Source: http://www.devisu.ua/en/monthly/6352-legislation-overview-march-2016
Timestamp: 2018-02-18 22:00:23
Document Index: 747334364

Matched Legal Cases: ['Art.69', 'Art.331', 'Art.328', 'Art. 173', 'Art.1202', 'Art.9', 'Art. 9']

Legislation overview (March 2016)
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Thus, agricultural enterprises are given the opportunity to accumulate funds of value added tax (hereinafter − VAT) to use them for production purposes. The mentioned above mechanism will be in effect until 1 January 2017.
The adoption of the resolution caused by the necessity to bring the mentioned Procedure in accordance with the provisions of the Tax Code of Ukraine (hereinafter − TCU).
The tax authorities point out: if it is necessary to determine the compliance of agricultural products own manufactured with commodity classification code according to UCC FEA for correct reflection of volumes of delivery of such goods in the tax declaration of VAT and its applications the taxpayer − subject of a special tax regime is able to receive the conclusion of Chamber of Commerce and Industry of Ukraine (its regional branches) or Research and Development Establishment of court inspections.
At the same time, if the taxpayer − subject to special tax regime carries out a transaction of export of agricultural products own manufactured outside the territory of Ukraine in the customs regime of exports, so, taking into consideration the norms of Art.69 of the Customs Code of Ukraine, such products are subject to customs clearance and are classified by customs authorities of the SFSU by determining the codes in accordance with the classification groups mentioned in UCC FEA. The decision of the customs authorities of the SFSU on classification of goods for customs purposes is mandatory. Conclusions of other authorities, institutions and organizations on commodity codes according to UCC FEA during customs clearance have exclusively informative and or referential nature.
The State Fiscal Service of Ukraine in its letter “On the possibility of payment of value added tax when importation of goods into the customs territory of Ukraine from account of the payer in the system of electronic VAT administration” of 25.02.2016 № 4178/6/99-99-19-03-02-15 considered that problematic issue. It is stated in the letter that the transfer (crediting) of money, paid to the electronic account of the payer, towards payment of VAT when the goods importation into the customs territory of Ukraine, is not provided by the tax law.
The State Fiscal Service of Ukraine in its letter “On the procedure for forming of the tax credit in case if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match” of 16.03.2016, № 5736/6/99-99-19-03-02-15 considers the issue of the procedure for forming of the tax credit if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match.
In particular, the letter states: in the case of advance payment of goods/services if the date of debiting of funds from the buyer’s account and date of crediting of funds to the seller’s account do not match, the tax invoice should be prepared by the seller on the date of tax liabilities, i.e. on the date of crediting of funds to his/her bank account. VAT amounts specified in such a tax invoice (hereinafter – TI) could be included in the tax credit of the buyer:
in case of timely registration of TI in URTI - in that tax (reporting) period when it is prepared, or in any next reporting period for 365 days from the date of such TI preparation;
in case of untimely registration of TI in URTI - in that tax (reporting) period when it is registered in URTI, or in any next reporting period for 365 days from the date of such TI preparation.
The State Fiscal Service of Ukraine on its official website posted a draft order of the Ministry of Finance “On Approval of Amendments to form of tax return on the company income tax”. The draft order is prepared in connection with the adoption of the Law of Ukraine “On Amendments to the Tax Code of Ukraine and some legislative acts of Ukraine to ensure the balance of budget revenues in 2016” of 24.12.2015 № 909 by the Verkhovna Rada of Ukraine. The Law made amendments to the TCU, in particular, on:
removal of regulations on payment of monthly advance payments on company income tax at a rate of 1/12 of accrued tax amount for the previous reporting (tax) year;
determination of advance payment of income tax in the amount of 2/9 of the income tax, which is subject to the payment before 31 December 2016;
introduction of quarterly declaration of the income tax;
prediction of new differences to adjust the financial result before taxation for the period of effect of the law on financial restructuring.
In addition, the adoption of this regulation will ensure the coordination with the Law of tax return of company income tax, approved by the Ministry of Finance of Ukraine of 20.10.2015 № 897.
The State Fiscal Service of Ukraine in its letter “On consideration of the appeal” of 09.03.2016 № 2458/Г/99-99-17-02-03-14explained some nuances of taxation of transactions of assignment of rights to real estate.
This scheme is often used by developers to minimize taxation of transactions on residential property sale. In particular, the letter states that property rights are recognized any rights related to property other than the property rights, including rights that are a part of the property right (right of ownership, property settlement, use) and other specific rights and right to claim.
Property right, which can be defined as “the right expectation” (which will be a claim for the property in future), is a part of the property as the object of civil rights. At the same time, Art.331 of CCU establishes a general rule, under which the ownership of the newly created real estate arises from the moment of state registration of rights to immovable property after completion of construction and its acceptance into operation.
A person is considered to be the owner of materials, equipment, etc., which were used during the construction (property development) before the completion of construction (property development).
Thus, in view of the fact that according to Art.328 of CCU acquisition of property rights − is a legal structure with which the law associates occurrence of subjective ownership of some facilities in the person, the purchase and sale of property rights – is occurrence of legal conditions necessary for acquiring of the claim transfer of ownership of the facility construction in the future.
