Sunday, July 31, 2011

AMC has promised to sunflower oil to 13 UAH

Over the next 7 days in retail will be sunflower oil to 13 UAH per liter. Told first deputy chairman of the Antimonopoly Committee of Yuri Kravchenko to cut prices on oil Antimonopoly Committee decided through negotiations with 14 market participants. Companies in the three months to sign a contract for consistent behavior to fill a market sufficient amount of bottled oil. As the press service of AMC, the main producers and exporters have pledged a monthly basis to market up to 20 thousand tons of oil and to sell products at an average wholesale selling price of 12 UAH. 15 kopecks. It is about oil brands such as "Oleyna", "generous gift", Stozhar "," Chumak Home, Rozumnitsya "," Slavia ". While maintaining the traditional retailers allowance of 10% of the price of oil to consumers will be about 13.40 USD / liter. If the commercial networks will meet the request of committee and to reduce its allowance of up to 5%, the price will be set at 13 USD. "Anti-Monopoly Committee has experience in effective cooperation with retail chains in the stabilization of prices of dairy products. We hope that the network and this time we will meet to provide consumers with oil at the most affordable prices ", - said Kravchenko.

What requirements might have contracts with the evaluators?

Tatiana Pavliuk, president of the Federation of Appraisers businesses and intellectual property www.fobis.com.ua, owner valuation of the company "Avert" www.averti.com.ua. According to the Law of Ukraine "On the assessment of property, property rights and professional valuation activities in Ukraine", the assessment is made solely on the basis of a written agreement between the subject of assessment and customer or by the Court. Art. 11 of the Act lists the mandatory items that must contain a contract appraisal services. As one of the mandatory provision envisaging responsibility of the parties. you and the appraiser, as contracting parties, it must reflect the algorithm behavior veroyanyh most scenarios, the risks which, in your opinion, are characteristic of danogo case, and, of course, responsibility. If the proposed contract responsibility you are vague, the civil law is still there under the common law - the Civil Code. But I would advise all the same to add specifics to the contract before signing him. Any contract, by definition, should suit all contracting parties. In addition, it is important to accurately identify the property subject to assessment, and if the property is assessed in large numbers, it makes sense to make a supplementary treaty, which provide a complete list such objects, with all identifying characteristics of the object. According to legislative rules, the contract must specify the purpose for which assesses how its supposed to be used in the results.

How to register a right to land

Those who are faced with buying and selling land, residential houses, apartments and other real estate agree that this event is not a simple one. That there is only one "paperwork" and trips to all kinds of instances: To simplify the problem for those wishing to sell (buy) property, let give some advice and clarification. It should be noted that if all transactions Real estate subject only to the requirements of the Civil Code of Ukraine, the procedure would look pretty simple. But, unfortunately, the state for the owners or who want to become property owners have prepared a lot of rules necessary for the rule of law on contracts. Thus, the main acts (of course, after the Civil Code), which must comply with all real estate transactions, serve as storage, "On state registration of rights in rem in immovable property and restrictions" (as amended) and the Order of the Ministry of Justice on July 28, 2010 № 1692 / 5, which introduced amendments to the Order of July 7, 2002 , № 7 / 5 "On Approval of Provisional Regulations on the procedure of state registration of ownership of real property (hereinafter - the Order). Someone may say, why, they say, such a check - the house he gave the money a receipt received - and all . So, according to the Civil Code, real estate transactions subject to obligatory state registration and their form must meet the requirements of the notarial registration. In turn, Section 1.2. Order of State Registration of Rights - is the official recognition and confirmation by the state of facts, transfer or termination of ownership rights and other real rights on immovable property, as well as ownership of the unfinished construction by making an appropriate entry in the Register of ownership rights to real estate.

