, which establishes the features of children short stay in facilities, which transact business activities in the field of entertainment and catering. Thus, it is prescribed that children under the age of 16 years from 22.00 to 06.00 may be in nightspots and dining facilities only by the presence of at least one of the parents or other legal representative of the child or the person that accompanies him and is personal responsibility for him.
The Ministry of Infrastructure of Ukraine by the order № 316 of 27.05.2013 approved the Procedure for levying and the harbor dues rates, which provides that the harbor dues are paid to the administration of Ukrainian sea ports, except in cases determined by the Law “On sea ports”, namely: berthing dues in favor of the owner of the berth, and if the berth is in use − in favor of the appropriate user's, canal dues − in favor of the owner of the canal, tonnage dues − in favor of the harbor user, as well as the operational waters owner of berth (berths) built before the entry into force of the Law; light dues is charged in favor of state institution which organizes and carries out navigation and hydrographic support of shipping.
The Ministry of Revenues and Duties of Ukraine, by the letter № 1985/6/99-99-10-04-02-15/1436 of 30.04.2013 made clarification on call date of the tax notice about solutions to which the complaint was submitted.
The Ministry of Revenues and Duties of Ukraine, the letter № 1700/6/99-99-18-06-05-15 of 27.04.2013 considered the issue of providing of tax reporting by telecommunication facilities.
Labour and salary
The Social Insurance Fund on temporary disability by the letter № 04-29-1326 of 23.05.2013 clarified issues regarding the calculation of average salary (income, cash security) for the calculation of payments on compulsory state social insurance.
In particular, it reminded that paragraph 10 of the Procedure for calculating of the average wage (income, cash security) for the calculation of payments on compulsory state social insurance, approved by resolution № 1266 of the Cabinet Ministers of Ukraine of 26.09.2001 (hereinafter - the Procedures), determined if in the billing period before the occurrence of the insured event, the insured person had no wages for legitimate reasons, which are specified in paragraph 4 of this Procedure, or if the insured event occurs in the first working day, the average salary for the calculation of insurance premiums and the payment of the first five days of sick the employer's expense is determined on the basis of monthly tariff rate (salary) established by the employee at the time of insured event.
The Social Insurance Fund on temporary disability by the letter № 01-06-1294 of 20.05.2013 recalled that Art. 4 of the Law of Ukraine № 2240 “On compulsory state social insurance due to temporary disability benefits and expenses occasioned by the burial” of 18.01.2001 (hereinafter – the Law) entitlement to benefits for state social insurance due to temporary disability benefits and expenses, caused burial are insured by citizens of Ukraine, foreigners, stateless persons and members of their families residing in Ukraine, unless otherwise provided for by international agreements of Ukraine, consent to obligation by the Verkhovna Rada of Ukraine. This right arises from occurrence of the insured event during the period of work (including the test and the day of dismissal), unless otherwise required by law.
The Cabinet of Ministers of Ukraine by resolution № 400 of 05.06.2013 approved the Procedure for the formation and maintenance of the list of business entities which provide intermediation services in employment, and business entities engaged in hiring workers for the further work execution in Ukraine at other employers. This Procedure provides that could be included in this list of business entities, which, in accordance with Art. 36 - 39 of the Law “On Employment”, provide intermediation services in employment and workers hiring for further work performance in Ukraine at other employers.
The Ministry of Social Policy of Ukraine by the letter № 321/13/84-13 of 27.03.2013 recalled that in the case of dismissal of an employee by them shall be paid cash compensation for all annual unused vacation days, as well as additional leave to employees who have children. Valuation of the average wage for the accruals of compensation for unused leave is made according to the Procedure for Calculating of the average wage on the basis of payments for the last 12 calendar months of compensation payment for unused leave.
The Ministry of Social Policy of Ukraine by the letter № 498/13/84-13 of 08.05.2013 clarified issues of compensation accruals for unused vacation in dismissals and has informed that the average salary calculation for the calculation of compensation for unused vacation is made according to the Procedure of average salary calculation, approved by resolution of the Cabinet Ministers of Ukraine № 100 of 02.08.95, on the basis of payments for the last 12 calendar months of work prior to the month of compensation payment. If the employee has worked less than 12 calendar months, the average salary calculation is made on the basis of payment for actual worked time, i.e., from the first day of the month after registration before the first day of the month in which the compensation is paid for unused vacation.
