Source: http://www.devisu.ua/en/monthly/6150-legistation-overview-november-2014
Timestamp: 2017-11-23 12:56:01
Document Index: 106463843

Matched Legal Cases: ['Art.43', 'Art.12', 'Art. 581', 'art 2', 'Art.207', 'art. 96', 'Art.16', 'Art.172', 'Art.173', 'Art.41', 'Art.9']

Legistation Overview (November 2014)
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The Ministry of Finance of Ukraine by the Order “On Approval of the forms and Procedure of the completion and submission of the tax reporting of value-added tax” of 23.09.14, № 966 approved the new VAT return.
The new return is not very different from the previous one, but includes some nuances. In particular, the return was enriched by the lines for the reflection of the transaction, which imposed 7% of VAT. At the same time, the return disposed of some lines.
The Ministry of Finance by the Order “On Approval of the forms of tax invoice and the Procedure of completion of the tax invoice” of 22.09.14, № 957 submitted the updated form of the tax invoice. The table part of the invoice is added by the column provided for the 7% rate. The place for such rate is taken in the calculation of adjustment of figures and value indicators to the tax invoice. The form of invoice wasn’t changed significantly in all other respects.
There are more changes in the form of the tax invoice completion. First of all, they are about the completion of the invoice in applying 7% rate. Secondly, the conditional Individual Taxpayer Number “300000000000” (let us recall, that ITN is indicated now “400000000000”) should be indicated when the export delivery.
The Ministry of Finance of Ukraine by the Order “On Approval of the Form of the Register of issued and received tax invoices and rules of its procedure” of 22.09.14, № 958 submitted an updated version of the Register of issued and received tax invoices. In general, newly made document is virtually identical to the previous one. The main changes are as follows. The line “The certificate number of the taxpayer registration of value added tax” disappeared from the head of the document. Two boxes were added to the first and the second chapters of the Register, to reflect the delivery of goods, which were taxable at the rate of 7%.
The goods/services, which are not the subject to VAT taxation or exempt from it, should be indicated in the separate boxes of the chapter I of the Register “Issued tax invoices”.
The new box “The ratio used in taxable transactions” was added to the chapter II of the Register “Received tax invoices”. In addition, the purchase transactions of goods/services, which are the subject of taxation at the rates 20%, 7%, 0% and are used in the taxable transactions, are highlighted in the separate columns.
The taxpayers, who use cash-basis method, enter into the Register the tax invoice and/or the calculation of the adjustment to the tax invoice in the reporting period, the actual date of compensation is fallen on it. In addition, the letter “K” is added to the designation of the document when the cash-basis method is used.
The accounting statement, made for the tax credit adjustment arising in controlled transactions, is indicated in the Register as the document type “БО”, the letter designation “KO” is added to it. For example, БОПНЕКО when referring to the tax credit of the VAT amounts on the basis of electronic tax invoice.
The Verkhovna Rada of Ukraine made amendments to the Tax Code of Ukraine regarding the taxation of investment activity by the Law “On Amendments to the Tax Code of Ukraine concerning improvement of taxation of investment activity” of 07.10.14, № 1690-VII.
Thus, it is possible to provide for not only the registration of the operator by the VAT payer but the investors in the multilateral production sharing agreement. Then they should apply the registration statements in one of the reporting (tax) period to the 10th day of the calendar month, following the month when the investors decided to register.
The term “investor (operator)” is specified. The term “investor” is legal subject to the production sharing agreement through one investor, and “investor and/or operator” – is subject to the multilateral production sharing agreement through several investors, depending on the conditions of the multilateral agreement.
The State Fiscal Service of Ukraine in its letter “On the procedure of error correction in the register of issued and received tax invoices” of 10.10.14, № 4828/6/99-99-19-03-02-15 explained: if the payer independently discovered an error in the Register of issued and received tax invoices (hereinafter − the Register), and it didn’t have an impact on the accuracy of records of annex 5 and sections of VAT tax declaration (e.g., individual tax identification number of the counterpart (customer or supplier) was incorrectly stated), the payer was allowed to correct it. This could be done by “cancellation” method in the reporting period when the error was discovered. At that the refine calculation is allowed not to be submitted.
If the error was made not only in the Register but in annex 5, the payer should send in the reporting period, when the error was discovered (including limitation periods), the refine calculation to the declaration in annex 5, where the error was made, in due form valid in the refine calculation time.
Therefore, the error made in January 2012 could be corrected to January 2015 inclusive.