The principles of payment of land tax in an apartment house

Q: The company acquired the ownership of non-residential premises in the basement of an apartment building. Due to the fact that they are neither the owners and users of land (according to land registry owner of the land under the multi-storey home is a housing office, and he pays the land tax), whether the enterprise to pay tax on the land in accordance with the Tax Code Ukraine? Answer: The land relations in Ukraine are regulated by the Constitution of Ukraine, the Land Code of Ukraine and adopted in accordance with regulations, said Department of massively-raising activities and appeals of citizens of the STA in the city of Sevastopol. In accordance with Article 42 of the Land Code of Ukraine on 25.10.01g. № 2768 amended the land on which there are apartment buildings, as well as their related structures, facilities and local area state or municipal property, shall be made consistent use of enterprises, institutions and organizations engaged in the management of these houses. In accordance with Article 24 of the Housing Code of Ukraine on 01.03.84g. for the operation of state and public housing in the city created by the enterprise on the balance of which are listed houses. Regarding the taxation of land, it should be noted that charging for the land shall under section 13 of the Tax Code of Ukraine (hereinafter - NKU), which established the land tax rate, the procedure of calculation and payment, benefits with respect to land taxation, etc. Paragraph 276.1 CLE provides that the tax for the land occupied by housing will be charged at a rate of 3 percent of the amount of land tax calculated in accordance with Articles 274 and 275 GCC.

Business opportunity left to get away from taxes

Tax Code puts an end to the many schemes of tax optimization, although, of course, does not cover everything. Legal entities on a common system of taxation, before working with uproschentsami, looking for workarounds. This writes Basil Huditsky in the latest issue of the "Mirror of the week. Ukraine. Key provisions of the Code come into effect the first of April 2011. Since January single tax payer can not be a VAT, a businessman in the simplified tax system becomes twice as unprofitable contractor for the majority of businesses. >> Scheme tax evasion, eliminated in NC As the popularity of earlier tax minimization schemes do not work anymore, legal entities are counterparties and schemes of tax optimization. As potential participants in such schemes may be considered enterprises are exempt from paying the tax code for profit. "It must be an entity created in accordance with the law after the first of April 2011, a company whose annual revenue over the previous three years (or for all prior periods, if from their inception less than three years) declared in amount not more than 3 mln. and the average number of employees during this period did not exceed 20 people. If a company meets one of these criteria, it may qualify for tax holidays - exemption from tax on profits from the first April 2011 th to January 1, 2016 "- said the author of the article. This benefit will not be able to take advantage of the enterprise engaged in the production and wholesale sales of excisable goods, fuel and lubricants, security management, foreign trade activities, the activities in the field of accounting, engineering, offering services to entrepreneurs engaged in operations with real estate, wholesale trade and mediation in wholesale trade, and other activities. "It should be noted that the limitations in dealing with uproschentsami provided p.139.1.12.

Relieve employers from paying a single sotsvznosa?

The resolution "edinschikam did not pay a single social payment will reduce the profitability of the Pension Fund. This opinion was voiced exclusively for UBR.UA senior consultant of the National Institute for Strategic Studies Alex Moldovan. "The law on collecting and recording a single fee is valid for six months, but all this time, there are disputes about" edinschikov: whether they should pay only a flat tax or required to pay extra to the minimum social contribution, "- said Moldovan. He stressed that the resolution "edinschikam did not pay a single fee reduces the profitability of the Pension Fund. "PFC is trying to avoid increasing the list of citizens who will have the right to not pay a single fee. Entrepreneurs single tax-payers we have 1.1 million people, if they do not pay this fee, it seriously reduces the pension fund" - Moldovan said. The expert insisted that the government should not unwind so-called "preferential helix. "If the benefits provided by one category of entrepreneurs, the benefits will soon demand and other categories. Some of the benefits of a pull others, and spins the" grace spiral. "And we can go back to the situation in 2003 when the loss of preferential tax treatment three times budget revenues, "- said the expert. He noted that now the tax is more or less standardized, and do not have to begin again the practice of granting tax preferences. "State support of small business should be shown to reduce their costs of bureaucracy, simplification of accounting and taxation, and not to reduce the fiscal burden," - says Moldovan.

Tax exempt property from the surety under the mortgage

The Procedure, under which authorities SOT carry out registration of the tax guarantee. Before the registration in the organ SOT tax guarantee is not effective and does not create legal consequences, and recorded - is a ground for exemption of property tax from the tax liability and exclusions of such a pledge from the relevant public register. Order of the STA from 12.24.1910, № 1038 will come into force from the date of publication.

