Taxes
VAT
The State Fiscal Service of Ukraine in its letter “On the procedure of reflection in tax accounting on VAT transactions for the acquisition of goods/services from the non-payers of VAT and application procedure of para. 198.5 of TCU” of 09.06.2016, № 12798/6/99-99-15-03-02-15 considered this issue.
Thus, for the goods/services purchased after July 1, 2015, without the value added tax (hereinafter − VAT) from the non-payers of VAT (and, accordingly, a tax credit on which was not formed), intended for use in tax-exempt transactions, tax obligations should not be charged under para.198.5 of the TCU.
The form and procedure for filling and submission of tax reporting on value added tax approved by the order of the Ministry of Finance of 28.01.2016, № 21 (hereinafter − the Procedure № 21). According to the sub-para.1 of para.4 of sec. V of the Procedure № 21, the volumes of acquisition (manufacturing, construction, building, creation) without VAT, should be indicated by the buyer in sec. II “Tax Credit” of the VAT tax declaration, in particular in line 10.3 (column A) of the VAT tax declaration for the reporting period in which they were acquired.
The State Fiscal Service of Ukraine in its letter “On the filling of tax invoice” of 23.06.2016, № 13855/6/99-99-15-03-02-15reports that indication by the payer of value added tax (hereinafter − VAT) in column 4 of tax invoice, registered in the Unified register of tax invoices (hereinafter − URTI), of code UCC FEA of goods made in Ukraine and is not the subject to excise duty, in condition that such indication of code of UCC FEA does not prevent the identification of transaction on supply of goods and its sides, according to para. 201.10 of TCU, cannot be the only basis for excluding VAT amounts specified in this tax invoice (hereinafter − TI), from the tax credit of the buyer – VAT payer.
Corporate Income Tax
The State Fiscal Service of Ukraine in its letter “On recognition of amounts as an expenses of funds incurred to acquire the right of claim on which the limitation period has expired” of 29.06.2016, № 14136/6/99-99-15-02-02-15 considered this issue and reported the following.
Before 01.01.2015, the procedure for the formation of revenues and expenses in carrying out of transactions on expenses on the sale or purchase of the right to claim of the third party liabilities was regulated by para. 153.5 of the Tax Code of Ukraine (hereinafter − TCU), according to which a taxpayer for taxation purposes should maintain a separate accounting of financial results from carrying out of transactions for the sale (transfer) or the acquisition of right of claim of liabilities.
On 01.01.2015, the subject to the company income tax is the profit, which is determined by adjusting the financial result before tax defined in accordance with Accounting Regulations or IFRS (International Financial Reporting Standards) on differences, provided by para.III of TCU.
Today, para. III of TCU does not provide the adjustments of financial result before tax for transactions involving the assignment of the claim. Consequently, such transactions are reflected when the formation of financial result before taxation according to the rules of accounting.
At the same time, the controllers noted: if the measures of debt collection arising due to the delay of payment of goods, works, provided services, started under paragraph 159.1 of TCU in the wording in force until 01.01.2015, the procedure for reflection of such debt in the tax accounting is established in para.17 of sub-sec.4 of sec. XX of TCU. However, the provisions of this paragraph should not apply to the settlement of doubtful debts, the right to claim of which received under the contract of assignment.
Other Taxes and Fees
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to sub-section 5 of section XX of “Transitional Provisions” of the Tax Code of Ukraine on the stimulation of development of the market of used vehicles” of 31.05.2016, № 1389-VIII. The document will come into force on 01.08.2016.
This regulatory legal act provides for a significant decrease in the rate of excise tax from cars imported into the customs territory of Ukraine, produced no earlier than 01.01.2010, provided that the person imports no more than one vehicle and does not carry out its sale (exchange, donation, appointment etc) within 365 calendar days from the date of registration in Ukraine. In case of alienation within 365 days from the date of vehicle registration, when their import the preferential excise tax rates were applied, the payer is obliged to pay the excise tax at the rates established by Art.215 of the Tax Code of Ukraine (hereinafter − TCU).