The Ministry of Social Policy, by the letter № 286/13/155-13 of 09.04.2013 clarified the issue of allowances payment to physicians and reported that, in accordance with par. 2 of the Order on allowances establishing for long-service pay to specialists of state institutions of veterinary medicine approved by the Cabinet Ministers of Ukraine № 972 of 25.07.2007, allowances for years of service are set to specialists of public institutions of veterinary medicine who conduct laboratory and diagnostic tests, veterinary and sanitary expertise in the markets, medical and preventive work carried out veterinary and sanitary control and supervision by the state border and transport, except those that receive the allowances (extra charge) for length of service
Securities
The National securities and stock market commission (NSSMC) by the decision № 737 of 23.04.2013, approved the Procedure for cancellation of share issues registration, which establishes a mechanism for fulfillment of actions for the purpose of cancellation registration of share issue and the certificate revocation (temporary certificates) in this case: the termination of the joint stock company by liquidating or transformation (in particular, procedure for suspending of share circulation, the procedure for restoring of share circulation, the order of cancellation of registration of share issue) of non-placement, refusal from placement or non-approval of the results of its shares.
The National Securities and Stock Market Commission (NSSMSC) by decision № 823 of 14.05.2013 approved the changes in the Procedure for registration of the shares at the authorized capital change of the company. These changes, in particular, provides that for the registration of shares issuance the reissue prospectus in the case of a private placement of additional shares to JSC does not need to file in registration authority (NSSMSC, its central administration or territorial authority) certified by signature and stamp of JSC: copy, published in the official newspaper, of shareholders notifying on the possibility of realizing of their priority rights to purchase additional shares, a certificate of personal notice of all the shareholders on the possibility of realizing their priority right to acquire of additional shares containing the date and time (or start date and ending) and shareholders notifying method.
The National securities and stock market commission (NSSMC) by decision № 736 of 23.04.2013, approved the Procedure on substitution of certificate(s) of equity securities issue(s) registration in connection with the change of the name of the issuer and/or transfer of the securities in uncertificated form of existence, that establishes: the timing and procedure for substitution or denial by NSSMC of certificate(s) of shares issue(s) registration (except shares of corporate investment funds), corporate bonds, mortgage certificates, mortgage bonds, certificates of real estate activities fund, option certificates (hereinafter – the securities) in connection with the adoption by the authorized authority of the equity securities issuer's decision to change the name of the issuer and/or the decision to transfer the issue of securities in uncertificated form of existence, the list of documents submitted for the substitution of certificate(s) on registration of equity securities issue(s), and the requirements for registration of such documents.
The National securities and stock market commission (NSSMC) by the decision № 520 of 09.04.2013 approved the Procedure of issuance and registration of the shares of joint stock companies, created through the consolidation of companies (merger), demerger, spin-off or transformation or to which is associated. This document defines the procedure for shares issue of joint stock companies (hereinafter - JSC), which are created by consolidation of companies (merger), demerger, spin-off or transformation, as well as JSC, which is merged; the procedure for registration of shares issues of JSC, created by the consolidation of companies (merger), demerger, spin-off or transformation, as well as JSC, which is merged; procedure of suspension of JSC shares circulation, which are terminated in connection with their merger, demenger, consolidation or which are spin-off.
Other
The National Bank of Ukraine by resolution № 209 “On regulation of the monetary market” of 06.06.2013 has fixed from 10 June 2013 the refinancing rate in 7% per annum.
The Verkhovna Rada of Ukraine adopted the Law № 230-VII of 14.05.2013, which permitted the importation and sale in the Ukrainian of aviation gasoline at commodity item № 2710 11 31 00, according to Ukrainian Commodity Classification for Foreign Economic Activity (UCCFEA) to introduce of certified alternative fuel in Ukraine. The aforementioned aviation gasoline can be imported into the territory of Ukraine in the amount of not more than 1 thousand tonnes per calendar year. These changes have been made to the Law “On the prohibition of importation and disposal on the territory of Ukraine leaded gasoline and lead additives to gasoline”.
The Cabinet of Ministers of Ukraine by Resolution № 398 of 05.06.2013 approved the Procedure for the self-regulatory organization status recognition in the field of land management, which establishes the procedure for the recognition of the status of the self-regulatory organization in the field of land management by the State Agency for Land Resources of Ukraine (SALR). Thus, as the self-regulatory organizations in the field of land management are considered legal persons operating on the principles of self-government, and the purpose of which is not to obtain profit.
The Cabinet of Ministers of Ukraine by Resolution № 403 of 10.04.2013 approved the Procedure for average market price determining of the cars, motorcycles, mopeds, which establishes a mechanism for determining of average market price of cars, motorcycles and mopeds to determine the income from their sale (exchange) for the PIT taxation. The average market price of the vehicles is a value which is determined by statistical methods and is equivalent to probabilistic price for which may be buying and selling the specific vehicle brands and models with appropriate useful life and mileage on the fixed date for the assessment.
The Deposit Guarantee Fund by the decision № 23 of 25.04.2013 approved changes to the Rules for creating and maintaining of databases about depositors, which, in particular, clarified features of maintenance of the database about depositors in banks that are classified as problem depositors.
