Taxes
Personal Income Tax
The Ministry of Revenue and Duties of Ukraine reminded in the letter of 04.04.2014, № 6237/5/99-99-19-03-02-16 the Order of penalties application to tax agents for violation of the charging, withholding and/or payment (transfer) of personal income tax before or during the income payment of taxpayers. The indicated violation has statutory penalties − 25% of tax amount which is liable for charging and/or payment to the budget. In case of repeated violation during 1095 days the penalty is from 50% to 75% of tax amount which is liable for charging and/or payment to the budget. The tax agent is responsible for repayment of tax liability or tax debt. The indicated penalties are not applied if the tax agent revealed non-charging, withhold and / or non-payment (non-transfer) of personal income tax during recalculation independently and amended them in the next tax period during taxable (report) year.
Income Tax
The Ministry of Revenue and Duties of Ukraine in its letter of 24.04.2014, № 6599/6/99-99-19-03-02-15 informed that the income tax payers can offset the income tax overpayment against the advance payment according to appropriate application which should be prepared in arbitrary form as de facto the overpayment would be recorded by the budget classification code for income tax instead of the advanced contributions.
The tax officers also reminded that the transfer funds direction could be indicated in the application:
- on the current account of the taxpayer in banking institution;
- for cancellation of liabilities (tax debt) in other payments;
- cash refund to the taxpayer by check in case of absence of a bank account.
Unified Social Contribution
The Ministry of Revenue and Duties of Ukraine in its letter of 07.04.2014, № 8078/7/99-99-17-03-01-17 informed about the establishment of regime which ensures the formation of notification on payment over audit the sum-at-charge of Unified Social Contribution (USC) by individuals-entrepreneurs (except single tax payer) and freelancers.
If the amount of USC, calculated in Appendix 5 (tables 1, 3), is less than the minimum insurance fee, responsible person of subdivisions of revenues and duties of individuals prepares and directs the notification on payment where calculated additional payment is indicated according to the activity results of calendar year.
Individuals-entrepreneurs (except single taxpayers) and freelancers pay extra sums to insurance fees due to notification on payment and provide the report to the Ministry of Revenue in accordance with Table 2 Appendix 6 during one calendar month after the implementation of additional payments.
The Pension Fund of Ukraine in a letter dated 10.02.2014; № 3672/03-20 considered the issues on participation in free will payment of UST of entrepreneurs who were granted an old-age pension.
Thus, according to the explanation, the individuals-entrepreneurs who have been granted an old-age pension in accordance with the law №1058 (with a decrease of pension age according to Art.55 of the Law “On the status and social protection of citizens affected of the Chernobyl disaster”) or Art.13 of the Law “On Pension Provision” acquire the right of free will payment of UST since retirement age established by Art.26 of the Law № 1058. Therefore according to the standard procedure – upon the attainment of the age of 60 and having pensionable service not less than 15 years.
Also the authors of the explanation reminded that individuals-entrepreneurs, including on a simplified system and their family members involved in their business activities, were excused from UST paying if they were old-age pensioners or invalids and received a pension according to the law or social assistance. Such people could be payers of UST only providing their voluntary participation in the system of compulsory state social insurance.
Other taxes and fees
The Ministry of Revenue and Duties of Ukraine in its letter of 30.04.2014, № 10107/7/99-99-15-04-01-17 reminded that according to the Law of 08.04.2014, № 1191-VII canceled environmental tax for the disposal of removed from service vehicles.
Consequently, persons manufacturing vehicles in Ukraine for their domestic sales in determining tax liability for the II quarter of 2014 in the declaration should indicate the number of vehicles sold in the domestic market for the period from 01.04.2014 to 17.04.2014 (inclusive).
For imported vehicles environmental tax is not paid in submission to the customs authority of the customs declaration for such a vehicle (body) or party of vehicles (bodies) since 18.04.2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 14.04.2014, № 8763/7/99-99-15-04-01-17 considered features of levying in 2014 fee for subsoil use. By the Law of Ukraine 'On prevention of financial disaster, and creating conditions for economic growth in Ukraine' of 03.27.2014, № 1166-VII amended the Procedure for the calculation of fee for subsoil use.
As mentioned Law came into force from 1 April 2014, the taxpayers calculate tax liability for payment for the use of subsoil for purposes related to mining, and for purposes not related to mining, from the II quarter of 2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 18.04.2014, № 9270/7/99-99-15-04-01-17 considered features of defining coefficient of profitability of the mining enterprise.
