Taxes
VALUE ADDED TAX
Cabinet of Ministers of Ukraine, by the resolution № 357 of 22.05.2013, amended the Procedure for VAT amounts using, paid by the processing enterprises into the special fund of the state budget, according to which, in particular, the partial reimbursement of the cows costs is provided on an irrevocable financing basis of business entities for purchased by them, including in December 2012 (before that - in 2011), on breeding stock-rearing farms and multiplying farms, the breeding heifer calves, bred heifers and cows of dairy, beef and combined beef-dairy line or supplied in the import mode the breeding heifer calves, bred heifers and cows of dairy, beef and combined beef-dairy line equal to 50% of their cost, but not more than ₴7000 per head.
SINGLE SOCIAL CONTRIBUTION
Cabinet of Ministers of Ukraine, by the resolution № 347 of the of 15.04.2013, approved the Procedure on expense compensation to employers in the amount of a single fee for obligatory state social insurance, which is determined payment compensation mechanism of actual expenses of the employer on the single fee for obligatory state social insurance payment for the employment of persons, who have been granted as unemployed person, on new workplaces.
Pension Fund of Ukraine, by letter № 10200/05-10 of 19.04.2013, clarified some issues of report submission on the amounts charged of single fee for obligatory state social insurance, approved by the Board of the Pension Fund of Ukraine resolution № 22-2(as amended) of 8 October 2010 registered in the Ministry of Justice of Ukraine on 1 November 2010 under № 1014/18309.
Pension Fund of Ukraine, by decree № 6-1 of 09.04.2013, amended Procedure for the pensions transfer and payment in accordance with the Interim Agreement between the Government of Ukraine and the Government of the Russian Federation to guarantee the rights of citizens, who worked in the Far North and areas equivalent to the Far North areas in the field of pension provision from 15 January 1993. This Procedure, in particular, provides that after pensions amounts crediting (pensions parts) on current pensioners accounts the banks certify information-lists on pensions payment and not later than two banking days return them to Pension Fund regional directorate.
OTHER TAXES AND FEES
Ministry Revenues and Duties of Ukraine, by the letter № 2039/7/99-99-11-02-03-17 of 24.04.2013, noted, that for financial liabilities (tax debt) installments (delay), the taxpayer files to the tax registration place with statement and the documents package, and if the liability (debt) value or installment (delay) term is outside of the State Tax Service (hereinafter - STS) authority competence, this authority forms an appropriate conclusion and will forwards the documents package to the regional STS, which, in its turn, analyzes the installment mode and, together with its conclusion, sends documents to Ministry.
Ministry of Revenues and Duties, by the letter № 2850/7/99-99-15-04-01-17 of 30.04.2013, reported, that the fee payers for special forest resources use must file a tax declaration on this fee for the I quarter of 2013 in forms, approved by order of the State Tax Administration of Ukraine № 1019 of 24.12.2010, registered in the Ministry of Justice of Ukraine under № 45/18763 of 13.01.2011. And since the II quarter of 2013 - according to the forms, approved by the Ministry of Finance of Ukraine № 1404 of 21.12.12, registered in the Ministry of Justice of Ukraine under the № 172/22704 of 22.01.2013.
Cabinet of Ministers of Ukraine, by resolution № 321 of 29 April 2013, amended the resolution № 188 of 13 March 2013, which amended the terms of introduction and printing of the new excise stamps of new sample. The new mark will be introduced 1 August instead of 1 May 2013. The Ministry of Revenues and Duties of Ukraine has provide to July 20 the printing of excise duty stamps of new sample and stop to 1 August 2013 sale of previous sample stamps.
Ministry of Revenues and Duties of Ukraine, by letter № 1857/7/99-99-15-04-01-17 of 22.04.2013, has reported that the fee payers for special use of water required to submit tax declaration on this fee for the I quarter of 2013 in forms approved by order of the State Tax Administration of Ukraine № 1009 of 24.12.2010, registered in the Ministry of Justice of Ukraine № 25/18763 on 12.01.2011. And since the II quarter of 2013 in forms, approved by the Ministry of Finance of Ukraine № 1403 of 21.12.2012, registered in the Ministry of Justice of Ukraine on 15.01.2013, under № 123/22655.