The mentioned above benefits should be in effect until 31.12.2018.
It should be noted that it was reported on the website of the President of Ukraine that when signing this law it was agreed that amendments to it, which would be immediately made by the head of the state, would be maintained by all factions and voted in the Parliament next Thursday. The amendments will affect regulation of law force.
Today it is registered a draft law on amendments to sub-section 5 of section XX of “Transitional Provisions” of the Tax Code of Ukraine on the stimulation of development of the market of used vehicles under № 4905.
Accounting and Reporting
The State Statistics Service of Ukraine by its Order “On approval of forms of state statistical observation № 51-auto (monthly) “Report on the transportation of goods and passengers by motor transport” of 10.06.2016, № 89 approved the updated form of statistical observation of Transport Statistics № 51-auto (monthly) “Report on the transportation of goods and passengers by motor transport” (hereinafter − the form № 51-auto (monthly).
The specified form applies to legal entities and separate subdivisions of legal entities, main or one of economic activities of which are cargo and (or) passenger transportation.
The first accounting under updated form № 51-auto (monthly) should be for January 2017.
The Ministry of Agrarian Policy and Food of Ukraine by its Order “On approval of Methodological Guidelines on drafting of administrative documents of the accounting policies of state enterprises and Joint Stock Company” of 22.06.2016, № 217 approved mentioned document. It is recommended to be used by the heads of state enterprises.
According to the Methodological guidelines, the state enterprises independently, guided by national provisions (standards) of accounting and other regulatory acts on accounting should determine as agreed upon the Agriculture Ministry in accordance with the constituent documents of accounting policy and amendments to it (in the form of a new project) in order form of the company manager (recommended order form is attached).
The Chief Accountant should draw up and submit it for approval to the head of the company. Draft document on accounting policy of the state enterprise, signed by the company, and submitted for agreement to the approval of the Agriculture Ministry in two copies (with numbered pages except title).
The Ministry of Finance Ukraine approved a decree “On approval regarding the procedures on the registration of cash registers and registration book of settlement transactions” of 14.06.2016, № 547.
New requirements for the form and content of the registration book of settlement transactions (hereinafter – RBST) and payment books(hereinafter – PB) in terms of reflection of other taxes (duties), except VAT, do not apply to the entering there records of cash flow and the amount of settlements on the basis of settlement documents printed with the cash registers (hereinafter – CR), versions of internal software included in the State Register of cash registers, to the effective date of this decree.
Before the establishment of the register centres of service maintenance, a business entity before the application for registration (re-registration) of CR together with a copy of the contract of the business entity with service centre for technical maintenance and repair of such CR, should submit to the controlling authority a copy of the contract (or other document), which confirmed the right provided by the manufacturer (supplier) of CR to service centre on the maintenance and repair of the respective model (modification) of CR.
For CR registration a business entity should submit the following to the controlling authority:
- registration application in the form № 1-CR;
- copy of the document confirming the purchase or free obtaining of CR into ownership, other document confirming the ownership or use of CR;
- copy of ownership or other document that gives the right to place the economic units, where CR is used;
- copy of passport (form) of CR and a copy of the passport of CR modem (in the case of use of an external modem);
- copy of the contract of a business entity with a centre of service maintenance (hereinafter – CSM) on the maintenance and repair of CR.
It will be required to present original documents, when submitting a registration application in hard copy. If the application is submitted in soft copy, the originals are to be presented to the controlling authority together with a certificate of CSM on sealing of CR and an Operational Acceptance Certificate.
Original documents except a registration application should be returned to the business entity, copies are to be left in the controlling authority.
The State Statistics Service of Ukraine by its order “On approval of forms of statistical monitoring of industry statistics № 1П-НПП (annual) “Report on the production and sale of industrial products” of 15.07.2016, № 115 approved an updated form of statistical monitoring of industry statistics № 1П-НПП (annual) “Report on the production and sale of industrial products”.