Payers determine tax liability for fee for subsoil using the rate of profitability of the mining enterprise.
According to paragraph 3 subparagraphs 263.6.9 of the Tax Code of Ukraine mining companies, violated the terms of regular geological and economic valuation of mineral resources, should calculate tax liabilities based on coefficient that equal to three-times size of the NBU discount rate.
Territorial authorities of the Ministry of Revenue and Duties of Ukraine should consider specified deadlines for geological and economic valuation of mineral resources and inform taxpayers, whose deadline for the regular re-examination has expired, about application of the coefficient (as of 01.04.2014 was 19.5% (NBU discount rate 6.5 % x 3).
Geological and economic valuation of mineral resources specified in line 4.3 of tax calculation payments for subsoil, approved by the Order of the Ministry of Finance of 17.09.2012, № 1000.
Control and Responsibility
The Verkhovna Rada of Ukraine adopted the Law 'On amendments to some legislative acts of Ukraine in the sphere of the state anti-corruption policy concerning the implementation by EU action plan for the liberalization of visa regime for Ukraine' (draft law № 4556).
According to the explanatory note to the draft law the aim of the Law is the implementation of European Commission experts’ recommendations for improving the provisions of anti-corruption legislation provided within the negotiations on EU liberalization of visa regime for Ukraine.
It is offered to achieve this goal by amending some legislative acts.
In particular:
- the establishment of more stringent forms of punishment for corruption offenses for individuals as well as legal entities is provided;
- verification of the specified information in the declaration will be entrusted to the central executive authority that implements the state tax policy and the right of the authority to receive the information from financial institutions regarding the specified information in the declaration during the audit will be enshrined in the Law of Ukraine 'On Banks and Banking Activity'.
The Ministry of Finance of Ukraine in its letter of 23.04.2014, № 31-05/60-10-10/9401 has focused on treasurers’ liability for violation of fiscal legislation in nonpayment.
The sanctions may be applied for violation of the fiscal legislation in groundless rejection to register or late registration of budgetary obligations and groundless rejection to make payment to the Treasury authorities.
According to Part 2 of Art. 123 of the Budget Code of Ukraine (hereinafter − BCU), the personal treasury heads liability is provided in case of violation of fiscal legislation and failure to comply with requirements concerning state treasury services and local budgets set by BCU.
However, norms subparagraph 1 paragraph 11 of the Resolution of the Cabinet Ministers of Ukraine 'On state saving funds and preventing budget losses' of 01.03.2014 № 65 subordination of payment is set for Treasury authorities.
In its turn, according to subparagraph 2 paragraph 11 of mentioned above Resolution, the treasurers have the right to repay credit debts of budget holders for capital expenditures only after confirmation of this debt size by State Financial Inspection.
Accounting
The Ministry of Revenue and Duties of Ukraine explained in the letter of 04.04.2014, № 6237/5/99-99-19-03-02-16 how taxpayer could independently determine the validity of the right of use an intangible asset.
Validity of the right of use intangible asset is determined in accordance with the title documents. It should be considered the minimum period of validity for the right of use, defined for intangible assets of 4 and 5 groups. If this period is not set in the title documents, the taxpayer determines it independently. It is important that the period could not be less than 2 and more than 10 years of continuous operation in this case. If the term is not defined, the procedure for determining validity of the right of use intangible asset is applied from 01.01.2014 according to the Law of Ukraine of 24.10.2013, № 657-VII.
Taking this into consideration, if the validity of the right of use intangible assets in the title documents is not provided and defined by the payer independently, the establishment of useful life which should not be less than two or more than ten years of continuous operation taking into account the date of commissioning concerns those intangible assets that were commissioned from 01.01.2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 11.04.2014, № 2259/Н/99-99-17-02-02-14 provided an explanation regarding the entrepreneur delegation of the authority to sign tax invoices to another person.
The proxyship is a legal relationship where one side (representative) is obliged or has the right to make a deal on behalf of another side it represents. According to p. 19.2 of the Tax Code of Ukraine representatives of the taxpayer are persons who have right to represent their legitimate interests and conduct of business related to the payment of taxes under the law or the power of attorney. Power of attorney issued by a taxpayer - individual for representation of his interests and business conducting related to the payment of taxes shall be certified in accordance with current legislation.
According to Art.51 of the Civil Code of Ukraine the laws and regulations are applied to the entrepreneurial activities of individuals and regulate business activities of legal entities unless otherwise is provided by the law or follows from the content of relations.