How to make the right to the disputed land

It seems that not a single legal entity acquiring the ownership of property, and then faced with the fact that register the land on which it is very difficult. And it's not so much red tape as the fact that a State may decide, despite the availability of real property that the land is occupied illegally, and try to make an eviction. Who is right and who is not, and how to get out of this situation, consider the example of judicial practice. In December 2009, the prosecutor in one district of the capital in the public interest (as represented by the Kiev city council) was filed lawsuit against the company for the release of land. According to the plaintiff, defendant, this plot was used to service non-residential building owned by him on the right of property without legal justification, since the results of inspection by the state inspection on the use and protection of land in Kyiv, on the controversial plot of land in defendant was not legal documents. The Economic Court of the claims dismissed. An appellate court decision the Court of First Instance upheld. VHSU the appellate court also upheld. The Attorney General has filed an application for review by the Supreme Court of Ukraine decree VHSU based on the unequal application of the court of cassation of the same substantive law. The applicants were given orders VHSU, dated 2010, and motivated by the fact that the emergence of property rights on the property is not an unconditional basis for the conclusion of land lease contract.

Annual recalculation of personal income: spend no errors

At the beginning of each year, accountants have to recalculate income tax for the previous year. As established by the Act of 22.05.2003, № 889-IV "On income tax of individuals, employer of the taxpayer at the place of social benefits shall recalculate the amount of income accrued to this payer in the form of wages, as well as the amount of tax provided social benefits (hereinafter - NSL). This recalculation is done in the following cases: - the results of each tax reporting year - during the calculation for the last month of NSL by changing the place of NSL for independent decision of the employee; - in case of an employee additional income - while a final settlement with the departing employee. The Act does not set specific deadlines and procedures for the annual recalculation of income tax, but over withhold and transfer the personal income tax officials are subject to administrative liability in the form of a warning or adminshtrafa in size from 2 to 3 NMDG (from 34 to 51 UAH.). Fuller consultation with examples of specific cases and review of the allocation step, see the special issue of "Balance-AGRO" № 3, which will be released in print 17.1.1911, the

MPs can simplify the procedure for closing a business for individuals

The Verkhovna Rada of Ukraine registered a draft law amending the Law of Ukraine "On state registration of legal entities and individual entrepreneurs" on the application principle. Bill № 8372 from 08.04.2011 referred to the Committee of People's deputies from BYuT and OU-B-NS. The purpose of the bill is significant relief procedures for termination of business activities of natural persons - entrepreneurs. The objective of the bill is the introduction by application of the principle of cessation of business activities. The project proposes radically simplify the procedure so that the entrepreneur will be enough merely to state registrar of cessation of business, and such termination shall immediately reported. The ideology of the proposed changes is based on the fact that an individual who ceases business activity, in contrast to the liquidation of a legal person, does not disappear. Individual and after the cessation of business continues to meet its debts and the amount of such liability does not change. It is also expected to abolish the requirement date the registrar of the state registration of an individual. The certificate is not a security but merely confirms the fact that an individual last acquired the status of the entrepreneur. The only reliable source of information about that individual still has that status, is the Unified State Register, and which should be addressed.

How to account for the use of the new form

According to the Tax Code of Ukraine and the Law of Ukraine from 12.04.1990, № 509-XII "On State Tax Service of Ukraine adopted a new form of the report on the use of funds granted on a business trip or a report, and the procedure for its preparation . The report must be submitted before the end of the fifth banking day (Minimum 3 days), coming the day on which the taxpayer completes a trip or completes the execution of a separate civil action by attorney and by the fiscal agent of the taxpayer, who provided funds for the report. In addition, if during a business trip the taxpayer received cash from the use of credit cards, he submits report and returns the amount of excess money spent before the end of the third banking day after the trip. Order of the STA from 12.23.1910, № 996 will come into force from the date of publication. Please note that the requirement to provide funds for travel and report for their use are established by section III of the Tax Code, which comes into effect from 4.1.1911, the, and other regulations associated with business trips within Ukraine and abroad .