The mentioned form applies to legal entities, separate subdivisions of legal entities that are engaged in the economic activities of the industry.
The updated reporting form should be used for the first time when the reporting for 2016.
The Ministry of Finance of Ukraine by its Order “On Approval of the form of Report on the use of income (profit) of non-profit organization” of 17.06.2016, № 553 approved specified Report form. The document is being prepared for publication, on 02.08.2016 (it comes into force on the same date).
The order of the Ministry of Revenue and Duties of Ukraine “On Approval of the form and the Procedure of preparation of tax report on the use of funds of non-profit institutions and organizations” of 27.01.2014, № 85 simultaneously was declared invalid.
Therefore, from 02.08.2016 there will not be any more the Procedure of preparation of tax report on the use of funds of non-profit institutions and organizations, but will be only the Report.
New Report on the use of income (profit) of non-profit organization does not differ from the previous one.
Public Procurement
The Ministry of Economic Development and Trade of Ukraine in its letter “On the use of negotiation procurement procedure in case, if the customer cancelled the tendering process two times. Regarding the use of electronic procurement system by entities that are not customers in the sense of the Law. Regarding the publication of the report of concluded contracts” of 15.07.2016, № 3302-06/21890-07 clarified the application of the negotiation procurement procedure, in case, if the customer cancelled the tendering process two times as well as the use of electronic procurement system by entities that are not customers.
1. Customer applies the negotiating procurement procedure, if he/she has cancelled the tendering process two times within the meaning of the Law of Ukraine “On public procurement” of 25.12.2015, № 922-VIII (hereinafter – the Law) due to lack of sufficient number of participants.
2. Government agencies and municipalities, treasury enterprises, their subsidiaries, business partnerships or associations, where the state or municipal share in the authorized capital is 50 and more percents, which are not customers within the meaning of the Law, are entitled to use the electronic system for the purpose of selection of the supplier of goods, service providers (services) and performer of works, regardless of the amount of procurement according to the procedure approved by the Order of GA “Zovnishtorgvydav Ukraine” of 13.04.2016, № 35.
3. Customers make public the report on each concluded contract in the system of electronic procurement in case of procurement of goods, works and services without the use of electronic procurement system, on condition that the cost of the procurement in such a contract is equal to or exceeds UAH 50 thousand and is less than the limit for public procurements.
Labor and Salaries
The Ministry of Social Policy of Ukraine in its letter “On the calculation of maternity benefits to a person who works under the terms and conditions of a part-time work” of 23.06.2016, № 215/18/99-16 pays attention to the fact that the Law of Ukraine “On the compulsory state social insurance” (hereinafter − the Law № 1105) and the procedure for calculating the average wage (income, monetary support) to calculate the payments on compulsory state social insurance (hereinafter − the Procedure № 1266) do not contain clarification regarding sum of allowances per month depending on the work schedule of the insured person.
Assistance for maternity to a person, who works under the terms and conditions of a part-time work, should be calculated on the basis of accrued salary, from which to be paid a Unified Social Contribution (hereinafter – USC), but such assistance per month should be not less than the minimum wage set in the month of the insured event.
If the accrued amount of assistance per month is less than the minimum wage, additional payment to that amount should be made in the month and, accordingly, should be increased the total amount of maternity benefits.
The Cabinet of Ministers of Ukraine (hereinafter − CMU) by its Resolution “On Approval of the Lists of productions, works, professions, positions and indicators, employment wherein grants the right to retirement pension on a preferential basis” of 24.06.2016, № 461 approved the updated:
- List № 1 of productions, works, professions, positions and indicators in underground works, at works with especially harmful and especially difficult labour conditions, full-time working day employment wherein grants the right to retirement pension on a preferential basis;
- List № 2 of productions, works, professions, positions and indicators at works with harmful and difficult labour conditions, full-time working day employment wherein grants the right to retirement pension on a preferential basis.