The State Fiscal Service of Ukraine in its letter “On reflection of the expenses in the tax accounting upon the occurrence of circumstances of force majeure” of 16.10.14, № 5218/6/99-99-19-02-02-15 informed: if the seller had such circumstances, which blocked the performance of delivery contract on a pre-paid basis, the seller was entitled to adjust the tax VAT liabilities, charged on the amount of advance from the customer. It is enough to invoice the calculation adjustment to the tax invoice for this purpose.
So, if the seller increased the tax VAT liabilities as of date of receipt of advance, but later the seller had the circumstances (including force majeure), which blocked the performance of delivery contract, and the advance payment was returned, the seller should invoice the calculation adjustment to the tax invoice and reduce tax VAT liabilities accrued before.
The Ministry of Finance of Ukraine by the Order of 14.11.2014, № 1130 “On Approval of the Regulations on the registration of value added tax payers” approved a new procedure for the registration of VAT payers.
The Regulation determines the order of:
- the Registration of VAT payers;
- the Cancellation of the Registration of VAT payers;
- the maintenance of the Register of VAT payers;
- the assigning of the individual VAT number;
- the promulgation of the data from the Register of VAT payers;
- the re-registration of VAT payers;
- the documentation maintenance for registration / cancellation of registration of VAT payers;
- the formation and the provision of statements and certificates from the Register of VAT payers.
In addition, the forms of registration applications, the documents of the cancellation of VAT payers’ registration etc. are defined in the Regulation.
It is also established that:
- the VAT payers, entered in the Register prior to the entry order into force, are not the subject of mandatory re-registration;
- from June 1, 2014 the registration of the VAT payers, who were in the Crimea as of 31 May 2014, should be considered to be cancelled;
- the restoration of the registration of the Crimean VAT payers is carried out after their evacuation to another territory of Ukraine or after the completion of temporary occupation via VAT payer registration in due order.
The State Fiscal Service of Ukraine in its letter “On payment of advance installments of privileged companies” of 04.09.14, № 3699/7/99-99-19-02-01-17 reported that the privileged companies also should pay the advance payments. Thus, there was no a word in p.57.1 of the Tax Code of Ukraine about the possibility of not paying monthly advance payments of income tax by the business entities that were on the preferential tax treatment last year.
Therefore, the taxmen assure, such privileged companies in the current year should pay the advance payments of income tax on a common basis and then they can take advantage of the Art.43 of the TCU and return the “overpayment” when submitting the appropriate application.
The State Fiscal Service of Ukraine in its letter of 27.10.2014, № 5685/6/99-99-19-02-02-15 “Regarding the inclusion of interests into the income on the assets of collective investment institutions” reminded of the income taxation procedure of the interests of collective investment institutions.
The incomes as the sum of the collective investment are not taken into account when determining the subject of income taxation. In particular, such income as:
attracted funds from the collective investment institutions (hereinafter-CII);
incomes from the transactions of CII assets;
accrued incomes on the CII assets;
attracted funds from the certificate holders of funds of real estate activities;
incomes from the assets transactions of funds of real estate activities;
accrued incomes of the assets of funds of real estate activities, established in accordance with the law.
The exception is the incomes received as interests on these assets.
The taxmen also note in the letter, that interest incomes accrued on the CII assets and the assets of funds of real estate activities are the subject to the income
The Cabinet of Ministers of Ukraine approved the new samples of the excise duty stamps for alcoholic beverages and tobacco products, which would be introduced from January 1, 2015, by the Regulation of 19.11.2014, № 627 “Some problems of input of the excise duty stamps for the new model for alcoholic beverages and tobacco products”.
In this regard, the State Fiscal Service is instructed:
- to ensure the production of the new samples excise duty stamps before December 25, 2014 as well as their sale in due order;
- starting January 1, 2015 to terminate the sale of the excise duty stamps, which samples were approved by the Regulation of the Cabinet of Ministers of 13.03.2013, № 188.
In addition, the reduction of the excise stamp value is also provided for. Thus, it will be UAH 0.1926 for the alcoholic beverages and UAH 0.091 for the tobacco products.
The Cabinet of Ministers of Ukraine by the Resolution “On Approval of the List of settlements within the territory where the anti-terrorist operation was carried out” of 30.10.14, № 1053-р promulgated the list of settlements within the territory where the anti-terrorist operation was carried out.
In its turn, the Ministry of Internal Affairs and the Ministry of Defense through the Security Service should provide the proposals on amendments to the approved list within five days as from the date of the ATO end, with the purpose of determination of the final list of the settlements where the ATO was carried out.
