Taxes
VALUE ADDED TAX
The State Tax Service of Ukraine (hereinafter - STS) by letter of 04.04.2013 recalled that after the adoption of the tax invoice or the calculation of adjustments in electronic form shall be affixed on them electronic digital signature of officials of the taxpayer in the following order: first - the electronic digital signature of the accountant-general (accountant) or the head; the second - the electronic digital signature which is analogous of the seller seal.
In addition, the STS clarified that in the accountant absence an electronic digital signature of the taxpayer officials shall be affixed in the following order: first - the electronic digital signature of the head, the second - the electronic digital signature which is analogous of the seller seal.
INCOME TAX
The Ministry of Revenues and Duties of Ukraine by the letter № 88/99-99-22-0318 of 01.04.2013 reminded that the individual (tax agent) has the right independently to apply tax exemptions or reduced of tax rate, provided with relevant international treaty of Ukraine at the time of payment of income by non-resident, if such non-resident is the beneficial (factual) recipient (s) of income and a resident of a country with which concluded an international treaty of Ukraine.
In addition, the Ministry clarified that confirmation of the beneficial recipient of income - one of the conditions of application of the preferential rate or exemption from tax on income of non-residents.
OTHER TAXES AND FEES
The Verkhovna Rada registered a draft of Law № 2672 of 01.04.2013, which offered to establish an environmental tax on solid waste disposal. Thus, the tax, which refers for disposal of solid municipal waste will be deducted and paid to the budget by tax agents. To the tax agents belong the business entities that provide the transportation of municipal solid waste in a designated disposal places or objects.
The Cabinet of Ministers of Ukraine by the Resolution № 244 of 01.04.2013, approved the Procedure for alienation in the process of the debtor's property readjustment by substitution of assets. Thus, as the alienation, in accordance with this Procedure, may be subject to the integral property complex of the debtor's or defined by readjustment as a part of his property with the appropriate (proportional) part of its liabilities (except for those arising on the requirements of the bankruptcy creditors).
The Cabinet Ministers of Ukraine by resolution № 268 of 15.04.2013 approved the Procedure for notification of owners and users of land plots located inside of the protected zones of main pipelines, about the restrictions in the use of such land plots.
This notifications sets out the procedure of notification by pipelines enterprises the owners and users of land plots, located inside of the protected zones of main pipelines, about, established by the Law “On legal regime of land protected zones of pipelines”, limitations in the use of such land plots.
The Verkhovna Rada registered a draft law № 2794 of 12.04.2013, according to which the average market price of passenger cars, motorcycles, scooters determined by the central executive authorities, as to ensure a public policy formation in the field of economic development, without analysis of the actual selling price of the vehicles. Specified changes were planning to make into the Tax Code.
Control and responsibility
The President has registered in the Verkhovna Rada a draft of the Law № 2698 of 02.04.2013, which proposed to make amendments to some legislative acts, according to which, in particular, the enterprise will not have to submit a logistical base conformity declaration to requirements of the legislation on fire safety in the use of objects that are in procedure established by law are taken into use after completion of construction, reconstruction, restoration or repair.
The Cabinet of Ministers of Ukraine registered the Draft Law № 2795 of 12.04.2013, which offered to make changes in some legislative acts, namely, the cancellation of mandatory use of seals for economic entities of private law. In addition, the draft law provides that, for the seal processing will not need to receive any permission documents. In case of acceptance, the law will come into force in one month after its publication.
The National Bank of Ukraine by letter № 29-209/4174/4330 of 11.04.2013 noted, that the requirements of the decision№ 476 of 16.11.2012 “On the procedure of remittances payments abroad for physical persons” on the mandatory sale on the interbank foreign currency market of Ukraine of revenues from outside of Ukraine in foreign currency in favor of physical persons in relation to the members of diplomatic missions, consular institutions of foreign states and international organizations in Ukraine, if the latter are not citizens of the country or do not reside there permanently and are not accredited by the Ministry of Foreign Affairs of Ukraine, do not apply.
The Verkhovna Rada registered a law draft № 2566-1 of 05.04.2013, where, in particular, it is proposed to exclude from the Commercial Code the provisions of which provides, that the parties to of the economic obligation may mutually agree in advance to determine the agreed amount of losses to be recovered, as a fixed amount or as a percentage rates depending on the amount of the failure to liabilities perform or violations of the terms of its parties.
Labour and salary
The Cabinet of Ministers of Ukraine by Resolution of 22.04.2013 № 305 approved the procedure for the formation of special commissions to take measures to prevent a sharp increase of unemployment during mass layoffs. They provide that into case of a mass release of employees initiated by the employer due to part one of Art. 48 of the Law of Ukraine “On population employment”, local state administrations may form the commission, by order of their heads. This order appears on the basis of information provided by territorial authorities of the State Employment Service.
Other
The Cabinet of Ministers of Ukraine by resolution № 238 of 08.04.2013 approved the procedure for the auction and the investment tender for the sale of common property complexes, blocks of shares, belonging to the state in the authorized capital of the joint-stock companies, formed in the process of privatization or corporatization of state-owned coal mining enterprises.
This Order provides that the preparation for the sale of common property complexes, blocks of shares, belonging to the state in the authorized capital of the joint-stock companies, formed in the process of privatization or corporatization of state-owned coal mining companies at the auction, the investment tender is carried out with the requirements, established for the corresponding group of objects of privatization, determined in accordance with the classification of objects of privatization, described in Art. 51 of the Law “On privatization of state property”.
The State Customs Service by letter № 16/1-16.1/805-ЕП of 02.04.2013 recalled that the Interdepartmental Commission on International Trade take a decision № СП-275/2012/4423-08 on 28.04.2012 “On the application of special measures concerning import into Ukraine of passenger cars regardless of their origin country of and exports”, the message about which was published in the newspaper “Uriadovyi Courier” the number 48 of 14.03.2013. The mentioned decision shall enter into force in 30 days after publication of the statement of its.
The Cabinet of Ministers of Ukraine by the resolution № 243 of 03.04.2013 made changes in the Procedure to engage in wholesale and retail trade of transport facilities (hereinafter - TF) and their components, having identification numbers. These innovations provide, in particular, that the registration of sale contracts of TF may be carried out in the State traffic inspectorate. In addition, is established that the forms of certificate invoices, transfer and acceptance acts, and, respectively, registration plates for single trips and “Transit” are not complete documents of strict accountability.
The Cabinet of Ministers of Ukraine registered the Draft Law № 2772 of 10.04.2013, which suggested to make changes into the Law “On protection of domestic producers from subsidized imports”, in particular, to specify the notion of “subsidy”. Thus, as the subsidy is considered financial or other support of public authorities of production, processing, marketing, transportation, exports, consumption of such goods, resulting which the subject of economic and legal relations of the exports countries would receive no benefit (profit), as well advantage.
The Ministry of Finance of Ukraine by order № 476 of April 11, 2013 approved the Methodical recommendations on verification of the comparability of the financial statements.
The Cabinet of Ministers of Ukraine by resolution № 299 on 22 April 2013 approved the Temporary Procedure for certification of seeds and planting materials, which establishes a procedure for determining and certifying of conformity varietal and sowing qualities of seeds and planting materials at all stages of reproduction.
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