These lists are received to replace the lists of productions, works, professions, positions and indicators employment wherein grants the right to retirement pension on a preferential basis approved by the Cabinet of Ministers of 16.01.2003, № 36, which expire.
The Ministry of Social Policy of Ukraine in its letter “On business trips” of 14.05.2015, № 31-08030-16-10/15972 notes that considering the fact that the order of business trip of an employee is the basis for reimbursement of expenses to him/her for such a business trip, in case of adoption by the head of the decision to revoke the employee from a business trip, it should be issued an appropriate order.
At the same time, the current legislation does not regulate the issues of determining the cases in which it is possible to review the employee from business trips. It is considered that such a decision should be taken by head of the company in a particular case, taking into account operational needs (particularly in the case of early implementation of employee assignments at the place of a business trip, inexpediency of further implementation of the order, for performance of which the employee sent on a business trip, etc.).
The Ministry of Social Policy of Ukraine in its letter “On the use of professions and receiving permission to use foreign labor” of 05.06.2015, № 297/13/116-15 clarified, in particular, the application of classification of occupations.
1. Expansion and clarification of job titles, professions or professional titles of works with the help of Notes 1 and 2 of Annex B to the Classifier of professions DK 003:2010 is the prerogative of the employer, for example, for the internal use of terms and words that specify the work place, performed works, the sphere of activities, etc.
2. The use of Notes 1 and 2 of Annex 2 to the Classifier of professions DK 003:2010 is not limited with any preferential lists, work complexity, etc. The only requirement to expansion or clarifying of the job title or profession is compliance with the norms and regulations of the Classifier of professions DK 003:2010.
3. Thus, if necessary, it is appropriate to expand the job (profession) title in order to clarify the employee’s labor functions, expanding of his/her sphere of activity and powers. There is no direct connection of expansion of the jobs (professions) titles with the extension of wages, in other words all depends on the purpose and specific situation in the company.
Control and Responsibility
The Ministry of Finance of Ukraine by its Order “On Approval of Amendments to the Procedure of opening and closing of accounts in national currency in the authorities of the State Treasury Service of Ukraine” of 01.06.2016, № 520 amended the procedure for opening and closing of accounts in national currency in the authorities of the State Treasury Service of Ukraine.
In particular, the following amendments are provided for:
1. The data shown in the card with samples of signatures of seal imprints, should comply with the information contained in a copy submitted by the customer, duly certified under the legislation of order (instruction), including a higher institution or decisions of the relevant election commission on the results of local elections and the session protocol corresponding to the local council (for local authorities) on the appointment of the head in the absence of such data in the Unified State Register in the cases specified by law.
2. In case of change of details of customer accounts in connection with the transition to service to another agency in the Treasury in a part of changes of code and Treasury authority name, the accounts of the customers are to be closed on the basis of the client’s statements of accounts closing.
The Ministry of Economic Development and Trade of Ukraine in its letter “On the possibility of returning the goods of proper quality in case of conclusion of the agreement at a distance” of 08.06.2016, № 3631-04/17265-07 reported that return or exchange non-food products of appropriate quality for any another, similar, is possible under the following conditions:
- not more than 14 days passed since the acquisition;
- the product was not used;
- marketable condition was reserved, as well as product consumer properties, seals, labels etc.
- payment document was reserved, which the consumer got together with the product;
- product is not included into the list of products that are not the subject to exchange (return).
The mentioned right of consumers to exchange (return) of non-foods of appropriate quality also applies if the contract concluded at a distance, outside the trade or office premises.
The Executive Board of the Deposit Insurance Fund (hereinafter − Fund) by its decision dated 26.05.2016, № 826 approved the procedure for detection of agreements (including contracts) that are null and void and also actions of the Deposit Insurance Fund in case of detection.
