Legistation Overview (April 2014)

Taxes

VAT

The Verkhovna Rada of Ukraine adopted the Law of Ukraine 'On prevention of financial disaster and arrangement of conditions for economic growth in Ukraine ' of 27.03.2014 № 1166-VII.

The Law comes into force gradually, and some provisions came into force on 1 April 2014. In particular, is implemented on a regular basis the basic rate of income tax at the level of 18% and VAT at the level of 20 %. Also, the law provides that up to1 October 2014 is subject to VAT at 0% rate export of certain cereals and industrial crops by agricultural companies producing of cereals and industrial crops grown on agricultural land - their own or constant used at the date of export.

Transactions of the supply of medicines and medical products will be subjects to VAT at 7% rate. Also, introduced tax on mandatory pension insurance at the rate of 0.5% in transactions of purchasing by firms and individuals foreign currency in non-cash or physical form.

PIT

Since 1 July 2014 will be established the progressive scale of taxation of personal income tax of passive income (interest, excluding interest, the amount of which does not exceed 17 costs of living per year for the working person , dividends , interest, royalties, investment income ) at rate of 15% , 20 % and 25 % depending on monthly taxable income with the introduction of the taxpayer obligation to recalculate accrued (paid ) tax. Also, introduced  personal income tax at rate of 15% (17%) of retirement benefits if their size exceeds 10 thousand UAH. The beginning of July will be marked with increase in the excise tax and the minimum excise obligations on tobacco products.

Law introduced indexation of normative monetary valuation to determine the base for taxation of fixed agricultural tax. This innovation will come into force on 1 January 2015.

The Ministry of Revenue and Duties of Ukraine in its letter of 25.06.2013 № 5539/6/99-99-17-03-03-15 informed that in redemption by the bank savings (deposit) nominee certificate the amount of deposit of physical persons is not subject to Personal Income Tax, including situation if a person has purchased mentioned certificate at the secondary market.

Savings (deposit) nominee certificate can be bought and sold between individuals. At the same time securities trader, including bank, is not involved in transactions of purchase and sale (transfer of rights on such certificates) or the implementation of settlements between individuals, thus do not take the functions of a tax agent. Investment income is taxed at the rate of 15% (17%) and declared by the seller.

The Ministry of Revenue and Duties of Ukraine has considered conditions for exemption from personal income tax treatment aid.

Answering the question, if subject to personal income tax the amount of funds given by charitable organization as aid to treatment or medical care of an individual in Ukraine or abroad, the Ministry reported the following.

Are not subject to personal income tax assets or property (services ) provided as aid to treatment and medical care of the taxpayer at the expense of the charitable organization. This concerns aid to pay the cost of such services both in Ukraine and abroad.

This exemption can be applied with the appropriate documents confirming targeted assistance (prepay) or the fact of service (post pay).

It might be documents confirming the need of citizen in treatment and medical care (in particular, the presence and characteristics of illness, injury, poisoning, pathological condition), the documents on providing services that identify the provider and the recipient, the amount and cost of services: contracts, payment and settlement documents, acts of service, other documents depending on the required treatment or medical care, disease and condition.

This explanation has the status of generalizing tax advice (Order of 10.04.2014, № 235).

Other taxes and duties

ncreased rates of:

• fees for use of radio frequency resource ;
• payment for use of mineral resources for mining, expanded range of taxpayers for the use of mineral resources;
• excise tax on new cars and motorcycles with engine of more than 0.5 liters; increased excise tax on motorcycles with engine of 0,5 l at the level of 0.06 euro per 1 cu cm;
• excise tax on automobile body.

Since 1 May will be increased rate of excise duty on beer and ethyl alcohol and other alcoholic distillates, alcoholic drinks - since 1 September 2014.

The Ministry of Revenue and Duties of Ukraine in its letter of 24.03.2014 № 6725/7/99-99-18-02-01-17 explained the procedure for re-registration of Crimean taxpayers.

In Crimea introduced a new mechanism that allows to re-register business on the mainland and pay taxes in accordance with the legislation of Ukraine.

To change location or place or residence legal entities and physical persons – entrepreneurs, registered in the Crimea, should appeal to Ukrainian State Registrar in regions and in Kiev. In turn, tax authorities, receiving information from the USR (the Unified State Registry) on changes take such taxpayers for registration.