The State Service of Ukraine for Regulatory Policy and Entrepreneurship Development by the letter № 3414 of 18.04.2013 informed that daily regimen of enterprises, institutions, organizations, service industry entities are set independently by business entities (the owners), and in the cases, provided by legislation, the local authority addresses to this subject with a view to agreeing of the set daily regimen with the obligatory observance by the latest of the sale features of certain groups of food and non-food products, the realization of various trade types, business day of restaurant business settings (enterprises).
The Ministry of Economic Development and Trade of Ukraine by the order № 435 of 07.05.2013, has approved the techno-economic justification form of practicality of responsibility delegating on management of state corporate rights and information about the responsibility delegating transfer to manage of state corporate rights by subjects of state property management.
The Cabinet of Ministers of Ukraine by the Resolution № 379 of 29.05.2013 approved Standard tendering process procedures for the related services provision, associated with the provision of administrative services, which is determined general procedure of the tendering process for the related services provision in places, where are located centers of administrative services providing and other areas, in which administrative services are provided.
The Cabinet of Ministers of Ukraine by the Resolution № 371 of 27.05.2013 amended the procedure certification of the existence of electronic documents (electronic data) at the given time, in particular, clarified, that the time that is used in timing line, set by an accredited keys certification authority and by the keys certification center by Kyiv standard time at the moment of its formation and synchronized to Universal Coordinated Time (UTC) with an accuracy up to the second.
The Cabinet of Ministers of Ukraine by the Resolution № 387 of 03.06.2013 made changes to the par. 2 of the Procedure for grain declaration by storage subjects, according to which the declaration on the grain storage amount should apply not only to grain warehouses and grain production entities, but also to other economic entities.
The Cabinet of Ministers of Ukraine by the Resolution № 376 of 29.05.2013 made changes to the description of the license form in field of nuclear energy, according to which the form of such license is no longer considered as strictly accountable document.
The National Bank of Ukraine by the letter № 19-012/5985 of 01.06.2013 noted that the bank in relation to which took place non-fulfilment or improper fulfillment liabilities under the contracts, on the basis of which are carried out the operations, specified in par. 6 of the Regulation on the information provision by banks in Ukraine under agreements for the purchase and sale of credit resources in national currency on the interbank credit market, must to inform on it the National Bank in the “KredInfo2” not later than the last day of fulfillment of liabilities on them.
The National Bank of Ukraine, by the letter № 11-117/1363/4874 of 22.04.2013 noted that in cash orders, which are issued for the total amount spent by enterprise cash transactions (including cash withdrawals by expenditure statements), props “Receive” (in the supply cash receipts), which specifies the amount of cash, is not filled. In this case, it may not be filled and props “Signature of recipient” as recipients of cash affix their signatures to the receipt of the expenditure statements.
The Verkhovna Rada of Ukraine adopted the Law № 233-VII of 14.05.2013, which defines the state registration aspects on land plots of state and communal property. In particular, it provides that the decisions of the executive authorities or local self-government on the land plots dedication for property or use (permanent use, lease, use for agricultural purposes (emphyteusis), use of land plots owned by another for a building (superficies), servitude (easement)) was adopted without state registration of the rights of the state or local community to such land plots, except in cases where the ownership of the land plots of state or municipal property is registered in the State register of immovable property rights.
The Verkhovna Rada of Ukraine adopted the Law № 238-VII of 15.05.2013, which introduced amendments to the Law “On measures aimed at the sustainability ensuring of the enterprises of the fuel and energy complex”. According to these revivals, in particular, the procedure for debt repayment by fuel and energy companies will be valid until January 1, 2014. In addition, been amended to the Law “On the reestablishing debtor solvency or adjudication in bankruptcy”, which provides that the provisions of this Law on bankruptcy proceedings of energy companies that are participating in the procedure of debt repayment under the conditions defined by the Law of Ukraine “On measures aimed at the sustainability ensuring of the enterprises of the fuel and energy complex”, applied taking into account of considerations defined by above document, before January 1, 2014.
The Ministry of Regional Development, Construction and Housing and Communal Services of Ukraine by the order № 198 of 20.05.2013, approved changes to the Procedure of project documentation development for objects construction which, in particular, clarified that the technical design assignment on building objects drawn up and approved by the customer by agreement with the general planner.
The Ministry of Justice of Ukraine by the order № 1061/5 of 03.06.2013 amended the Rules of the notary clerical work conducting, which, inter alia, has approved the forms of: certificates of immovable property acquiring (takeover) by auction sale in the event of sale of the property in the proceedings in the bankruptcy case; statement of certification on the letter-cover with a secret testament, statement of certification on the agrarian acquittance by the participation of individuals; statement of certification on a agrarian acquittance by participation of the legal entity; indorsement of agrarian acquittance, with the participation of an individual and the indorsement of agrarian acquittance with the participation of a legal entity.