The procedure is developed with a purpose to detect useless agreements by an authorized officer of the Deposit Insurance Fund in temporary administration/liquidation of insolvent banks (hereafter − authorized officer of the Fund), the appropriate authority of the Fund are delegated to which.
Agreements (including contracts) of insolvent bank could be recognized as null and void according to para.3 of Art.38 of the Law of Ukraine “On the system of deposit guarantee of individuals” of 23.02.2012, № 4452-VI.
Agreements (contracts) are to be compulsory checked, concluded (signed) after the adoption of the resolution of the National Bank Ukraine on attribution of the bank to the category of problematic and/or the introduction of restrictions that meet one of the following criteria:
- concluded (signed) in violation of the restrictions established by the National Bank of Ukraine;
- concluded (signed) by transferring of funds from accounts of legal entities on the accounts of individuals;
- concluded (signed) in favor of the third party;
- appointment of payment according to which there were made the financial assistance, return of financial assistance, loan granting, loan repayment, donation, implementation of the agreement on the division of property. The authorized officer of the Fund should report about all cases of detection of such transactions with such payment designation to the regulatory authorities within 10 working days from the date of discovery of such transactions;
- concluded (signed) without actually entering/receiving of cash through the bank office;
- concluded (signed) without evident lawful purpose or when the absence of evident economic sense.
The State Fiscal Service of Ukraine in its letter “On implementation of provisions of Article 126 of the Tax Code of Ukraine by the controlling authorities” of 11.07.2016, № 23310/7/99-99-12-02-01-17 explained the circumstances under which accrual of fines according to Art.126 of the Tax Code of Ukraine (hereinafter − TCU) to be possible.
Referring to the paragraph 58.1 of Art.54 of TCU, the tax authorities stated that the controlling authority should send (present) the tax assessment notice to the taxpayer in case of imposing of obligations on the controlling authority, under Art.54 of TCU, of independent determination of the amount of a monetary obligation or as a result of inspections determined by the TCU.
The adoption of tax assessment notice on the basis of Art.126 of TCU without inspection is unlawful.
The State Fiscal Service of Ukraine in its letter “On recognition of a transaction as a controlled, if a bank account of a non-resident was opened in offshore area” of 04.07.2016, № 14491/6/99-99-15-02-02-15 noted that business transactions on purchase of goods by a resident from a non-resident registered in the country (territory) not included in the list of countries (territories), approved by the Cabinet, and the volume of business transactions with that resident exceeded UAH 5 million (excluding indirect taxes) for the relevant tax (reporting) year, should not be recognised as controlled, in case if the non-resident to be not a related party of the resident, irrespective of in which country (territory) the banking account of such non-resident opened.
The Ministry of Ecology and Natural Resources of Ukraine by its order “On approval of the Procedure of operation of the electronic system of implementation of licensing procedures in the field of waste management” of 18.05.2016, № 186 approved the mentioned Procedure.
In order to enter the declaration, which was received in hard form through the Centre for providing of administrative services(hereinafter − CPAS), into the Unified register of declarations, the authorized person:
1) uses the tab “Add the declaration”;
2) completes an information on entity of request (name of the business entity, code according to the Unified State Register of Enterprises and Organizations of Ukraine (UREOU), code according to the Classifier of objects of administrative and territorial system of Ukraine (COATSU), legal address, email address, phone number) and clicks “Next”;
3) completes electronic declaration of waste in accordance with the information stated in the declaration provided in hard form;
4) adds to the completed Declaration its electronic version, submitted via CPAS by clicking “Choose File”, then clicks “Next”;
5) signs electronic declaration by imposing electronic digital signature (hereinafter − EDS). After the successful imposition of EDS, the system automatically transfers the completed declaration to section “New”;
6) clicks the button “Register”. The system automatically generates the current date and registration number of the declaration in the Unified register of declarations;
7) carries out the procedure of imposition of EDS on the electronic declaration. The procedure of registration of the declaration in the Unified register of declarations will be completed then.