Those taxpayers, who carry out the re-registration, but are not included in the USR should submit to the tax authorities of the selected region corresponding application, on the basis of which will be carried out their registration.

All business entities that are already in the transitive state from Crimean tax inspections in regions or Kiev tax inspections, considered as accepted for registration.

Legal entities or self-employed persons who are registered in Crimea and the main places of tax payment  of which are tax inspections in regions or Kiev in such inspections should be registered as insurers - payers of Unified Social Contribution.

In all four cases after registration tax payers should pay taxes, fees, Unified Social Contribution, submit tax returns (reports, calculations) and fulfill other obligations of taxpayers in regions and in Kiev.

Control and Responsibility

The Verkhovna Rada of Ukraine voted for cancellation of a significant part of permits included in the 'List of permits' (The Law of Ukraine 'On Amendments to Certain Legislative Acts of Ukraine on reducing the number of permits' of 04.09.2014).

Amended the legislation in terms of reducing the number of permits in the areas of environment, health and epidemic control, chemicals and waste management, labour protection, as well as in the grain industry, production of energy from alternative sources, in advertising, tourism and many others fields.

In addition, limited scope and increased the validity of individual permits and established the possibility of economic activities on the basis of the declaration without permits.

Also canceled the number permits, which are not included in the list mentioned above, but which are needed for establishing by special laws.

The law prohibits to require from entities receiving permits not listed in the list, except defined in the sphere of national export control, government regulation of financial services markets, protection of state secrets , protection of economic competition , using of nuclear energy.

State Service of Ukraine for Regulatory Policy and Entrepreneurship Development on its official website provided a detailed list of 83 canceled permits and links to regulations that provide its receiving.

The Verkhovna Rada of Ukraine adopted the Law 'On restoration of confidence in judiciary of Ukraine '.

With the entry into force of the law all persons with administrative posts (chairpersons of high specialized courts, their deputies and clerks of high specialized courts, courts of appeal chairpersons, their deputies and clerks of appellate courts, chairpersons of the local courts and their deputies) in the courts will be considered exempted from their posts.

Simultaneously will be disbanded acting on today compositions of the Higher Qualification Commission of Judges and the Supreme Council of Justice , and their members will be deprived of the right to occupy similar posts in the relevant authorities of the new convocation .

In addition, will be founded a Special Temporary Commission for verification of judges of general jurisdiction, which will include 15 members. The Supreme Court, the Verkhovna Rada and the Government Plenipotentiary for anticorruption policy appoint 5 members. The Commission will act at the Supreme Council of Justice.

Verification of judges should be conducted within a year since the formation of the commission.

Judge of general jurisdiction are subject to verification, if he had decided to limit the rights and freedoms of citizens to hold rallies in the period from 21 November 21 2013, as well as a number of other decisions made in the same time period (for example, preventive measures to protesters).

The Ministry of Revenue and Duties of Ukraine in its letter of 02.04.2014 recalled about abidance by rules on goods transfer when choose 'green channel'.

Through 'green channel' is allowed to transfer:

1) belongings: two mobile phones , one video camera , one camera, two portable personal computers , sports equipment , jewellery, clothes, shoes that were in use, 500 ml of eau de toilette and / or 100 ml of perfume and other goods for personal use;

2) products whose total value does not exceed EUR 500 , weight - 50 kg (land ) and 1000 euros ( air);

3) cash currency of Ukraine and foreign currency in an amount not exceeding 10 000 euros (equivalent ) per person;

4 ) alcoholic beverages: vodka, brandy , whiskey in volume of 1 liter, wine - 2 liters, beer - 5 liters;

5) tobacco - 200 cigarettes or 50 cigars or 250 grams of tobacco ( or 250 grams of these products);

6) food for own needs on the amount not exceeding 200 euros:

- in the original container (intended for retail) - 1 pack or a total weight  not more than 2 kg of each item;

- without packaging - up to 2 kg of each item;

- indivisible product ready for immediate use - 1 unit of each item;

7) drugs : not more than 5 packs of each item per person ( except containing narcotic or psychotropic substances) or not exceeding specified in the recipe, issued in the name of that person and stamped by the doctor and/or health care institution.

Violation of rules leads to the penalty of 100 non-taxable minimum of incomes of citizens (1700 UAH). In the goods, prohibited for import into the customs territory of Ukraine, are found, provided their confiscation.