Ministry Revenues and Duties of Ukraine, by the letter № 1857/7/99-99-15-04-01-17 of 22.04.2013, informed that, by the order of the Ministry of Finance of Ukraine № 1403 of 21.12.2012, registered by the Ministry of Justice of Ukraine under the № 123/22655 of 15.01.2013, , adopted new tax declarations forms of fee for special water use. Promulgation of new tax reporting forms for the fee occurred in the Ist quarter of 2013, therefore on the new forms the taxpayers should make fee tax declaration, since the second quarter of 2013. Whereas, in accordance with par. 328.2 of art. 328 of the Tax Code, taxpayers shall calculate the fee accrual basis from the beginning of the year, provide tax returns in the new forms the payers should be based on the results of the first half of 2013, and for the I quarter of 2013 - on forms approved by the order № 1009of the State Tax Administration of Ukraine of 24.12.10, registered by the Ministry of Justice of Ukraine under № 25/18763of 12.01.2011.
Ministry Revenues and Duties of Ukraine, by the order № 82 of 26.04.2013, has approved the State register of (payment transactions recorders) in the new edition considering cash registers models, included by the relevant orders of the State Tax Service of Ukraine and by decisions of State Commission on electronic systems and controls and management of commodity and monetary circulation at Cabinet of Ministers of Ukraine.
Ministry Revenues and Duties of Ukraine, by the letter № 2549/7/99-99-22-01-02-17 of 27.04.2013 “ On changes in the letter № 2174/7/99-99- 19-04-03-17 of Ministry Revenues and Duties of Ukraine from 24.04.2013”, published a new form draft of the Declaration on the special tax on operations for the securities disposal and derivatives transactions for its submission to the state tax authorities on their registered address. The form of such Declaration recommend to submit by taxpayers, that are relevant to large and medium enterprises, in paper form, and the applications for it - in electronic (format xls).
Control and responsibility
Ministry of Internal Affairs of Ukraine, by the order № 417 of 29.04.2013 approved amendments to the Instruction on the procedure by the Traffic Police departments of vehicles state registration, re-registration, registration documents preparation and issuance, license plates on them. According to these changes, in particular, the state registration (re-registration), the deregistration of vehicles, preparation and issuance of vehicle registration certificates, temporary registration cards and license plates will be carried out not by registration and exam Traffic Police divisions, but the Service centers, associated with the motor vehicles using.
Auditor's Chamber of Ukraine, by decision № 266/8 of 04.04.2013, state in a new version the Regulation on the continuous professional knowledge improvement of Auditors of Ukraine, which stipulates that the aim of continuous improvement of professional skills of auditors is continuously deepened, the maintenance at the proper level, the expansion and updating of professional knowledge to ensure high quality audit and associated services. In particular, it is determined that the auditors from the, year which follows the year of certificate obtaining, carry out mandatory annual improvement of professional knowledge.
Cabinet of Ministers of Ukraine, by the resolution № 351 of 22.05.2013, approved the Procedure for exercising control over payment of the award to the inventor of technology and/or their components. This procedure defines the mechanism of control over the payment of the award to the inventor of technology and/or their components, developed at the expense of the state budget and property rights, which transferred in accordance with Art. 11 of the Law of Ukraine “On state regulation of activities in the field of technology transfer”.
National Bank of Ukraine, by decree № 163 of 14.05.2013, again determined that the payments on export and import of goods operations, under Art. 1 and 2 of the Law “On the Procedure for payment in foreign currency”, carried out in a period not exceeding 90 calendar days. In addition, extended the requirement of mandatory sale on the interbank currency market of Ukraine of foreign exchange earnings in the form of foreign currency earnings of residents from the sale of goods by economic agreements. The foreign exchange earnings amount, subject to compulsory sale in the interbank currency market of Ukraine, including the National Bank itself, established by specific administrative document of NBU. Also extended the requirement revenues from outside of Ukraine in foreign currency to individuals (residents and non-residents) in an amount equal or greater than the equivalent of 150 thousand of UAH per month.
National Bank of Ukraine by decree № 164 of 14.05.2013, again determined that the foreign exchange earnings of the first group of the Classifier of foreign currencies and banking metals and in Russian rubles, which is subject to the requirements of par. 2 of the decree № 163, are subject to mandatory sale in the interbank Ukrainian foreign currency market amounting to 50%. The foreign exchange earnings rest remain at the disposal of residents and used by them in accordance with the rules of currency regulation.
National Bank of Ukraine, by the letter № 29-216/5163 of 14.05.2013, clarified the issue concerning the Board of National Bank of Ukraine decision № 109 on 27 March 2013 “On introducing amendments to certain regulatory legal acts of the National Bank of Ukraine, which regulate the individual licenses issuance procedure for currency transactions”. This Resolution amended a number of regulatory acts regarding the provisions severance of the National Bank, which include the need to inform by NBU the special authorities against organized crime on by residents received petitions, concerning to individual licenses issuance for currency transactions and conclusions records of these authorities by National Bank decision making on the individual licenses issuance for currency transactions.