At the same time the letter emphasizes: property rights for construction in progress are limited real right, but not the article of movable property.
Thereby tax officers suggested that investing in the construction with the future possibility of obtaining legal claim to the property was not in fact the acquisition of materials and equipment that were used during construction (property development). That is Art. 173 of TCU and 5% “preferential” rate of personal income tax do not apply to such a transaction.
The SFS considers the income, earned by the taxpayer as a result of the assignment of property rights, to other incomes (sub-para. 164.2.10 of TCU). This income is the subject to the personal income tax at a rate of 18% and the war tax - at a rate of 1.5% in 2016.
The State Fiscal Service of Ukraine in its letter “On taxation of incomes in the form of premiums accrued to employees and dismissed workers by the personal income tax and accrual of unified contribution for compulsory state social insurance” of 18.03.2016, № 4670/5/99-99-17-03-03-16 clarified the procedure for accrual of personal income tax (hereinafter - PIT) and the unified social contribution (hereinafter – USC) on amount of premiums paid to the employees of the company in 2016 by results of work in 2015.
The tax authorities emphasized: the amount of premiums accrued to the employees working in February 2016 based on the results of their work in 2015 should be included by the tax agent in the total monthly (annual) taxable income in February 2016 and to be the subject to the PIT at the rate of 18%. In case of accrual of premiums in current month for the previous periods, the amounts of such premiums should be included in the salary of the month, when such additional charges were made. At the same time, the USC should be accrued at the rate of 22%, i.e. the one that is in force on the day of actual income accrual
The State Fiscal Service of Ukraine directs attention of the excise tax payers for the sale of fuel to the fact that on 31 March 2016 the transitional period for the registration of excise invoices/ adjustment calculations in the Unified Register of excise invoices is ended.
From 1 April 2016 the registration of excise invoices/adjustment calculations should be carried out with taking into account all requirements established by TCU, including taxpayers’ liability for violation of registration procedure of excise invoices and adjustments calculations to such excise invoices in the Unified Register of excise invoices in accordance with Art.1202 of TCU.
The legislation does not provide for any additional actions for transition to registration a general regime of registration of excise invoices.
At the same time, the Ministry of Justice only 17.03.2016 registered the order of the Ministry of Finance “On approval of an application form for registration of the payer of the excise tax for the sale of fuel, excise invoice, adjustment calculation of excise invoice, an application (adjustment) for refuelling, the Procedure for filling of excise invoice, adjustments calculation of excise invoice, an application (adjustment) for refuelling” of 25.02.2016, № 218, which as of 01.04.2016 was never to be published.
The State Fiscal Service of Ukraine in its letter “On taxation of taxpayers who are registered on the territory of conducting of the antiterrorist operation” of 17.03.2016, № 2772/Х/99-99-19-01-03-14 notes that the norms of the Tax Code of Ukraine (hereinafter − TCU) and the Law of Ukraine “On temporary measures for the period of the anti-terrorist operation” of 02.09.2014, № 1669-VII do not contain provisions for exemption of the taxpayer from the obligation to restore the primary documents in cases of force majeure, in particular, occurring in the territory of ATO.
The State Fiscal Service of Ukraine in its letter “On conduction of survey on transfer pricing” of 21.12.2015, № 46593/7/99-99-22-01-02-17 reminds: in accordance with Sec. 2 of sub-para.39.5.1.1 of the Tax Code of Ukraine (hereinafter - TCU) with the purpose to match the conditions of controlled transactions of “arm length” principle, officials of the State Fiscal Service (hereinafter – SFS), during the analysis of reports on controlled transactions and/or transfer pricing documentation submitted by the taxpayer under the paragraph 39.4 of TCU, are entitled to conduct the survey of authorized officers and/or employees of the taxpayer. The procedure of the survey is approved by the order of the Ministry of Finance dated 14.08.2015, № 706.
The Ministry of Social Policy of Ukraine in its letter “Regarding the annual additional leaves for work in hazardous and difficult working conditions or the special nature of work” of 29.01.2016 № 26/13/116-16 reports that according to the para. 2 sec. 1 of Art.9 of the Law of Ukraine “On leave” of 15.11.1996 № 504/96-ВР (hereinafter − Law № 504), the work experience, which gives right to the basic an annual leave, is to be counted when the employee did not actually work, but job (position) preserved for him/her under the laws and salaries in full or in part (including paid time of the forced truancy, caused by unlawful dismissal or transfer to another position).
The letter notes that sec. 2 of Art. 9 of the Law № 504 clearly provides for time that gives the right to leave for work in hazardous and difficult working conditions and for the special nature of work. Due to the absence in relevant norm of warnings on mobilized workers, it could be concluded that the periods, in which workers dismissed because of military conscription when mobilization, are not counted into the work experience that gives right to an annual additional leave for work in hazardous and difficult working conditions or for special nature of work.