Accounting

The Ministry of Revenue and Duties of Ukraine in its letter of 04.04.2014 № 7860/7/99-99-19-04-02-17 notes that tax bills drawn up for supply of medicines and medical products taxed at rate of 7 % recorded in Section I of the Register of tax bills as follows:

- Serial number of the tax invoice should contain a special mark '7', which is placed behind the serial number through slant line;

- In column 7 of Section I of the Register should be indicated the total cost of medical products delivered with VAT;

- In column 9 of Section I of the Register should be indicated the amount of VAT calculated at rate of 7% of the tax base;

- In column 10 of Section I of the Register should be indicated the tax base - the cost of medical products without VAT;

- Other columns of Registry Section I filled in a general manner.

Tax bills for purchased medicines, which are taxed at rate of 7%, recorded in Section II of the Register in a general manner. Serial number of tax bill should contain a special mark '7', which is placed behind the serial number through slant line.

The Ministry of Finance of Ukraine by its Order of 15.04.2014 № 401 corrected Methodological Recommendations on verification of comparability of financial reports.

In the focus of attention are the following forms:

form 2 'Statement on financial results (Statement of comprehensive income)' corrected 'arithmetic' of lines 2010 and 2460 in column 3;

form 3-н 'Statement oт Cash Flows (Indirect method)' taken out alignments 77 and 90, as well as the following changes have been made:

form 5 «Notes to the annual financial statements»:

The Ministry of Finance of Ukraine by its Order of 11.04.2014 № 397 amended the budget classification, approved by Order of 14.01.2011 № 11, adding codes for payment:

code 11010800 - income tax of private individuals from income in the form of interests;

code 11010900 - income tax of private individuals from the amount of pension payments or monthly lifetime monetary pay, which are taxed in accordance with subparagraph 164.2.19 of the Tax Code of Ukraine;

code 21083000 - funds from the sale of vehicles, means of land, water and air transport, agricultural machinery and equipment owned by the public authorities and other public bodies created by state authorities of enterprises, institutions and organizations that use funds from the state budget.

Labour and Salaries

The Cabinet of Ministers of Ukraine by its Decree of 05.03.2014 № 90 abolished State Employment Service. Functions of abolished authority the Ministry of Social Policy will perform.

The Decree notes that before making any changes to the Laws of Ukraine 'On Compulsory State Social Unemployment Insurance' and 'On Employment' State Employment Service authority continues to perform the tasks and functions in employment field, labor migration and social protection against unemployment.

The Ministry of Social Policy of Ukraine in its letter of 28.12.2013 № 563/13/116-13 considered granting additional vacation to employee, receiving education abroad.

The problem of granting additional paid vacation in connection with studying of employees, working in enterprises, institutions and organizations of Ukraine, and receiving education abroad is the differences of education legislation. Therefore, employees, receiving education abroad, additional paid vacation in connection with studying might be granted under the condition that education is carried out in accordance with the laws of corresponding state and ends by diploma issue, that is equal to diploma of Ukrainian higher educational institution and recognized by Ukraine.

Social Insurance Fund on Temporary Disability in its letter of 26.02.2014 № 06-32-459 reported that temporary disability benefits during spa treatment provided to an insured person in cases if the duration of annual leave enough for the treatment and transfer to spa facility and back.

Insured person, ordered directly from hospital to treatment in the spa facilities after illness or injury, temporary disability benefits is given for the period of staying in a sanatorium institution (including travel to and from).

Chernobyltsy I category are eligible for sick leave for the period of treatment in sanatoriums and specialized hospitals, taking into account travel time, with the payment of benefits regardless of who and at whose expense voucher issued. Such a guarantee is provided by paragraph 16 Art. 20 of the Law of Ukraine 'On the status and social protection of citizens affected by the Chernobyl Disaster' of 28.02.91 № 796 - XII.

Chernobyl I category are eligible for spa treatment at the expense of Social Insurance Fund on Temporary Disability during annual leave and recovering treatment in rehabilitation and recreational centers with getting sick leave for the whole period of the treatment and state social insurance benefits.

Social Insurance Fund on Temporary Disability in its letter of 09.04.2014 № 5.1-31-767 considered the question of granting temporary disability benefits during business interruption without fault of worker.