Ukrainian oligarchs do not pay taxes - an expert

Wealthy citizens in Ukraine today is actually released at the legislative level, from paying taxes on income, experts say. As explained by the former head of the Financial Services Commission Viktor Suslov during a meeting of the Financial Press Club, the officially richest Ukrainians wages generally do not get (because they have not deducted tax on personal income, do not make contributions to the Social Fund, etc.), but their main Revenue - from securities and deposits - are not taxed. "The policy should be changed if a reasonable tax will be introduced, including at reallocation of capital, both domestic and macroeconomic situation will be another policy must be changed if a reasonable tax will be introduced, including at reallocation of capital, both domestic and macroeconomic situation will be different "- said Suslov, wrote" Mirror of week ". Analyzing the negative impact of buying the wealthy import of luxury goods to exchange rate stability, the expert stressed the need to raise the excise duty on them to oppose the support of imports and, consequently, do not create unnecessary problems to the State. In response to a recent remark the chairman of the Board, Subsidiary Bank Sberbank of Russia, Igor Jusko said that in reality the public is beneficial to rich people buy expensive things, even if imported on the territory of Ukraine. The banker noted that in this case the state budget received additional revenues. If, however, will create additional fiscal barriers to this (which will lead to rise in price of goods), the wealthy citizens will withdraw their savings abroad, where it will buy the desired items, and the state of this can only lose.

License rights to the land

In accordance with Art. 126 of the Land Code of the documents, which certify the right to land, are as follows: act of state ownership of land, a state act on the right of permanent land use and land lease agreement. In addition, the ownership of land, purchased the property from the land of private property, without changing its boundaries and purpose, to certify: a) a civil agreement with respect to the alienation of land, the prisoners in the manner prescribed by law in case of acquisition of property rights to land under such agreement, and b) a certificate of inheritance. According to the article. 1021 Land Code of Ukraine, the right to use someone else's land for development occurs on the basis of an agreement between the owner of the land and the person who has expressed a desire to use this land for such needs, in accordance with the Civil Code of Ukraine. Thus, at this time no other than the above-mentioned documents, which would certify the right of a person or entity on the land, the legislation does not provide. Letter of 1/11/1911, the Minregionstroya № 40-17/11-76.

Saturday, July 30, 2011

Brodsky reduce paperwork

Government Plenipotentiary for the deregulation of economic activities, Mikhail Brodsky launches a new law on the reduction of paper delovodstva. On this official said in his blog. Michael Brodsky has promised to build on the American experience and adapt it to Ukrainian reality. In particular, the Government Plenipotentiary proposes to introduce a rule that all authorities, which require reports, statements, forms, etc., have been forced to prove that such documents are required. In this case, they will need to calculate how much time and money to spend, to pass them or get. Also, this will involve and reporting requirements for small businesses. "In addition, we want to do that every three years, the public agency itself, through the Government argued that a report or a resolution to maintain and further", - said Mikhail Brodsky. Recall ePravitelstvo also drafted a bill which proposes to write off debts of enterprises to the State Tax Service, and partly to the Pension Fund.

Businessmen "to 60" offer to voluntarily pay sotsvznos

The Verkhovna Rada of Ukraine registered a draft law amending the Law of Ukraine "On the collection and accounting of a single contribution to the compulsory state social insurance" (in respect of voluntary participation in the system of compulsory state social insurance). The bill № 8384 of 12.04.2011 referred to the committee deputies from the Yulia Tymoshenko Bloc-B. BYT-B proposes to grant rights to individuals, entrepreneurs who have seniority, which is sufficient for the appointment of old-age pension, to take voluntary participation in the compulsory state social insurance. In particular, it is also proposed to establish that the only fee for these persons is charged on amounts that are determined by taxpayers on their own for themselves, but not greater than the maximum value of the base charging a single fee, established by law. The document also states that voluntary participation in the system of compulsory state social insurance of such persons is a condition of enrollment experience of their business activity in the insurance period for the calculation of old-age pension, in proportion to the amount of the making of investments for the minimum premium established for individual entrepreneurs. At the same time, the project provided that the sum of the single payment which is paid voluntarily by such persons is directed to the obligatory state pension insurance and all kinds of social insurance in the proper proportions. Recall that in BP was previously registered with the draft law, which offers free senior citizens and disabled persons from paying a single fee for compulsory state social insurance.

How to defend their right to land?