The Ministry of Defense of Ukraine in its letter “The list of documents for granting the status of the participants in the armed hostilities to the armed forces personnel (reservists, liable for military service) and to the employees of the Armed Forces of Ukraine, who were involved in the ATO” of 24.10.14 explained that the documents for granting the status of participant in hostilities (hereinafter – PH) were prepared by the commanders of military units (agencies, subunits) or other heads of authorities, institutions.
Within one month after the end of military tasks in the ATO area to the committee of the Ministry of Defense of Ukraine for the determination of participants in hostilities they submit:
- the certificate of a person directly involved in the ATO, ensuring its implementation and protection of the independence, sovereignty and territorial integrity of Ukraine;
- extracts from the general routine orders on the departure (arrival) from the military units after the ATO tasks;
- copies of the travel order cards;
- the list of the military personnel who defended the independence, sovereignty and territorial integrity of Ukraine and directly took part in the ATO, ensuring its implementation in the vicinity of the areas of the ATO.
The documents are provided in the paper form to: 03168, Kyiv, 168, Povitroflotsky Ave., 6, Department of Personnel Policy of the Ministry of Defense of Ukraine. The lists of the military personnel are submitted in the electronic form of Microsoft Excel (version 97 − 2003) to the automated control system of the Armed Forces of Ukraine «Dnipro» This e-mail address is being protected from spambots. You need JavaScript enabled to view it .
All the document copies are required to be certified by the signature of commander (chief) of the military unit (agencies, subunits), establishments and institutions and sealed with the official stamp.
The ATO participants, exempt from military service, should submit the documents through the committee of regional military commissariats and city military commissariat in Kyiv
The Cabinet of Ministers of Ukraine in the Resolution “On amendments to paragraph 13 of the annex to the resolution of the Cabinet of Ministers of Ukraine dated 1 March 2014 № 65” of 30.10.14, № 578 determined that the restrictions on the maximum monthly wage amount (UAH 18 270) were not in force to the military personnel who participated in the ATO. The Cabinet even specified the list of those who were entitled to receive more than 15 minimum wages per month (starting from 01.05.14).
- the military personnel, the supreme commanders of internal affairs bodies;
- the State service of special communication and information security;
- the senior Officials of air crew, flying personnel, engineering and technical staff;
- the National Guard and State Border Guard Service.
The State Fiscal Service of Ukraine in its clarification “Information for a single tax payers, who are in the ATO area” of 03.11.14 explained that only the payers, who were registered in the revenues and duties bodies in the ATO area settlements, were exempt from the single tax payment during the ATO.
The basis for this exemption is a statement of the single tax payer. It is submitted to the taxmen at the main place of registration or place of temporary residence in any format not later than thirty calendar days following the day of the ATO end.
At that the penal and financial sanctions for the default on commitments of the single tax payer from 14 April 2014 to the ATO end are not applied to the specified single tax payers.
The State Fiscal Service of Ukraine on its official website reported, that the main conditions of tax exemption of the volunteers’ incomes were their inclusion in the relevant Register and intended use of the obtained aid that should be beneficial to certain categories of citizens:
- the ATO combatants or beneficial to the family members of the participants, while participating in the ATO received a wound, were killed or declared missing in due course;
- participants of mass actions of public protest in Ukraine, who received a wound, contusion or other health damage while participating in those events in the period from 21.11.13 to 28.02.14. As well as 02.05.14 in Odessa city, or beneficial to the family members of the participants, who were killed or died due to the wounds received during that period or declared missing;
- individuals, who live (lived) in settlements where the ATO is (was) carried out, and/or were forced to leave their place of residence due to the ATO implementation in the settlements;
- individuals, who lived in the Crimea and were forced to leave their homes due to temporary occupation of the territory of Ukraine.
The State Fiscal Service of Ukraine in its letter “On Customs formalities at movement of goods across the borders of the free economic zone “Crimea” of 28.10.14, № 8651/7/99-99-24-01-04-17 explained some issues of customs control and clearance of goods moving across the borders of FEZ “Crimea”.
In particular, the Customs can hold invalid the custom declaration for the goods, which cleared and allowed through the customs of Ukraine for import into the territory FEZ “Crimea”, but didn’t cross its borders for 180 days. The taxmen also reported that Kherson customs offices were entitled to document the periodic custom declarations and additional declarations for goods that were imported from the territory of FEZ “Crimea” in other territory of Ukraine, and for goods that were moved from the mainland Ukraine into the Crimea. And in addition the previous custom declarations – when the goods were imported in Ukraine from the Crimea.