The system automatically adds the information about the registration number of the declaration of in the unified register of declarations and registration card of electronic declaration;
8) transfers the registration number of the declaration in the unified register of declarations into paper form of the declaration and sends it to CPAS.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to Model guidelines on documentation management in the central executive authorities, Council of Ministers of the Autonomous Republic of Crimea, local executive authorities” of 22.07.2016, № 468 amended the specified Model guidelines on documentation management. As it is explained at the Governmental portal, the document improves work with documents in electronic form, and it comes into force on 15 August 2016.
It is established that the list of documents, which passing in the institution to be reformed into electronic form, except for documents containing information with limited access, appeals of citizens, information requests, and electronic documents that cannot be used as the originals in cases established by the law, to be approved by the order ( decree) of the head.
It is not allowed the simultaneous passing of one and the same document in electronic and paper forms.
When creating (passing) in the institution of documents in electronic form, blanks can be prepared with the help of computer technology in black and white or colour, and if necessary printed.
The numbered blanks in paper form are the subjects to the mandatory accounting.
Institutions, which are not users of the system of electronic interaction of executive authorities, should register documents regardless of method of their delivery, transfer or creation.
Institutions, which are the users of the system of electronic interaction of executive authorities, should register documents of temporary storage exclusively in electronic form in accordance with the guidelines of institutions.
The National Agency for prevention of corruption in its decision “On the functioning of the unified state register of declarations of persons authorized to perform state functions or local government” of 10.06.2016, № 3 approved:
- the procedure for formation, maintenance and publication (provision) of information of the Unified State Register of declarations of persons authorized to perform state functions or local government;
- a declaration form of persons authorized to perform state functions or local government;
- a notification form of significant changes in the property status of the subject to the declaration.
The subject to the declaring should be registered in the Register with the use of private key and the enhanced certificate of opened EDS or with the use of electronic systems of remote identification, which use the Bank’s customer database., The subject to declaration, when the registration in the Register, should indicate his/her e-mail address, which will be used for sending him/her messages.
Subjects to declaring should submit the declarations with the following requirements:
1) annual declaration of the subject to declaring is to be submitted in the period from 00:00 a.m. of January 1 to 00:00 a.m. of 1 April following the reporting year. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), which was previously, when the declaration is submitted, and contains the information as of 31 December of reporting year;
2) the declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, should be submitted not later than the date of such termination. If the termination of the specified functions was initiated by the employer, the declaration should be submitted not later than 20 working days from the date when the subject to declaring knew or should have known of the termination.
The declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, covers the period, which was not covered by the declarations previously submitted by such a subject to declaring, and contains the information as of the last day of such a period. The last day of such period is the day preceding the date of submission of the declaration. As previously submitted declarations are to be considered declarations submitted in the Register in accordance with a new Law of Ukraine “On Prevention of Corruption” as well as declarations submitted in accordance with the Law of Ukraine “On Principles of Prevention and Combating Corruption”;
3) the declaration of the subject to the declaring that terminates activities related to the implementation of the functions of the state or local government, should be submitted before 00:00 a.m. of April 1 of a year following the reporting period in which this activity was terminated. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), which was previously, when the declaration is submitted, and contains the information as of 31 December of reporting year;
4) the declaration of the subject to the declaring, who is a person applying for employment, should be submitted before his appointment or election to the position. Such a declaration includes the reporting period (the period from 01 January to 31 December inclusively), preceding the year when the person submitted an application for positions (participation in the competition), unless otherwise provided by the law, and contains the information as of 31 December of the reporting year.
Financial Market
The National Bank of Ukraine issued its resolution “On amendments to some legal acts of the National Bank of Ukraine” of 28.07.2016, № 361 (entered into force on 29.07.2016). It provides for:
- extension of the deadline for the settlements of transactions on the export and import of goods from 90 to 120 days;
- facilitation of conditions for the implementation of payments on import contracts of clients, including advance payments. Until now, banks were required to use only letter of credit payment method, if the amount exceeded US $ 500 thousands. Now, such a requirement would apply only to payments amounting to more than US $ 1 million;
- provision under certain conditions to the banks of the possibility of buying foreign exchange at repayment of obligations of domestic government loan with the indexed value.