Supreme Administrative Court of Ukraine, by letter № 642/12/13-13 of 29.04.2013 interpreted the issue of differences between the administrative arrest of enterprise assets and entrepreneurs and the administrative arrest of funds in banking accounts.
Ministry of Finance of Ukraine, by the order № 436 dated 01.04.2013, approved the Procedure for electronic interaction between primary financial monitoring entities and the State Service for Financial Monitoring of Ukraine, which defines the interactions mechanisms between the primary financial monitoring entities and the State Service for Financial Monitoring of Ukraine, as well as the requirements and formats of electronic messaging on financial monitoring.
Labour and salary
Cabinet of Ministers of Ukraine, by the resolution № 359 of 20.05.2013, approved the Procedure for authorizations permission issuance to workers engage for the further performance of work in Ukraine at another employer. This Procedure establishes the procedure for issuing permits for hiring of employees for the further performance of work in Ukraine at another employer on the conditions of the employment contract. This document also provides, that the activities of the company - the employer on employees hiring for their employment by another employer marked by him in the registration card, confirming state registration of legal entities or private entrepreneur as one of the main activities, and made only on the basis of a permit, issued by the State Employment Service .
Securities
National securities and stock market commission (NSSMC), by the decision № 599 of 16.04.2013, approved the amendments to the Regulations on the procedure for issuance of corporate bonds and their treatment, which, in particular, determined that the joint-stock company (hereinafter - JSC) may make the issuance of bonds for the transfer of their obligations into bonds. This emission can be carried out exclusively on monetary obligations of the JSC, except for payment of salaries, and also the payment of a single fee for obligatory state social insurance, taxes and duties (mandatory payments).
National securities and stock market commission (NSSMC), by the decision № 769 of 25.04.2013, approved the Professional requirements to the chief accountants of professional securities market participants, that apply to the persons, occupying the Chief Accountant post of professional participants of the securities market (excluding banks).
National securities and stock market commission (NSSMC), by decision № 598 of 16.04.2013, approved the Procedure trustee appointment to whom assign the right to participate in voting on the Central Securities Depository shares. By Procedure approval is determined by NSSMC procedure of trustee appointment to whom assign the right to participate in voting on shareholders general meeting of Central Securities Depository on shares in number which led to the established by law amount exceeding, in the case of fact revealing by NSSMC of ownership interest exceeding of the shareholder with related with him persons in the authorized capital of the Central Depository amount provided by law.
National Commission on carrying out state regulation in financial services markets, by the order № 1270 of 18.04.2013, approved the Procedure of insurance agents registration, who have the right to job as re-selling agents for mandatory vehicle insurance (OSAGO) of vessels, vehicles and aircraft owners, in the Motor (Transport) Insurance Bureau of Ukraine (MTIBU). This Procedure provides, that insurance agents, which are as individuals or legal persons, have the right to job as re-selling agents for mandatory vehicle insurance (OSAGO) of vessels, vehicles and aircraft owners, on condition of their registration in MTIBU in accordance with this document.
National securities and stock market commission (NSSMC), by the decision № 519 of 09.04.2013, amended the Regulation on information disclosure by emitters of securities, approved by the State securities and stock market commission№ 1591on December 19, 2006.
Other
Ministry of Justice of Ukraine, by order № 730/5 of 17.04.2013 approved the application and notices forms, furnishing (transfer) of which established by the Law of Ukraine “On state registration of legal entities and individuals–entrepreneurs”.
Cabinet of Ministers of Ukraine, by the resolution № 339 of 15 May 2013, approved the Procedure for the creditors satisfying of extremely dangerous subject of entrepreneurial activity-debtor for expenditures reimbursement on the prevention of wrong activities to the possible damage to the life and health of citizens, property, facilities, natural environment.
Ministry of Finance of Ukraine, by order № 484 of 17.04.2013 approved amendments to the Procedure for the bad tax debt write-off of taxpayers.
Ministry of Justice of Ukraine, by the order № 819/5 of 29.04.2013 has changed the Rules and Procedures of the central certification authority, namely, canceled the need to confer extract or abbreviates from the Unified State Register of legal entities and individuals-entrepreneurs for certification centers registration of the executive authorities or other government agencies and key certification centers.
Verkhovna Rada of Ukraine, by the Law № 221-VII of 18.04.2013 has made changes to some legislative acts of Ukraine concerning to national legislation harmonization with the standards of the Criminal Law Convention on Corruption.