The Ministry of Justice of Ukraine by the Order “On termination of access to certain registry information system of the Ministry of Justice of Ukraine” of 29.10.14, № 1801/5 temporarily blocked the access to the Unified and State registers in Eastern Ukraine: Register of Inheritance, Unified State Register of Enforcement Proceedings, State civil register, Unified State Register of people who have committed corruption offences. It is referred to the following areas of Luhansk region as Antratsit, Krasnodon, Lutugino, Perevalsk, Slavyanoserbsk, Sverdlovsk, Stanichno-Luhansk as well as Alchevsk, Antratsit, Bryanka, Kirovsk, Krasny Luch, Krasnodon, Luhansk, Pervomais'k, Rovenki, Sverdlovsk, Stakhanov cities. In Donetsk region: Amvrosievka region, Maryinsk region, Novoazovsk region, Starobeshivsk region, Telmanivsk region, Shakhtarsk region, Yasynuvate region and such cities as Gorlivka, Dokuchaevsk, Donetsk, Zhdanivka, Kirovske, Makiyivka, Enakieve, Snizne, Khartsyzk, Yasinuvata, Thorez, Shakhtarsk. In addition, the State Registration Service was ordered to block the access of the users to the Unified state register of legal entities and individuals-entrepreneurs in those areas. All these measures should protect the legal interests of people and business in the East of Ukraine.
The National Bank of Ukraine by the Resolution “On the application of certain standards of currency legislation during the temporary occupation regime in the free economic zone “Crimea” of 03.11.14, № 699 ordered that for the application of its regulatory legal acts, all the persons who were registered or had permanent residence in the territory of FEZ “Crimea”, were equal to non-residents, and in investment activities – to the foreign investors. And the contracts signed between the Crimean and mainland entities in this case should be used instead of foreign economic agreements (contracts). All the transfers (payments) from the mainland to the territory of FEZ “Crimea” or from the occupied peninsula to the mainland are carried out in the same manner as the transfers outside of Ukraine / in Ukraine. However, the regulator added some peculiarities for such transfers. In particular, the residents conduct the transfers in foreign currency and in hryvnia to the advantage of the Crimean entities to pay the obligations under property situated on the peninsula and acquired after the entry into force of the Law of Ukraine “On the establishment of free economic zone “Crimea” and on the peculiarities of the economic activity in the temporarily occupied territory of Ukraine” of 12.08.14, № 1636-VII (hereinafter - the Law on the Crimea):
- legal entities − on the basis of the documents confirming the ownership rights of such property, and the documents confirming the grounds for the obligations payment;
- individuals with the tax home in the mainland Ukraine should declare their residential property in the Crimea.
The bank should carry out the transfers related to such property under the certificate of property declaration and the papers confirming grounds for the obligations payment.
The National Bank also reiterated the ban legislated in pp. 3 p.12.8 of Art.12 of the Law on the Crimea: it was prohibited in Ukraine to solicit the deposits or to give credits in rubles. And all the banks are ordered to terminate all the account transactions of the Crimean legal entities and to close them.
The Cabinet of Ministers of Ukraine by the Resolution “On Approval of the list of settlements where the public authorities temporarily do not exercise the powers or do not exercise the powers on a full scale” of 07.11.14, № 1085-р. approved the list of settlements where the work of public authorities was paralyzed.
The Cabinet ordered before December 1 to evacuate the public-sector employees from the territories beyond the control of Ukraine, where the public authorities temporarily did not exercise the powers or did not exercise the powers on a full scale.
Then, the Ministry of Internal Affairs of Ukraine and the State Security Service of Ukraine, at the request of the Anti-terrorist Center, monthly should introduce the proposals on the amendment of the approved list to the Cabinet of Ministers.
The State Fiscal Service of Ukraine in its letter of 18.11.2014, № 10918/7/99-99-25-01-01-17 “On filling of the customs declaration boxes when declaring humanitarian aid” answered the question how to issue the customs declaration (CD) for the import humanitarian aid.
Due to requests of recipients of the humanitarian aid regarding the filling of the customs declaration boxes when declaring the humanitarian aid in accordance with the import customs regime, the SFSU explained the following.