Regardless of when the disability of worker occurs - before or during business interruption and continues after its termination, payment of temporary disability days due to illness or injury not related to an accident at work, is carried out on a general basis and is available in the manner and amount, prescribed by the Law on Obligatory State Social Insurance due to Temporary Disability.

Consequently, sick leave should be paid for missed work days due to illness. Another payment of temporary disability days during business interruption is not provided by the legislation.

Securities

The Cabinet of Ministers of Ukraine by its Resolution of 01.04.2014 № 109 increased basic standard for profit contribution for the payment in 2014 state dividends on the results of financial and economic activity in 2013. Now it will be 50 % instead of 30% that was previously set.

It should be recalled that annual basic standard concerns public enterprises and business entities in share capital of which are state corporate rights as their obligation to provide part of the net profit for the payment of dividends to state is recognized by par.5 Art. 11 of the Law on Management of State Property Objects.

In case of non-payment up to 01.07.2014 by economic entity in share capital of which are state corporate rights dividends on the results of financial and economic activity in 2013, subjects of state corporate rights management should take steps to terminate the contract with the head of the entity.

Financial Services Market

The Ministry of Revenue and Duties of Ukraine in its letter of 10.04.2014 № 8414/7/99-99-19-03-01-17 informed that due to changes in the procedure for setting the official rate of UAH to foreign currencies, allowing to change it during a day, for the purpose of determining tax liability (including customs duties) over all days the official rate of UAH, acting on the 0 hours of respective days, should be used.

The National Bank of Ukraine by its Decree 'On the settlement of activities of financial institutions and conducting foreign exchange operations' of 28.03.2014 № 172 (hereinafter - Decree №172) supplemented and improved measures for providing balance in the monetary market.

The document provides the adoption of a new package of temporary measures for banks.

Measures, in particular, include:

- possibility to make foreign exchange transactions by banks;

- repeal of a ban on the purchase of foreign currency for investment by residents abroad and to cover part of insurance reserves by insurers;

- reduction up to three days ( from 01.04.2014 - up to two ) of term for transactions on purchasing  foreign currency by banks on behalf of legal entities and natural persons - entrepreneurs, foreign missions. At the same time banks are exempted from the obligation to generate and transmit to the territorial control NBU registers on purchasing foreign currency;

- simplified the procedure for buying by bank from individuals cash in foreign currency , which now allows to carry out such transaction without presentation of identity card and without it copying.

Furthermore, some additional stabilization measures introduced, namely:

- set the maximum amount of currency sales to one individual within one business day in one banking institution in terms of not more than 15 000 UAH;

- cash transfers by individuals of foreign currency outside Ukraine at current exchange trade transactions should not exceed 150 000 UAH per month. Those restrictions do not concern the costs of medical treatment abroad, transportation of patients and certain other expenses;

- for residents permitted to carry repayment of borrowings ( financial aid ) in foreign currency by contracts, including signed with non-residents, not earlier specified in the contract term;

- over validity of Decree №172 banks should suspend the issuing of new savings ( deposit) certificates , and the repayment of previously issued perform exclusively by transferring funds to the certificate holder or its bearer.

The National Bank of Ukraine in its urgent letter of 03.04.2014 № 19-012/14290 reported that since 4 April 2014 the official exchange rate of UAH to U.S. dollar is determined by the National Bank for the current time as a weighted average rate of buyers and sellers, formed in the same day on the interbank currency market of Ukraine.

Moreover , the official exchange rate of UAH to foreign currencies and precious metals course should be set after 12:00 and it is valid from the date of its setting. Commitments for the purchase or sale of foreign currency and precious metals at the official rate is not provided.

The National Bank of Ukraine in its letter of 04.04.2014 № 29-113/14630 informed that banks charge, withhold and transfer the pension fee from all transactions of purchase of foreign currency. For this purpose, financial institutions require from its clients in a statement on the purchase of foreign currency to specify that client entrusts with the bank to transfer of fee to the Pension fund in the amount of 0.5 % from purchase of foreign currency (excluding commission on this transaction).

Banks should renegotiate the terms of the contracts on cash management and indicate that when buying non-cash foreign currency on behalf of client bank will charge, withhold and pay a sum of pension fee on behalf of and at the expense of client.