Taking mentioned above into consideration, an individual that has notarized instruction due to representation of the taxpayer interests in tax authorities and implementation of the relevant transactions is an authorized person of the physical individual − entrepreneur and may sign a tax invoice.
The Ministry of Finance of Ukraine in its letter of 28.03.2014, № 31-08410-07-21/6647 explained how to classify fixed assets when their parts have a different lifetime.
If fixed asset consists of the parts with different useful lifetime, each of these parts may be recognized in the accounting report as a separate item of fixed-capital assets.
Useful lifetime is the expected period of time during which the noncurrent assets could be used by company or having applied (made) them the production volume (works, services) which is expected to be produced by the company.
The analytical accounting records of fixed assets by groups are carried out using the State Classifier of Ukraine ДК 013-97 “Classification of fixed assets”.
Defining a group, to which the item of fixed assets belongs to, its classes classification or types of fixed assets listed in the specified State Classifier is carried out, considering the functional purpose, specifications use of conditions.
The Ministry of Revenue and Duties of Ukraine in a letter dated 14.04.2014; № 6597/6/99-99-19-03-02-15 reported that engineering services of a nonresident were not included in the expenses.
If the enterprise received engineering services of the nonresident by foreign economic agreement and the equipment was not imported according to the contract, under the paragraphs 139.1.14 of the Tax Code of Ukraine, the expenses incurred (accrued) due to acquisition of engineering services of the nonresident were not included in the expenses of the enterprise.
Taxmen noted that it was possible to solve this question by making amendments to the Tax Code of Ukraine.
Labour and Salaries
The Ministry of Finance of Ukraine in its letter of 05.05.2014, № 31-07240-09-27/10518 reminded that according to p.2 the measures of saving funds confirmed by the Resolution of the Cabinet Ministers of Ukraine of 01.03.2014 № 65, it is provided temporary prohibition on the establishment of additional payments for discharge of temporarily absent employees’ duties.
At the same time, the Ministry of Finance agrees that currently discharge of temporarily absent employees’ duties is accompanied by great pressure on Deputy.
Therefore, according to the authors of the letter, the head of the institution may compensate extra duties establishing the wage premium at a higher rate for achievements at work or performance of particularly important work to the employee.
Also, the manager may increase the premium rate size to this substituent for the performance of temporarily absent employees’ duties. It should be noted that such compensation is possible only within the payroll budget.
The Social Insurance Fund for Temporary Disability considered the issue regarding the requirement for sick leave if the employee works in one city and gives a sick leave issued by medical institution from another city where the employee has a permanent place of residence.
According to p. 1.6 of the Instructions on the procedure for issuing documents of identification temporary disability citizens, № 455, issuing documents of identification temporary disability, passport or any other identity document of disabled is conducted by the doctor (a medical assistant). By p.1.9 of Instruction № 455, issuing of disability sheet (medical certificate) is provided in outpatient clinics by the doctor (medical assistant) mainly where they live or work. By p. 1.10 Instructions are provided for people who have temporary disability which is occurred outside the main workplace and residence, sick leave is issued at their temporary residence with the permission of the chief physician of the medical and preventive institutions by the number of disability days. Consequently, if temporary disability didn’t occurred at the main place of work but at the place of permanent residence, the permission for issuing of the sick leave by the chief physician wouldn’t be required.
The Ministry of Social Policy of Ukraine in a letter dated 03.12.2013; № 1347/13/84-13 provided the explanation that the terms of severance payments were not violated by unpaid sick pays at the cost of Temporary Disability Fund.
The first five disability days are paid by the employer. Since the sixth day of disability the Insured should pay the appropriate financial security at the cost of the Fund only after the arrival of funds specified in the application-calculation to a separate account.
The sick pay is not provided by the insured-employers at their own expenses with their further Fund refunds (repayment of the expenses) since the sixth day of temporary disability.
According to Art. 47 of the Labor Code, the owner or authorized body by the owner in the day of dismissing should give a duly executed work record card to the employee and pay all amounts in the terms specified in Art.116 of the Labor Code.
As provided by the Article 116 of the Labor Code in the day of dismissing all amounts due to employee from the enterprise, institution or organization should be paid. In particular, the wages should be given, including remuneration for the last working day (including payment for the first five days of temporary disability due to sickness or injury which is not job-related accident), vacation pay for unused vacation days.
There is no any violation of Art.116 of the Labor Code in the case when the insured person receives the amounts of financial security from the Fund since the sixth day of temporary disability.