Summary of Court Rulings
The Judicial Chamber on Civil Cases of Ukraine in its Resolution dated 29.06.2016 in the case of № 6-1334цс16 due to unequal judicial practice of lower courts draws attention to the fact that, in accordance with para.7 of Art.110 of the Civil Procedure Code of Ukraine (hereinafter – CPCU), claims arising in the course of activity of the branch or representative of a legal person may also be submitted at their location.
In addition, the Supreme Court of Ukraine reminds: in accordance with Art. 95 of the Civil Code of Ukraine, branch is a separate subdivision of a legal entity located outside of its location and performing all or part of its functions.
Representation is considered to be a separate subdivision of a legal entity located outside of its location and representation and performing the protection of interests of the legal entity.
Branches and representative offices are not legal entities. They are authorized by the property of a legal entity, which should operate on the basis of their approved status. The heads of branches and representative offices should be appointed by a legal entity and operate on the basis of power of attorney issued to them.
The Supreme Court of Ukraine in its decision of 13.07.2016, № 21-2177а16 notes that the customs authority may request only those documents that provide the opportunity to verify the accuracy or inaccuracy of the declared customs value, but not all documents under Art.53 of the Customs Code of Ukraine.
Failure to submit a complete list of required documents can be the basis for determining the customs value not under the first method, only if the submitted documents are insufficient or such that in the their totality do not disprove doubts about the reliability of the provided information.
The Supreme Court of Ukraine in its decision of 02.06.2015 г. № 21-498а15 expresses the position that the customs authorities have the right to control the accuracy of calculation of the customs value by the declarant, but these powers are to be exercised in a manner determined by the law. The presence of a reasonable doubt of the customs authority in the correctness of determining the customs value is required, because the law associates with this circumstance the possibility of reclamation of additional documents from the customs declarant, directed at determining the real customs value of goods.
The Other Things
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Article 13 of the Law of Ukraine “On peculiarities of effectuation of right of ownership in apartment building” of 14.06.2016, № 1413-VIII, by which there were made amendments in Sec. 5 of Art.13 of the Law of Ukraine “On peculiarities of effectuation of right of ownership in apartment building” of 14.05.2015, № 417-VIII (hereinafter − the Law № 417).
The appropriate norm before making any amendments, in particular, involved the following: if within one year from the date of entry into force of the Law № 417-VIII (to 01.07.2016) the co-owners of apartment buildings, where there were not established any associations of co-owners, did not decide on the form of management of the apartment house, its management should be carried out by the manager appointed on a competitive basis by the executive authority of the local council in whose territory the apartment house is located. In this case, the contract on provision of services on the apartment building management for one year, on behalf of the owners should sign an authorized person of the executive authority of the local council, by decision of whom the manager is appointed.
The legislator having made amendments, in particular, clarified:
- in the period from the announcement of the competition for the appointment of the manager of an apartment building until the determination of the winners and the conclusion of agreements on the provision of services for the management of an apartment building services on maintenance of houses and buildings and adjoining areas continue to provide in the relevant apartment buildings the performers of such services that provided appropriate services before the start of the competition;
- if during the currency of the contract on provision of the services for the management of the apartment building, signed on the results of the competition, the co-owners decide to change the apartment building management forms, or the election of another manager, they have the right to terminate this contract by notifying the manager appointed on the competition basis, no later than two months prior to the date of termination of the contract;
- the co-owners of apartment buildings, maintenance of which before the date of entry into force of the Law № 417-VIII (01.07.2015) was carried out by the housing associations, continue to compensate the cost of maintaining the buildings and structures and adjoining areas to such cooperatives before the establishment in an apartment building of the union of co-owners of apartment building (including through the reorganization of the cooperative) or the adoption by co-owners of the decision on the form of management of the apartment building.