Financial institutions should add to the receipt on currency exchange transaction (form number 377- K) additional detail (line), which indicates the amount of paid pension fee. Before making any changes in software for conducting foreign exchange transactions the line should be filled by the cashier of the bank (financial institution) by hand. For account of pension fee and submitting the corresponding report to the Pension Fund banks and financial institutions should choose sub-system of accounting, which will provide an analytical accounting of fee amounts in the context of cash and non-cash transactions.

Transfer of pension fee amounts to the accounts of the State Treasury should be carried out no later than the following business day from the date of pension fee enrolment. The regulator will carry out inspections on compliance by banks (financial institutions) procedures for payment the pension fee and in case of violations apply sanctions in accordance with the legislation of Ukraine.

National Commission for the State Regulation of Financial Services Markets by its Regulation of 06.03.2014, № 650 amended the Procedures for compilation and reporting by credit unions and credit institutions.

In particular, changed the deadline for submission of annual financial statements from 1 June to 28 February. In the same time period (instead of 9 February) provided submission annual interim reporting.

Deadline for submission of audit report remains the same – 1 June with attached is the annual financial statement audited. Also added procedures for correcting errors in the submitted financial reports. For this purpose is submitted corrective statements (revised statements with a cover letter and explanatory note on errors) , but not later than 10 calendar days after the deadline for submission of such statements . Innovations will come into force on the day of its official publication.

Public Procurement

The Verkhovna Rada of Ukraine has once again changed rules of public procurement: the Law of Ukraine 'On Amendments to the Law of Ukraine 'On Public Procurement' on the strengthening of transparency in procurement of enterprises' of 25.03.2014, № 1156-VII.

The main criterion for applying the procedures specified by the Law, remained the same as now - the cost of procurement should be not less than 100 thousand UAH for goods and services, or 1 million UAH for work. The new point is introduced: mentioned above level should be mandatory reviewed after allowing for inflation every 2 years.

It should be noted that significantly (from 38 to 11 categories) reduced the list of procurement items that are not subject to statutory requirements. In particular, procurement procedures should be implemented in the procurement of legal services related to the protection of the interests of Ukraine during the settlement of disputes and proceedings before the foreign jurisdictional authorities.

In addition, the part of remaining categories of work, goods and services is not stated so broadly that also narrows the list of exceptions. For example, if earlier withdrawal service payments of any arbitration courts and tribunals are not regulated by the Law, in new edition remain only services of international arbitration courts and tribunals.

Part of procurement items moved from the category completely exempt from application of procurement procedures to those for which by laws might be established features of the application of these procedures. The list of mentioned above items also declined.

This law will come into force within one month after its publication - from 12.05.2014.

The Ministry of Economic Development and Trade of Ukraine in its letter of 16.04.2014 № 3302-05/11961-07 informed on the following.

Terms of the contract on public procurement can not be changed after signing up to fulfillment obligations by parties in full. Exceptions could be in cases of price changes for the unit by more than 10 % with fluctuations in the market, if that changes do not increase the amount determined by the contract.

Client can apply this rate during the term of the contract. If the subject of the contract includes several items of goods, this rule can be applied for every item of goods.

Parties may make such changes in the procurement contract several times, depending on fluctuations in the price of goods at the market.

However, such changes in the procurement contract should be justified and documented.

For medical products and medicines are established supply raise not exceeding 10% of wholesale price and differentiated marginal trade (retail) rises above 25 % of the purchase price. It concerns medicines included in the National list of essential medicines and medical products (except narcotics, psychotropic medicines, precursors and medical gases) and mandatory minimum range of medicines for pharmacies, defined the Ministry of Health.

According to par. 188.1 of the Tax Code of Ukraine, the tax base in supply of goods/services is determined on the basis of the contract value, including state taxes and fees.

International economic activity

The Ministry of Economic Development and Trade of Ukraine in its letter of 07.03.2014 № 4122-03/7252-08 considered the conditions for set-off cross foreign demands.

Over transactions on set-off cross foreign demands in foreign economic activity should be observed the following terms:

- demands of contractors should be cross, ie, contractors should be payable to each other (each party is both debtor and creditor);

- demands should be similar;

- on both demands should come deadline, established by foreign economic contract or by law ( excepting liabilities that do not have time or period or time determined by the moment of reclaim).