The Ministry of Economic Development and Trade of Ukraine by the order № 421 of 25.04.2013 approved the Procedure for the submission to the Ministry of Economic Development and Trade of information on the results of the electronic exchange trading of coal products by commodity exchanges which are included by the Ministry of Economic Development and Trade of Ukraine in the list of commodity exchanges on which is carried out purchase and sale of coal products. This document provides that the provision of information by the Exchange begins on the date of publication on the official web site messages on the inclusion of commodity exchange in the above list.
The Ministry of Economic Development and Trade of Ukraine by the order № 538 of 31.05.2013 approved threshold level of regulatory income rate in the electrical energy transmission by territorial (local) electric networks and in sphere of electricity deliveries at regulated tariff at the level of 14.79%.
The Ministry of Economic Development and Trade of Ukraine by the letter № 3502-06/16081-12 concerning a mandatory receiving by entities of special payment instruments in carrying out of payments for goods (services) of 07.05.2013, reminded that the business entities engaged in activities in the sale of goods , catering and services which are properly use the PPO should make the transition to the compulsory acceptance of electronic payment means for payments for the sold goods (services). A business entity is obliged to permit the use of special payment means at payments making for the sold goods (services) in accordance with the law.
The Social Insurance Fund against accidents at work and occupational diseases, by the letter № 371-06-13 of 13.06.2013 noted that the implementation of statutory functions and responsibilities of the Fund on the Prevention of Accidents is assigned to insurance experts on labor protection. Latest entitled to conduct inspections of working conditions and labor safety and conducting of prevention programs on these issues in enterprises, institutions and organizations regardless of ownership, types of economic activity, at individuals who, according to the legislation, use of hired labor. The requirements of the insurance expert on observance of labor protection legislation requirements are obligatory for execution by the employers.
The Social Insurance Fund on temporary disability by the letter № 01-06-430 of 22.02.2013 reminded that temporary disablement allowance provided to the insured person in the form of financial support which fully or partially compensates salary loss in the event of his insurance case. In addition, clarified that to the employee for the period of his temporary disability, which fell on day which according to the order on the company recognized as a day of rest, assistance (compensation for lost wages) is not deposited.
The Ministry of Finance of Ukraine by the letter № 31-08410-07-29/15861 of 24.05.2013, reminded some questions of the financial statements and reported that the companies are required to file quarterly and annual financial statements. Interim statements are prepared quarterly on an accrual basis from the reporting year beginning as part of the balance sheet and financial results report.
The National Bank of Ukraine by resolution № 241 of 20.06.2013, has defined such mandatory reserve requirements for the formation of banks required reserves:
deposits funds of legal entities and individuals in national currency on demand and funds at current accounts – 0;
deposits funds of legal entities in foreign currency on demand and funds at current accounts – 10;
deposits funds of individuals in foreign currency on demand and on current accounts – 15;
fixed period funds and deposits of legal entities and individuals in national currency – 0;
long-term funds and deposits of legal entities and individuals in foreign currency – 5;
short-term funds and deposits of legal entities and individuals in foreign currency – 10;
funds raised by banks from non-resident banks and financial institutions-non-residents in domestic currency – 0;
funds raised by banks from non-resident banks and financial organizations-non-resident in foreign currency (other than Russian rubles) – 5;
funds raised by banks from non-resident banks and financial institutions-non-residents in Russian rubles – 0.
The National Bank of Ukraine by the letter № 19-015/6892 of 25.06.2013 identified the list of securities that may be considered by it as acceptable loan security of refinancing in the III quarter of 2013.
The National Bank of Ukraine by resolution № 184 of 21.05.2013 made changes to the Chart of Accounts for banks in Ukraine and the Regulations on the application of the Chart of Accounts for banks in Ukraine, in particular, excluded the account 6027 АП “Interest incomes on loans in the investment activities, which provided to business entities”. In addition, introduced the account 2644 П “Fund assets of referendum initiative group on national referendum carrying out”.
The State Property Fund by the Order № 798 of 10.06.2013 approved the Procedure for the examination of the heads of practitioners of valuation activities, which defines the procedure on the examination passing of the heads of practitioners of valuation activities, which will carry out valuation activity on specialization 1.8 “Valuation for tax purposes and the calculation and payment of other mandatory payments which are charged in accordance with the legislation” under the direction 1 “Valuation of objects in tangible form” and/or specialization 2.3 “ Valuation for tax purposes and the calculation and payment of other mandatory payments that are levied accordance with the legislation” under the direction 2 “Valuation of integral property complexes, shares, securities, property rights and intangible assets, including the rights to intellectual property” and/or managers of business entities which intend to carry out valuation activities in the direction 3 “Valuation for tax purposes and the calculation and payment of other mandatory payments levied in accordance with the legislation”.
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