National Electricity Regulatory Commission of Ukraine (hereinafter - NERC), by regulation № 369 of 03.04.2013, approved the Procedure for the tariffs settlement and revision on the transportation, distribution, supply of gas, disposition, storage and gas drawing. This procedure is used by NERC in setting or revision of tariffs on: the transportation of natural, oil-well gas and coal deposits natural gas (methane) by trunk pipelines; natural gas and coal deposits gas (methane) supply oh regulated tariff; natural gas, coal deposits gas (methane) disposition, store and drawing.
Cabinet of Ministers of Ukraine, by the resolution № 333 of 13.05.2013, approved the Procedure for the purchase, transportation, storage, dispensing, use and destruction of narcotic drugs, psychotropic substances and precursors in health care institutions, which defines a mechanism for implementation by the health care institutions, regardless of their subordination and forms of activity, related with the manufacture, storage, transport, purchase, sale (dispensing), import into the territory of Ukraine and the export from it, transit through the territory of Ukraine, use, destruction of narcotic drugs, psychotropic substances, listed in tables II and III of narcotic drugs, psychotropic substances and precursors schedule, listed in table IV of schedule, duly registered as medicinal products, and also medical institutions activities features in the implementation of these activities.
Verkhovna Rada of Ukraine, by the Law № 182-VII of 04.04.2013 amended the Art. 16 of the Law of Ukraine “On public procurement”, which complemented the qualification criteria as set by the customer.
Cabinet of Ministers of Ukraine, by the resolution № 310 on April 24, 2013, amended the Procedure on state certification of childrens' rehabilitation and recreational institutions, and assigning to them the appropriate categories.
Cabinet of Ministers of Ukraine, by the resolution № 312 of 24.04.2013, approved the formation of the Interagency Commission on the allocation of quota volumes of imported goods subject to licensing in 2013, charter of the Commission and has made changes to Annex 8 of the resolution № 1201of the Cabinet of Ministers of Ukraine dated December 19, 2012.
Ministry of Agrarian Policy and Food of Ukraine, by the order № 270 of 19.04.2013, approved the hunting areas use limits of state hunting fund in the hunting season of 2013/2014.
Cabinet of Ministers of Ukraine, by the resolution № 367 of 27.05.2013, amended the criteria by which to assess the risk degree from economic activities for the issue and holding of lotteries and is determined periodicity of the planned activities by state supervision (inspection). These amendments provide that to the business entities with a high risk degree include those that are responsible, among other things, the following criteria: the number of distribution points lottery exceeds 10 thousands, and the formed authorized capital amount is not more than UAH 130 millions.
Ministry of Health of Ukraine, by the order № 321 of 22.04.2013, approved the definitions of “large” and “especially large” sizes of counterfeit medicines. Thus, under the large size of counterfeit medicines mean prefabricated drugs, the cost of which is between 50 to 500 tax-exempt minimum citizens incomes. Especially large size of counterfeit medicines is considered drugs, which cost 500 or more of tax-exempt minimum citizens incomes.
Ministry of Infrastructure of Ukraine, by the order № 226 of 17.04.2013, approved the Rules of maintenance procedure the economic entities list, that carry out the installation and maintenance of monitoring devices (tachographs) in automotive vehicles. These Rules provide that the list keeping purpose is the conditions creating for mutual acceptance of the results of installation and maintenance of tachographs between the competent authorities of the Contracting Parties of the European Agreement Concerning the Work of Crews of Vehicles Engaged in International Road Transport (AETR).
Ministry of Infrastructure of Ukraine, by the order № 245 of 23.04.2013, approved the Procedure for according and reversion of rights on air lines operating, which establishes a mechanism for according, revocation, modification, refusal to provide rights and limitations on the use of air lines by the Ukrainian and foreign air carriers, regardless of ownership, which is used for regulating of access to the air freight market by air carriers, and is mandatory.
Ministry of Infrastructure of Ukraine, by the order № 239 of 19.04.2013, stated in a new version Procedure for processing and licensure travel permits at the foreign states territories by the cars and bus public conveyance and trucking goods traffic in international runs, their exchange and recording. In particular, it states, that cars and bus public conveyance and trucking goods traffic through the foreign states territory or transit through their territory, carried out by the trucking companies according to the requirements of international agreements of Ukraine and on the basis of properly completed appropriate permits, if other is not provided by international agreements of Ukraine.
National Bank of Ukraine, by the decree № 150 of 26.04.2013, amended the Regulation on the stabilization loans granting by the National Bank of Ukraine to banks in Ukraine, according to which, in particular, the monthly information on the program implementation status of financial recovery and the requirements of loan agreement to be provided by the bank in NBU not to 10th, but to the 15th of month, following the reporting month.