The Ministry of Regional Development, Construction, Housing and Utilities of Ukraine by its order “On approval of the competition procedure for the appointment of the manager of apartment building” of 13.06.2016, № 150 approved the competition procedure for the appointment of the manager of an apartment building (hereinafter − the Procedure № 150). This document defines the procedure for preparation and conduct of the competition for appointment of the manager of an apartment building, where there are no established any unions of co-owners of an apartment building, co-owners of which have not established the apartment building management form.
The Procedure № 150 provides for that the announcement of carrying out the competition, as well as the methods and place of receipt of the competition documentation, the amount of payment for the competition (in the case of determining by the competition organizer) should be posted on the official website of the local government by the competition organizer.
The competition organizer also publishes announcement of competition carrying out in the media.
The competition documentation will be provided personally or via mail by the competition organizer to its participant during three working days after receipt from the participant of the application of the participation in competition, which indicates the way of providing of competition documentation.
Opening of envelopes with competitive proposals should be carried out on the day following the expiry of their presentation at the meeting of the competition committee at the time and place indicated in the announcement of the competition, in the presence of competition participants who submitted competitive proposals, or persons authorized by them.
The competitive proposals, which were not rejected, should be estimated by the competition commission separately for each object of the competition. Estimation of competition proposals will be carried out on a point system, which is determined by the organizer of the competition. Maximum amount of points is 100. The main criterion when the assessing is the lowest price of the service − 50 points.
The winner of competition will be its participant, who scored the maximum number of points on the competition object. The competition winner for each object of the competition should be announced at the meeting of the competition commission, which invited all participants or their authorized persons.
Within five calendar days from the date of adoption of decision by the executive authority of a local council to appoint manager, the contract on the granting of services for the management of the apartment building should be concluded with the winner.
The Verkhovna Rada adopted amendments to the legislation, which introduced the biometric passport of the citizen of Ukraine (draft Law № 3224 of 05.10.2015). This normative act is a part of legislative package, which Ukraine commits to adopt for cancellation of the visa regime with the European Union.
According to the Law, the passport registration will be from age of 14. In addition, the stamp on marriage is cancelled. The text of the passport will be in Ukrainian and English languages. The law established the registration procedure for permanent residence of citizens of Ukraine abroad. It also provides for that every citizen of Ukraine cannot have more than two foreign passports.
Digital imprints of fingers will be used to obtain the foreign passport, diplomatic, official and any other documents. Today in such cases fingerprints are taken only with the consent of a person. However, when registration of a passport of citizen of Ukraine, the digital fingerprints should be entered only with the owner's consent.
According to the bill, every citizen of Ukraine who has reached the age of 14 is obliged to obtain a passport. It will be registered for persons under the age of 18 for four years, and for all the other − for 10 years.
The bill clarified the definition of “contactless electronic device”. The law establishes the cost of public services on registration of identity documents. In addition, the contactless electronic device, which is contained in the passport of a citizen of Ukraine, who has reached the age of 18, will include the electronic digital signature.
The Cabinet of Ministers of Ukraine (hereinafter – CMU) by its resolution “On Amendments to the Cabinet of Ministers of Ukraine dated 7 September 1998, № 1388 and dated 11 November 2009, № 1200” of 13.07.2016, № 436 regulates certain issues of implementation of wholesale and retail trade of vehicles and their component parts that have identification numbers.
Thus, there was improvement of documentary registration of the sale of the vehicles through business entities exercising the activity of commission trade with them.
When mentioned resolution enters into force, the business entity during the implementation of the vehicles should issue the inspection certificate of the vehicle sold with all the necessary information for registration and simultaneously transmit this certificate via electronic communication to the authorized body of the Ministry of Internal Affairs. This allows automatically integrating the information in relevant electronic register and reduces the time for issuing the registration documents for the vehicle.