Discordance land borders with adjacent property owners and land users is not a ground for refusing the village council in approving technical documentation. Perhaps even more since the inception of the Roman law so happened that a neighbor neighbor wolf. In addition to personal animosity and gossip, you can start building plots. How to be in a situation, if unfriendly neighbors put spokes in the wheel and prevent the realization of your legal right to, say, the privatization of adjoining land? This is what we learn from the consideration of judicial decisions. In 2005, LA, being the owner of a house on the land, appealed to the Village Council a statement on the privatization of this land. The decision of village council session, said from 26.07.2005 he was granted permission to produce technical documentation. Documentation for the privatization of land has been prepared by the applicant paid the money for its manufacture. However, the neighbors (the defendant) refused to sign the act of harmonizing land borders, citing the refusal of personal dislike to him, and the presence of a dispute on the release of the roadway impasse. The decision of the Village Council of 31.08.2007 L. denied approval of technical documentation for the compilation of the State act on the private ownership of land and proposed to resolve the matter according to Art. 103 of the Land Code of Good. Another solution of the same village council on 09.10.2007 agreed boundaries of land all the conflicting parties, provided that the parties at the same time provide for review and approval of the village council acts matching borders and technical documents on land management in the compilation of documents attesting to the ownership of the land.

Economy Ministry wants to sell the debtor's property through an auction

Ministry of Economic Development and Trade (MEDT) of Ukraine announced a new version of the Law of Ukraine "On the recovery of the debtor's solvency or declaring him bankrupt." The project expanded opportunities for early diagnosis of threat of insolvency of the debtor, the effective application of measures to prevent the bankruptcy of the debtor, as well as activities for the extrajudicial measures to restore the solvency of the debtor. The general procedure for pre-trial procedures for remediation. "Since the purpose of disclosure to commence proceedings in the bankruptcy case is to inform about this to the greatest possible number of persons, including foreign investors, the goal is possible through the disclosure of such information using modern technology, namely: through the Internet," - says in a memorandum. The bill also provides for the abolition of discriminatory order, under which bankruptcy creditors, who missed the established requirements for the treatment of life, lose the right to receive debt. Instead it is intended to give these creditors seeking to property within the requirements of the bankruptcy pleased with such requirements as a last resort and only after the bankruptcy proceedings to consider all claims settled. The project determined that the court handling the bankruptcy case, considers all property disputes involving the debtor. The bill clearly defines the term to carry out procedures for disposition of property of the debtor in 100 days.

Builders to simplify the work

Procedures in the construction industry oriented towards developers. The basis of the new law on urban planning, "put new guidelines permitting system. Such as, for example, declarative and tacit consent. Now the rules of the game in the construction industry must fundamentally change. And as a result, construction costs should decrease significantly. According to experts - at least 15-20%, maximum 30%. Victoria Boiko for UBR.UA document twice considered by the Verkhovna Rada, twice sent to the President. The head of state has a law signed and he officially took effect. According to market expectations of developers, the law contains many positive aspects: the openness and accessibility of information, the ability to transfer rights for the construction of objects from one builder to another, the principle of tacit consent in the absence of government response in the stipulated statutory period. Not all installations will pass the state examination, will reduce the number of licensing procedures in the construction, the list of required documents and the time of their registration, the deadline for commencement of construction, introduced new requirements for the content of urban planning documents. Available plans, in particular, should appear zoning plan, which will be responsible for local government. "The master plan has general provisions. Ie, in the future. This view of the city for the future. The schema also defines the mandatory conditions and requirements for the way in which can be built up a territory.

Brodsky admitted why deregulation is not working

Government Plenipotentiary for deregulation Michael Brodsky admitted in his blog on the Internet about why slowed deregulation. Officer indignation that the authorities were ruling that all State-owned companies with the ministries would be eliminated, and they still exists. The President issued a decree abolished the hologram, but they are still there. "Officials of the lower and middle managers are sitting on all these extortions and schemes. They are, of course, sabotaging all the decisions. Who is going to cut the branch on which you mean?" - Revealed the "secret" Michael Brodsky in his blog. "As with safety standards? Mogilev I say - he fully supports that the inspection is necessary to give business. Begins his subordinates to develop a document as it appears in the text once again MIA. And since almost all departments," - the official continued.