Securities
The Cabinet of Ministers of Ukraine has provided the Resolution 'On the issue bonds of domestic state loan for value added tax amounts refunds» dated 21.05.2014, № 139 concerning the issue bonds of domestic state loan for VAT refunds. According to the resolution, the nominal bond value of domestic state loan for VAT refunds is 1,000 UAH, maturity − 5 years, the bond yield rate − at the NBU discount rate.
The volume of bond issues is determined by the Ministry of Finance within the frame of maximum volume which is established by the Cabinet, according to the payers’ inventory registries which is approved by the Ministry of Finance.
According to the document provisions, the bonds of domestic state loan refunds are implemented using payments each 6 months during their maturity to repay principal debt amount of 10% their nominal value and the bond yield.
The bonds are issued in book-entry form as the records in the NBU securities accounts.
Also the Application form of completion of VAT amounts refunds by bonds of domestic state loan is provided by the Resolution.
Financial Services Market
The Ministry of Revenue and Duties of Ukraine in its letter of 28.04.2014, № 9920/7/99-99-19-03-01-17 informed that banks determine the regular price in the normal manner.
According to the provisions of the Tax Code of Ukraine, the methodology for determining the price for banking services should be approved by the Ministry of Revenue and Duties and the National Bank in accordance with provisions of Art. 39 of TCU.
The methodology will set the specifics of defining regular price for the services provided by the banking institutions in the application of Art. 39 of TCU.
In this regard, before the approval of mentioned methodology for determining the price of banking services banking institutions in determination of regular prices in controlled operations apply the general provisions of Art. 39 of the Tax Code.
The National Bank of Ukraine issued a Decree 'On regulation activities of financial institutions and conducting foreign exchange transactions' of 29.04.2014, № 245, which is in force since 1 May.
According to the Decree:
- Canceled restrictions regarding the timing of transactions on purchase of foreign currency by banks on behalf of legal entities and private individuals - entrepreneurs, foreign missions;
- For a month restored the interim rules on zero rate for funds reserve under agreements on attracting by banks foreign currency from non-residents for a period equal or less to/than 183 days;
- Canceled restrictions on the receipt of cash from the customer's bank account in foreign currency for business trip expenses abroad.
In addition, by the Decree№ 245 for a month extended the range of activities that have been introduced by the Decree № 172 of NBU, namely:
- Allowance for residents to repay loans, financial aid in foreign currency on contracts with non-residents, including amendments to contract, not earlier than the date covered by the contract;
- Determination the maximum amount for foreign currency transfer on behalf of individuals on the current non-commercial transactions at the level of 15 000 UAH per month in equivalent (without supporting documents, from the current account in foreign currency or without opening it), and 150 000 UAH per month in equivalent (from the current account in foreign currency on the basis of supporting documents). These provisions do not apply to a number of important social payments, including expenses for treatment abroad, transportation of patients; for money transfers in case of citizens traveling abroad for permanent residence; on transfers received as wages by residents in Ukraine, and some others;
- A ban on buy/sell of foreign currency in the interbank market without currency delivery.
The National Bank of Ukraine by its Decree of 06.05.2014, № 260 temporarily suspended the activities of Ukrainian banks in Crimea; banks are prohibited to operate in AR Crimea until Russia finishes the occupation.
The Board of the National Bank had to make a decision in May 6, 2014 (temporarily until the end of the occupation) to stop further activities Ukrainian banking institutions and their subdivisions in the territory of Crimea.
According to the Law of Ukraine 'On the rights and freedoms of citizens and legal regime of the temporarily occupied territory of Ukraine' in the territory of the Autonomous Republic of Crimea and Sevastopol city is valid Ukrainian legislation which is mandatory for public authorities and local government business entities, institutions and organizations.
Occupation of the territory of the Autonomous Republic of Crimea and Sevastopol city violated the banking system in the region and caused a threat to the interests of depositors and other creditors.
The continued functioning of banks under occupation is a violation of Ukrainian legislation due to the inability of banks and their separate subdivisions to meet requirements of Ukrainian legislation, legal acts of the National Bank. Taking this into consideration a lot of banking institutions actually have been already forced to suspend or cease operations.
The National Bank of Ukraine in its letter of 12.05.2014, № 25-111/22430 recommends banks to repay outstanding payment to transfer funds in Crimea.