Land matters

State Land Agency of Ukraine in its letter of 17.04.2014 № 28-28-0.17-4386/2-14concluded that the land may be subject to civil rights exclusively since its inception. Registration of rights to land use, on which the building is situated, and is in common ownership of several subjects, possible by providing for the use and sign the agreement on lease the land with all owners of the building in which the parties (tenants) might be several persons (multiplicity of parties).

Use of land by each co-owner of the building, in particular, compensation rent for use of the land, should be carry out in proportion to shares of  each co-owners.

Part (share) of land can not be subject of a lease of land, as land plots are the subject of a lease. Consequently, the lease contract on land plot is only possible with indication the information about the object of rent (land) and, accordingly, all tenants.

Other things

The Verkhovna Rada of Ukraine adopted the Law on simplification of business start-up procedure.

The document provides the following major improvements:

- cancellation of the requirement on charging a registration fee for state registration of legal entities and physical persons- entrepreneurs;

- implementation of state registration of legal entities and physical persons- entrepreneurs through the submission of electronic documents without requiring the use of digital signature using other methods of identification of the applicant, which will be determined by the competent authority , for example , transfer file with image, QR- code;

- rejection the mandatory and voluntary use of seals by business entities of private law.

If the President signs the Law, it will come into force within six months after its official publication.

The Cabinet of Ministers of Ukraine by its Decree of 25 March 2014 № 82 'On amendments in addition to the Cabinet of Ministers Decree of 18 December 2013 № 978 ' adopted new basic forecast macroeconomic indicators of economic and social development of Ukraine for 2014 .

Thus, according to Decree:

1. GDP : nominal – 1574,3 billion UAH; 97 % to last year.

2. Consumer Price Index : 108.5 % - on the average to last year; 112% - December to December last  year.

3. Average monthly earning: nominal - 3379 UAH; nominal, harmonized to Consumer Price Index - 95.4% to last year .

4. Unemployment rate: 8.2 % to economically active population.

5. Exports of goods and services: 82711 U.S. dollars; 96.9% to last year.

6. Imports of goods and services : 95315 U.S. dollars; 94.7 % to last year

The Ministry of Revenue and Duties of Ukraine in its letter of 26.02.2014 № 3737/6/99-99-18-03-01-15 reported that economic entities operating in the field of sales of goods, catering and services and in accordance with law using PPO should compulsory accept the payment cards  for payment of goods sold (services provided) .

From the mandatory acceptance of payment cards are exonerated:

- enclosed eating places for the Armed Forces personnel and other military formations, students, pupils and teachers of technical secondary schools and general education institutions, industrial workers ;

- trading enterprises with a sales area up to 20 square meters (excepting filling stations);

- economic entities operating in settlements with a population less than 25 thousand people.

If a physical person - entrepreneur uses PPO , he is obliged to give buyers the opportunity to use payment cards.

The Ministry of Justice of Ukraine by its Order of 25.03.2014 № 563/5 approved amendments to the Procedure of notarial activity by notary officers of Ukraine.

Since 28 March 2014 the notary officer certifies deals on transfer of ownership of real estate and construction in progress, excluding inheritance and gifts, with a document confirming payment of personal income tax to the budget, calculated from the price specified in the contract but not less the appraised value of such real property determined by subject of valuation activities in accordance with the requirements of legal acts of property valuation and the document of the appraised value.

The Ministry of Revenue and Duties of Ukraine during the consideration of features of customs clearance of goods and means of transport for commercial purposes (including for counting and weighing) in its letter of 08.04.2014, № 8134/7/99-99-24-01-09-17 reported the following.

If within four hours after informing the owner of goods or driver of the vehicle about inspecting these persons do not arrive to the place of inspection or during the inspection have abandoned from participation in it, in such cases the requirements of Part 6, Article 338 of the Customs Code of Ukraine on the examination with the assistance of witnesses should be implemented.

Goods that within 30 days from the date of its delivery to the customs office are not placed in a customs regime or are not placed in temporary storage or customs warehouse, should acquire the status stored in the warehouse customs.

In order to accelerate the implementation of customs formalities, sampling (samples) of goods for customs expert studies carried out under the Act of sampling (samples) of goods, the form of which was approved by Order of the Ministry of Finance of 31.05.2012, № 654, without making the Act on examination (re-examination ) of goods, vehicles , hand baggage , approved by Order of the Ministry of Finance of 30.05.2012, № 636.