Reports in the FSS NRMM on new forms

In accordance with the Law of Ukraine from 18.01.2001, № 2240-III approved a new procedure for the formation and representation of insurers reporting their means of compulsory state social insurance due to temporary disability benefits, and expenses occasioned by the burial. According to the Procedure established new forms: - F 4-FSS NRMM - Report of the insured by means of compulsory state social insurance due to temporary disability benefits, and expenses occasioned by the burial - F 14 FSS NRMM - Report of the policyholder of voucher for sanatorium treatment and a trip to children's rehabilitation facilities. Reports submitted to the selection of the insured one way (the base reference period for them is a quarter): - in electronic form - on paper - sent by mail with return receipt and a description of the attachment. In this case, stated that the report on Form F-4 FSS NRMM not served in the case of: - lack of insured debt for sub-account 652 at the beginning of each financial quarter and turns on sub-accounts in the quarter - the availability of debt to the Fund by the beginning of the year and the lack of speed of 652 sub-account in the quarter. A report on Form 14-F SSF NRMM not served if the reporting quarter, the policyholder has not received from the Fund and are not issued to the employee stays in the spa treatment purchased by the Fund. Order FSS NRMM from 01.18.1911 № 4 will take effect from the date of publication. Note that the report on the new forms must have a report for the I quarter of 2011 (until April 20).

Developed a procedure for issuing a copy of the license to retail outlets

State Committee developed a procedure for issuing a copy of the license for individual entrepreneurs, and proposes to make corresponding changes to the law "On licensing certain types of economic activity." The press office of the committee. The prepared draft law published on the official site office. According to the document, a certified copy of the license by the licensing body issued to the licensee - a natural person-entrepreneur at each outlet, where the introduced species specified in the license business. A copy of the license affirms the right employer for such activities. In the currently effective law "On licensing certain types of economic activity" is set up the procedure for issuing licenses only to legal persons. This creates conditions for unfair competition and discriminates against individual entrepreneurs. As stated in a memorandum the proposed changes to the law will help create the right conditions for doing business, improving the licensing process, interested persons in their own business and create favorable conditions for the activation and development of investment activity.

Ukraine received the first tranche sold Ukrtelecom

Company Yeosu - buyer Ukrtelecom - State Property Fund has paid the first tranche for the purchase of the company told the press service of the State Property Fund, funds from the "Yeosu" received 8 April 2011. The sum of the tranche is not known. However, previously head of the SPF Alexander Ryabchenko specified that the buyer will be obliged to transfer the full amount for the purchase of state-owned within 60 days from the date of signing. Payment must take place in two stages: half the amount the buyer must be listed in the first month of the signing of the agreement (with the March 11, 2011), the second - during the second. Recall that on March 11 Fund sold the company "Yeosu" stake in Ukrtelecom size 92.79% of the share capital of 10 billion 575.1 mln. Signing the contract for sale was at a special briefing in the presence of the media. In addition to this sum the new owner will have to return the loans Ukrtelecom for $ 160 million and 3,7 billion UAH.

In May, gasoline will go up dramatically

Experts eliminate sharp rise in retail prices for gasoline and diesel in May. "On a possible sharp rise in petroleum products in May, I can not say, just can not say that prices will decline. Oil prices remain high - in the range of $ 120-125 per barrel. (Class Brent) - so the fall in fuel prices in the near future will not, "- said the deputy director of Science and Technology Center" Psyche "Gennady Ryabtsev. He noted that at present prices of domestic gasoline A-95 and diesel fuel are undervalued and have potential for growth in the amount of 20-30 kopeks. / liter. At the same time, according to experts, the price of gasoline A-92 on the Ukrainian gas stations today is overstated due to the increased demand for its appreciation of the field of premium fuel and gasoline A-95 . He also said that the Ukrainian market will not affect Russia increasing export duties on oil, as well as restricting the export of gasoline. According to G. Ryabtseva, the share of Russian gas in the domestic market is too small (in 2010 - 114 tons, in I quarter 2011 - 430 tons). Also, the expert stressed that the decrease in oil refining to 50% Mozyr Oil Refinery (Belarus), Ukraine shipped to more than 40% of imported fuel, will have no appreciable effect on the market because the missing volumes will be offset by increasing the release of petroleum products Novopolotsk refinery (Naftan, Belarus). The leading expert of the Center Razumkov Vladimir Omelchenko, expressed a similar view, noting that the main rise in prices occurred in the I quarter. "And in May, most likely, a sharp increase should be expected.