Due to numerous customers complaining to banks concerning non-remit money to their accounts opened in banks in Crimea, the National Bank recommends the following:
- to return outstanding payments to the clients in the established order;
- to settle issues related to withholding commissions for services to transfer funds that were not provided by the bank.
The National Bank of Ukraine in the letter of 07.02.2014, № 25-109/5294 explained the nuances of the use of electronic money. The explanation includes five points which mean the following.
1. Electronic money is not the currency values or cash but it is substitute for banknotes and coins and monetary obligation of the issuer. Not only National Bank can issue them but other banks too. As a means of making payments electronic money is received by limited circle of people provided the issuer in exchange for cash in cash or cashless form.
2. The Bank has the right to create e-wallets for users if their opening provided by the rules of electronic money, agreed with the NBU.
3. If the operator signed a contract with a bank, the electronic money is considered issued since it is loaded to an electronic device of user or agent by operator. The device could be located in the user/agent as well as in the operator room depending on the used technology.
4. Issuing banks are liable according to Art. 163-14 of the Administrative Code for Violating the order of the transactions with electronic money. Also the National Bank might apply special sanctions to these banks.
5. Identifying the activities of payment services with the services of payment infrastructure according to the Law of Ukraine 'On Payment Systems and Funds Transfer in Ukraine' the National Bank has said that these activities could be carried out only after agreement of conditions, order of activities and registration.
The National Bank of Ukraine by its Resolution 'On rescheduling settlement of transactions on exports and imports of goods and the introduction of mandatory sale of foreign exchange earnings' of 05.12.2014, № 270 extended the currency restrictions.
The Document provides that:
1) reduction of terms of settlement for transactions on exports and imports of goods from 180 to 90 days;
2) introduction of requirements on mandatory sale in the interbank currency market of Ukraine, regarding:
- earnings in foreign currency from abroad to legal entities which are not authorized by banks, individuals - entrepreneurs, foreign missions (except official representatives), to accounts maintained in authorized banks to conduct joint activities without establishing a legal entity, as well as income of foreign currency accounts of residents opened outside of Ukraine based on personal licenses of the National Bank of Ukraine;
- earnings in foreign currency from abroad to individuals in an amount equal to or exceeding the equivalent of 150 000 UAH per month. The exceptions are remittances from abroad in foreign currency to individuals (residents and nonresidents) returned due to incorrect account details. These provisions are temporary and will be valid from 20May to 20 August 2014.
The National Bank of Ukraine in its letter of 15.05.2014 № 29-113/23395 considered the issues of pension duties payment buying foreign currency.
Regarding pension duties payment under contracts to purchase foreign currency settled to 01.04.2014 with the value date 01.04.2014 and later the regulator reported that the pension duty is paid independently of date of the contract to purchase foreign currency from 01.04.2014.
Also, the authors of the letter noted that during the banking transactions the basic standard which determined the need of the pension duty payment by a legal entity or individuals is to purchase foreign currency.
The National Bank explained the following regarding the payment of fees at the time of currency transactions on a 'swap'. During the operations of purchase and sale of foreign currency on a 'swap' the two banks involved in the transaction should pay a pension duty. At the same time one of the participating banks carries out fee payment purchasing their first foreign currency transactions in the currency of the 'swap' and another bank during the purchase of foreign currency to meet the second (reverse) transaction.
Public Procurement
The explanation how to make sure in reliability of a tenderer of public procurement procedures have been submitted by the Antimonopoly Committee of Ukraine in a letter dated 15.05.2014.
Client makes a decision to refuse to the participant in the procurement procedure and is obliged to reject the proposal competitive tenders if the economic entity has been prosecuted for the commitment anticompetitive concerted actions concerning distortion of the results of tender (tenders) during the last three years.
The Antimonopoly Committee maintenance of registry economic entities who have been prosecuted for the violations during the last three years is not provided by the current legislation as well as providing the information about bringing such entities to the prosecution by the Antimonopoly Committee authorities.
Decisions of the Antimonopoly Committee of Ukraine are provided to the economic entities for implementation by sending or delivering by hand or promulgation through another means.
Therefore, the economic entities who have been (have not been) brought to the prosecution possess this information.
As you can see, the clients could get such information directly from the tenderers.
International economic activity
The Ministry of Revenue and Duties of Ukraine in a letter dated 20.05.2014; № 11597/7/99-99-24-02-08-17 promulgated the Methodological recommendations due to processing and issuing certificates for the goods transportation from Ukraine in the form “EUR.1” where considered questions were related to:
- certificate forms;
- samples of signatures and seals of customs officials of the Ministry of Revenue authorized to issue certificates;
- the procedure for issuance of certificates;
- the use of invoice declaration;
- the procedure for verification of certificates, etc.