The Cabinet of Ministers of Ukraine by its draft Resolution “On increasing of payment for the labour of employees of institutions, establishments and organizations of definite public sectors and amendments to certain Resolutions of the CMU” scheduled the increase in tariff rates of public sector employees due to the increase in the minimum wage from 1 May 2016.
The Ministry of Social Policy of Ukraine by its Order “On establishment of the average cost of voucher for health resort treatment for payment of financial compensation instead of voucher of health resort treatment and the cost of individual health resort treatment” of 09.03.2016, № 226 established the average cost of voucher for health resort treatment for payment of financial compensation instead of voucher of health resort treatment and the cost of individual health resort treatment within the volume of budgetary funds allocated under the Law of Ukraine “On the State Budget of Ukraine for 2016” of 25.12.2015, № 928-VIII, in the amount of UAH 400.
The order comes into effect from the date of its official publication and is applied from 1 January 2016. It is being prepared for publication in the “Official Journal of Ukraine” № 25 on 05.04.2016.
The Cabinet of Ministers of Ukraine adopted a Resolution “On Approval of Procedure for the functioning of electronic procurement system and conducting of authorization of electronic trading platform” of 24.02.2016 № 166, which approved a corresponding document.
requirements for the functioning of electronic procurement system, including requirements for the operator of electronic trading platform;
conditions for connecting/disconnecting of the electronic trading platforms to/of “PROZORRO” procurement system and conditions of their authorization;
procedure of access providing and amount of payment for access to the electronic auction module and database of the web portal of the Ministry of Economic Development;
requirements for methods of identification used in electronic document exchange system.
Registration in the electronic procurement system should be carried out by one of the ways of identification/authorization with the help of:
the use of digital signature according to the Law of Ukraine “On electronic digital signature” (high level of confidence (in case of using of intensive Public Key Certificate) or medium level of confidence (in case of using of public key certificate);
the use of identification services, which are to be provided by the banking institutions according to the legislation (the average level of confidence);
the identification through receiving of bank’s payment by authorized electronic trading platform from the user. The operator of an authorized electronic trading platform provides an account for payment to the user. After the verification, the operator of authorized electronic trading platform can either return the payment to the user or enter it in the form payment for registration under the terms of the agreement between the user and the operator of an authorized electronic trading platform (the average level of confidence);
the identification through mobile communication operator under the legislation (medium or low level of confidence);
the identification through signing of the agreement between the user and the operator of an authorized electronic trading platform (the average level of confidence).
The user is responsible for the content of the information published in the electronic procurement system. Authorized electronic trading platform has the right to exercise control over information posted by the user, and to report the user who posted information with inappropriate content as well as the commission about such cases.
The President of Ukraine by his Decree “On transfer to the reserve of service personnel of compulsory military service during mobilization for the special period, called up in accordance with the Decree of the President of Ukraine dated 21 July 2014, № 607 and during the first stage of the partial mobilization in accordance with the Decree of the President of Ukraine dated 14 January 2015 № 15” of 25.03.2016, № 115/2016 instructed to conduct in March - April 2016 the transfer to the reserve of service personnel of compulsory military service during mobilization for the special period:
called up in accordance with the Decree of the President of Ukraine “On partial mobilization” of 21.07.2014, № 607 and not retired from military service under the Decree of President of Ukraine “On exemption from military service of military personnel, which were called up for military service during the mobilization, for the special period under the Decree of the President of Ukraine dated 21 July 2014, № 607 “On partial mobilization” of 12.06.2015, № 328;
called up during the first stage of the partial mobilization under the Decree of the President of Ukraine “On partial mobilization” of 14.01.2015, №15.
The Supreme Administrative Court of Ukraine in its Resolution of 24.03.2016 with regard to case № 826/4871/13-а (К/800/66537/13) came to the following conclusion: refusal of the taxpayer to sign in referral for the audit and preparation by the officials of the act that certifies the fact of such a refusal is not a identical to the act, which should be prepared by the officials in case of refusal of the taxpayer to permit officers of the State Fiscal Service to the audit.
It is not enough of availability of an act of refusing to sign in a referral for the audit making a decision on the legality of the tax audit. It should be also considered the issue on availability of refusal to access controllers to the audit and its proper execution by the act.
According to the paragraph 81.2 of TCU, in case of refusal of the taxpayer and/or official of the taxpayer (his/her representatives or people who actually carry out payment transactions) to permit officers of a controlled body the act certifying the fact of refusal should be prepared before the audit.
In addition, the Supreme Administrative Court of Ukraine emphasized that TCU does not provide for the right of officials of the supervisory authority for scheduled documentary audit on site in the building of the State Tax Inspectorate in case of refusal of the taxpayer to permit officers to conduct the audit or refusal to sign a referral for the audit.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the basic regulation of contributions of a part of profit for dividend payments of commercial companies, in authorized capital of which are the corporate rights of the state, based on the results of financial and economic activities in 2015” of 23.03.2016, № 228 established that economic companies, in authorized capital of which are the corporate rights of the state, and also commercial companies, 50% or more shares (fractions) of which belong to economic companies with 100% government stake should be directed to the dividends payment following the results of 2015 of 75% of net profit.