The filling of the CD when declaring the import humanitarian aid is carried out with some peculiarities:
- the product code could be indicated in box 33of the CD when declaring the humanitarian aid at the choice of the declarant or the authorized person in accordance with the Ukrainian Classification of Goods for Foreign Economic Activity at the level of the first six marks (goods, which are imported to Ukraine and are the subject to the registration in the state the registration authorities);
- the digital code of the tax benefits is indicated in box 36 of the CD. The benefit code “030” corresponds to the humanitarian aid.
Since the payment of custom duties or the application of measures of their payments when declaring the humanitarian aid are not carried out, the boxes 12, 43, 45, 47 22, 23, 42, 46 are not to be filled.
In this case, the code of goods transfer “AA” is indicated in the second section of the box 37 of the CD as the first marks.
If the information of the specification usage (when using the CD in hard copy with the specification presentation on paper) is included in box 4 of the CD, the information of goods, except first indicated in the CD, are included in the volume in accordance with the specification.
The President of Ukraine signed the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on the simplification of starting a business” of 15.04.14, № 1206-VII. The Law already works in November. According to its provisions, the company is not obliged to have a seal. Now it’s the right, but not an obligation. The private farms, cooperatives, commodity exchanges, collective farm enterprises, chamber of commerce and industry, credit organizations and their associations fall within the purview of the law.
There is no need to obtain the approval documents for the manufacture of seals (Art. 581 of the Commercial Code of Ukraine).
The obligatory affix of seal of the written legal action of the legal entity, enshrined in part 2 of the Art.207 of the Civil Code of Ukraine, also disappears.
Henceforth there is no need to put a seal of the legal entity, in particular, to the following documents:
- competitive bidding proposals and price quotes;
- minutes of general meeting of the shareholders, decision of the shareholders;
- report on assessment property etc.
The Cabinet of Ministers of Ukraine on its official website recommends for more comfortable celebration of the New Year and January 7 – Christmas and for the efficient use of working time to postpone working days for the employees, who have a five-day working week, from:
Thursday, January 8 - to Saturday, January 31;
This working time pattern doesn’t refer to the Pension Fund, “Ukrposhta”, Department of the Treasury and banks. The National Bank determines the banking centers schedule.
The State Labor Inspection of Ukraine in its letter “Regarding the remuneration of labour at a rate of minimum wages” of 15.09.14, № 32-21/01-1715 informed that the remuneration of labour at the rate of minimum wages was possible only for the common Labor. The names of these professions provided for by the chapter 9 of the Occupational Classification “The simplest professions”.
The minimum wage determination for other professions, specified in 1-8 chapters of the Occupational Classification, the State Labor Inspection of Ukraine considered to be violation of the labor legislation (art. 96 of the Labour Code of Ukraine, hereinafter - the LCU). This situation worsens the conditions of employment contracts of the employees compared to the current legislation, which is inadmissible according to Art.16 of the LCU.
Today the criminal responsibility (Art.172, Art.173 of the Labor Code of Ukraine) and the administrative responsibilities (ch.1 of Art.41 of the Administrative Violations Code of Ukraine) are provided for the violation of the labor legislation, including the use of hired labour without due execution.
The State Fiscal Service of Ukraine in its letter of 28.10.2014, № 8668/7/99-99-11-17 explains the nuances of changing rate of the occupational hazard.
If the UST payer does not agree with the established rate of the occupational hazard, this payer could reconcile the rate with the Social Insurance Fund of the accident within 10 working days after receipt of the abstract from the Unified State Register.
The Fund, if necessary, makes a decision to refer it to the new rate of the production occupational hazard and should send the notice of the rate change of the production occupational hazard to the SFSU not later than the next business day.
In addition, in the case of change of company economic activity, the Social Insurance Fund of the accident changes the corporate nationality of the company to the rate of the production occupational hazard. The rate change of the occupational hazard is carried out once a year based on the results of the work of the insurer in the previous calendar year. The new rate of the occupational hazard is established from the beginning of the year.
In case of receiving the information from the SFSU on amending the data of the insured regarding the changing of the main economic activity, the Social Insurance Fund of the accident may verify the data submitted by the insured.
The Ministry of Finance of Ukraine by the Order of 30.09.14, № 987 “On Amendments to the Regulation on the provision of documentary records in the accounting and recognition as invalid of the orders of the Ministry of Finance of Ukraine of May 16, 1996 № 99 and of March 24, 2000 № 61” canceled the directive on the procedure of the registration of issued, returned and used power of attorney to receive the values.