It was noted in the document that the certificate for goods transportation from Ukraine in the form «EUR.1» was a document confirming the status of preferential origin of goods, which form was given in Annex 3A to the Free Trade Agreement between Ukraine and the countries of the European Free Trade Association.
Additionally, the certificate technical characteristics were examined, the procedure of its filling and issuance, cases where the customs office could refuse to issue a certificate, the procedure for obtainment of a duplicate. In the methodological recommendations the documents were listed confirming the origin of goods from Ukraine.
Other things
The Verkhovna Rada of Ukraine adopted the Law 'On Amendments to the Tax Code of Ukraine concerning improvement of transfer pricing' № 4527 (hereinafter − the Law), which established that the first report of controlled operations for the period from 1 September to 31 December 2013 will be submitted to 01.10.2014.
In addition, by the Law are provided:
- non-application of penalties due to the self-adjustment of monetary liabilities which are connected to price changes in the controlled transactions over this period;
- reduction of penalties amount for failure to report up to 100 minimum wages, which are established on 1 January of the reported year, i.e. 121800 UAH;
- approximation of the terms 'operations' and 'business operations' to use them identically.
The Verkhovna Rada of Ukraine adopted the Law 'On Amendments into Certain Legislative acts of Ukraine (concerning the protection of investors' rights)' (draft law № 4586).
Provided for by the Law disambiguation and differences in interpretation of possibilities for immediate termination or temporary suspension of authority of the executive department of the joint- stock -company.
The amended are made to the liability of the members of the Supervisory Board of the joint- stock -company, as well as officials of any economic society in general. Particularly, it is provided that liability of the officials is determined by the law and the responsibility for damage compensation that makes avoiding or decreasing the liability of officials by incorporating the relevant provisions in the constituent documents, domestic regulations or agreements is impossible.
The Ministry of Justice of Ukraine made amendments in the forms of registration cards by the Order of 12.05.2014; № 749/5.
After the document promulgation the new forms of registration cards should be applied for establishing, reorganization and termination of legal entities, their departments and of individuals-entrepreneurs.
The Ministry of Economic Development of Ukraine made amendments to the Regulation on the procedure and conditions for data use of the Unified State Register of Enterprises and Organizations of Ukraine.
In particular, the norms which provided for the possibility of delivering (receiving) the information from the USREOU in the forms of extracts and certificates were abolished by the Order of 04.23.2014, № 486.
The information from the Register is delivered to the user according to the written request in the form of:
1) analytical tables formed by statistical tabulation and grouping Registry data and depersonalized statistical data;
2) classifiers;
3) basic and extended data from the Register.
To the basic data are included:
- the identification code, organizational-legal form of the legal entity (separate subdivision);
- the identification code and the name of the legal entity (for separate divisions of legal entities);
- territorial belonging and location;
- manager surname and phone number;
- data on the types of economic activity;
- the institutional sector of the economy;
- the date of initial registration;
- the date and venue of the last registration activities.
To the extended data are included:
- the identification code, organizational-legal form of the legal entity (separate subdivision);
- the identification code and the name of the legal entity (for separate divisions of legal entities);
- territorial belonging and location;
- surname, phone number/fax of manager/chairman of the liquidation committee, who manages of readjustment;
- e-mail address;
- data on all types of economic activity which are indicated in the registration documents;
- the institutional sector of the economy;
- state registration authority;
- the date of initial registration;
- the date and venue of the last registration activities.
The Ministry of Ecology and Natural Resources of Ukraine in a letter dated 20.05.2014; № 7/1409-14 reported that the limits and permissions for waste generation and disposal were not required any more.
There were made amendments to the Laws of Ukraine 'On Waste' and 'On the list of permits in economic activity' by Reduction Law of number of permits of 04.09.2014; № 1193-VII. The abolition of the need to obtain permits for waste generation and disposal was provided by indicated amendments, as well as the approving of the Ministry of Natural Resources regarding hazardous waste and permits for waste disposal.
Therefore, economic entities could provide economic activity without approving limits on waste generation and disposal and obtaining permits for waste disposal since 26.04.2014.
At the same time the Ministry of Natural Resources informed about the return of packages documents to obtain approving projects limits on education and disposal of hazardous waste and permits for hazardous waste due to the fact that the need to obtain indicated permit documents had been canceled.