National Bank of Ukraine, by the decree № 146 of 24.04.2013 amended the Regulation on the securities movements across the customs border of Ukraine, in particular, clarified, that for an individual licensing on withdrawal (remittance) outside of Ukraine and inward (remittance) to Ukraine of the securities, the applicant (resident or non-resident) shall submit to the National Bank originals or certified copies of documents, confirming the acquisition/disposal of property rights by the applicant to securities and/or, according to which, were placed/issued securities (copies of securities purchase and transfer agreements, exchange, foreign trade agreements, that provide payments carrying out using promissory notes, the documents, confirming the securities receipt as an inheritance, etc).
“De Visu” Group specialists are ready to provide consultations as for various issues on financial and economic activity conducting. In order to receive more detailed information you may call at the following phone numbers: (044) 279-00-00, (044) 279-40-00.
Ministry of Internal Affairs of Ukraine, by the order № 417 of 29.04.2013 approved amendments to the Instruction on the procedure by the Traffic Police departments of vehicles state registration, re-registration, registration documents preparation and issuance, license plates on them. According to these changes, in particular, the state registration (re-registration), the deregistration of vehicles, preparation and issuance of vehicle registration certificates, temporary registration cards and license plates will be carried out not by registration and exam Traffic Police divisions, but the Service centers, associated with the motor vehicles using.
Auditor's Chamber of Ukraine, by decision № 266/8 of 04.04.2013, state in a new version the Regulation on the continuous professional knowledge improvement of Auditors of Ukraine, which stipulates that the aim of continuous improvement of professional skills of auditors is continuously deepened, the maintenance at the proper level, the expansion and updating of professional knowledge to ensure high quality audit and associated services. In particular, it is determined that the auditors from the, year which follows the year of certificate obtaining, carry out mandatory annual improvement of professional knowledge http://www.devisu.ua/uk/services/auditing.
Cabinet of Ministers of Ukraine, by the resolution № 351 of 22.05.2013, approved the Procedure for exercising control over payment of the award to the inventor of technology and/or their components. This procedure defines the mechanism of control over the payment of the award to the inventor of technology and/or their components, developed at the expense of the state budget and property rights, which transferred in accordance with Art. 11 of the Law of Ukraine “On state regulation of activities in the field of technology transfer”.
National Bank of Ukraine, by decree № 163 of 14.05.2013, again determined that the payments on export and import of goods operations, under Art. 1 and 2 of the Law “On the Procedure for payment in foreign currency”, carried out in a period not exceeding 90 calendar days. In addition, extended the requirement of mandatory sale on the interbank currency market of Ukraine of foreign exchange earnings in the form of foreign currency earnings of residents from the sale of goods by economic agreements. The foreign exchange earnings amount, subject to compulsory sale in the interbank currency market of Ukraine, including the National Bank itself, established by specific administrative document of NBU. Also extended the requirement revenues from outside of Ukraine in foreign currency to individuals (residents and non-residents) in an amount equal or greater than the equivalent of 150 thousand of UAH per month.
National Bank of Ukraine by decree № 164 of 14.05.2013, again determined that the foreign exchange earnings of the first group of the Classifier of foreign currencies and banking metals and in Russian rubles, which is subject to the requirements of par. 2 of the decree № 163, are subject to mandatory sale in the interbank Ukrainian foreign currency market amounting to 50%. The foreign exchange earnings rest remain at the disposal of residents and used by them in accordance with the rules of currency regulation.
National Bank of Ukraine, by the letter № 29-216/5163 of 14.05.2013, clarified the issue concerning the Board of National Bank of Ukraine decision № 109 on 27 March 2013 “On introducing amendments to certain regulatory legal acts of the National Bank of Ukraine, which regulate the individual licenses issuance procedure for currency transactions”. This Resolution amended a number of regulatory acts regarding the provisions severance of the National Bank, which include the need to inform by NBU the special authorities against organized crime on by residents received petitions, concerning to individual licenses issuance for currency transactions and conclusions records of these authorities by National Bank decision making on the individual licenses issuance for currency transactions.
Supreme Administrative Court of Ukraine, by letter № 642/12/13-13of 29.04.2013 interpreted the issue of differences between the administrative arrest of enterprise assets and entrepreneurs and the administrative arrest of funds in banking accounts.
Ministry of Finance of Ukraine, by the order № 436 dated 01.04.2013, approved the Procedure for electronic interaction between primary financial monitoring entities and the State Service for Financial Monitoring of Ukraine, which defines the interactions mechanisms between the primary financial monitoring entities and the State Service for Financial Monitoring of Ukraine, as well as the requirements and formats of electronic messaging on financial monitoring.