The Regulation on the documentary records in accounting is also added. The amendments provide the authority of business transactions (commodities and materials receipt under the contract) in the name and on behalf of the legal entities or the individuals-entrepreneurs are confirmed in accordance with the current legislation. These documents, for example, could be: a written agreement, power of attorney, act of authority of legal entity etc.
However, despite this paradox, the business entities are allowed to use self-developed power of attorney form. The only thing, the self-developed form should include the primary requisites, provided for by the ch.2, Art.9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 16.07.99, № 996- XIV.
The Ministry of Finance of Ukraine by the Order “Approval of Regulations on inventory of assets and liabilities” of 02.09.14, № 879 approved the Regulation on the inventory of assets and liabilities (hereinafter − Regulation). The document replaced the previous instructions on taking inventory (the last lost the legal force). The Regulation comes into force from 1 January 2015. All should apply it without legal entities (excluding banks) as well as representatives of nonresidents. The public-sector employee also should adopt it.
Please note, that the inventory registers, inventory reports and crosscheck information should be issued in accordance with the requirements of the primary documents established by the Regulations on the documentary book records, approved by the MFU of 24.05.95, № 88. Don’t forget about the mandatory requisites and requirements of the Regulation. The inventory materials could be filled in both a handwritten and electronically information processing. The forms of information on the results of the inventories are determined by the legislation individually for the budget institutions.
The National Bank of Ukraine by the Resolution “On amendments to the certain legislative acts of the National Bank of Ukraine” of 30.10.14, № 685 removed some foreign exchange restrictions.
- from the payments settlement on import transactions without goods import into the territory of Ukraine;
- from the payments settlement on import contracts under which the goods were imported into the territory of Ukraine and implemented the customs clearance on the basis of import customs declarations, which issue date was more than 180 days. That is possible now to make calculations in the currency within the terms provided for by such contracts conditions;
- from the return of the dividends to the investor abroad (except dividends return on securities negotiable on the stock exchange).
The National Bank of Ukraine by the Resolution “On Amending Resolution of the Board of the National Bank of Ukraine dated August 29, 2014 № 540” of 12.11.14, № 722 amended the instruments to stabilize the monetary and foreign exchange markets of Ukraine.
In particular, the residents are allowed to prepay the credits (loans) in foreign currency under contracts with the nonresidents (including additional agreements to the credit contracts) at the expense of raised by other credit/loan. Of course, if this contract provides for later term of the borrower liabilities (wholly or partly) compared with the terms of the previous credit contract (loan agreement).
Also the authorized banks shouldn’t punish for the violation of the limit of the total long open foreign-currency position till 02.12.14.
The National Bank of Ukraine by the Resolution of 0.11.2014, № 734 “On the regulation of the situation on exchange market of Ukraine” extended the norm effect on mandatory sale of 75% of foreign exchange earnings to December 2, 2014.
This decision was made taking into account the need to ensure a balanced state in the foreign exchange market of Ukraine and prevent the use of the financial system for money laundering and terrorist financing.
The National Energy and Public Services Regulatory Commission (NEPSRC) by the Resolution “On the limitation of the natural gas prices for the industrial customers and other business entities” of 31.10.14, № 224 from 01.11.14 established new limit prices for natural gas for business and state employees.
The new prices fixed at the level of UAH 5 100 per 1000 m3 (excluding VAT, fee in terms of surcharge to the current natural gas tariff for consumers of all forms of ownership, levied at 2% rate, transportation services tariffs, distribution and supply of natural gas at regulated rates).
The Cabinet of Ministers of Ukraine on its official website informed of establishment of equal conditions of price formation for all domestic and imported medicines. As was known, the medicines and medical devices of home production, which wholesale price was lower than 12 hryvnias per one pack, were not the subject to the State regulation (except purchased at the expense of the State and local budgets).
This advantage would be canceled from 01.01.15.
Let us recall, the retail markup for pharmaceutical institutions would be from 10 to 25% of the purchase price based on the purchase price of the medicines and medical devices (except narcotics, psychotropic medication, precursors and medicinal gas) and socially oriented medicines and medical devices.
The Ministry of Justice of Ukraine by the Order of 11.11.2014, № 1886/5 “On Approval of work procedure with electronic documents in paperwork management and its preparation for the transmission to archival storage” adopted a single work procedure with the electronic documents in paperwork management.
According to the approved procedure, the general requirements are established for the implementation of electronic document management using an electronic digital signature, the work organization with electronic documents in paperwork management in the state agencies, companies, institutions and organizations regardless of ownership as well as their preparation for the transmission to archival storage.