Hospital in 2011 paid on new

Foundation of compulsory social insurance due to temporary incapacity will be slightly different way to pay the hospital in 2011. This is due to changes made in the article. Art. 21, 35 and 50 of Law number 2240, which came into force on 1 January. So, in the event of an insured event Fund will transfer the policyholder to cash. To receive funding from the Foundation for the policyholder is obliged to submit his application, the calculation of the information on amounts of material security. The Fund pays the funds specially opened for this insured bank account within 10 business days after receipt of the application-calculation. Obtained funds may be spent exclusively on the relevant (claimed) benefits to insured persons. Hospital should be paid to insured persons by the Fund upon receipt by the above-mentioned bank account (with the exception of hospital for the first 5 days, which will continue to accrue and be paid for by the employer).

When the tax may visit the company suddenly

Cabinet of Ministers of Ukraine on Dec. 27, 2010 № 1238 approved a list of bases to conduct unscheduled spot-check. Reported by the press office of STA of Ukraine. In the list were sufficient grounds to grant the tax authorities the right to conduct unscheduled spot-check of the documentary VAT to determine the reliability of accrual budgeting for compensation for such tax. In particular, the bankruptcy proceedings with respect to the taxpayer and / or its suppliers. Also on the list included the norm of the presence in the United State Register of legal entities and natural persons - entrepreneurs records (with respect to the payer and / or its suppliers) on: 1) lack of confirmation of the details entered in the Register, 2) the lack of residence, and 3) decisions about the allocation, the termination of a legal entity, business, physical person - entrepreneur; 4) recognition of a fully or partially invalid constituent documents or changes in the constituent documents of legal entity, tax is also allowed to conduct unscheduled inspection in the absence of data in the tax payer reporting on implementation within previous 12 consecutive tax reporting period (months) of the supply of goods / services covered by the zero rate of VAT.

Established new forms of trade patents

Installed new forms of trade patents and application form for their purchase, according to STA in Sevastopol. In accordance with clauses 267.1.1 of the Tax Code (GCC) economic entities engaged in: - trading activities at points of sale of goods - activities to provide paid domestic services according to the list specified by Cabinet - trade in currency values ??in the exchange of foreign currency - the activity in the sphere of entertainment (except for public money lotteries) are payers of the fee for the exercise of certain types of entrepreneurial activity (hereinafter - the collection). Such business entities (legal persons and natural persons - entrepreneurs), their separate subdivisions must obtain patents trade at the place of payment of a specified fee. According pp 267.4.1 NKU for the above business activities and the marketing of the patent a business entity shall submit to the authority of the State Tax Service of the place of payment of the fee a special application for the acquisition of commercial patent. Trade patent shall be issued to an individual - the entrepreneur or a person authorized entity, under the signature of three days of such notification. Date of purchase for trade patent is referred to in it a date. Also points 267.4.9 GCC central body tasked to set the shape of the SOT trading patent and the procedure for its completion. In pursuance of its responsibilities on the order of the STA 28.02.2011 № 109 approved forms: 1. Trade patent (short term) for the implementation of trade activities. 2.

Friday, July 29, 2011

How do I accrue penalties under the Tax Code

Features of charging penalties under the Tax Code of Ukraine. Explains the appeal of the STA sector in the city of Sevastopol. Tax Code of Ukraine, which entered into force on 1.1.1911, installed some improvements in the order of calculation and payment of fines. These issues are dealt with by Articles 129, 130, 131 of the Tax Code and the Regulations on the procedure of calculation and payment of penalty payments, which are controlled by the state tax service (approved by Order of the State Tax Administration of Ukraine from 17.12.10 № 953 and registered with the Ministry of Justice of Ukraine 27.12.2007 for № 1350/18645). Thus, sub-paragraph 129.1.2 129.1 Article 129 of the Tax Code provides for accrual of penalty in the amount of understatement of tax liability, the identified regulatory authority or the taxpayer. Accrual of penalty in this case occurs on the day of maturity of the tax liabilities accrued regulatory authority or the taxpayer, the amount of such understatement, and for the whole period of low (including the period of administrative and / or judicial review). Example of calculating penalties in case of under- tax liability listed in Annex 2 to the Regulations on the procedure of calculation and payment of penalties for payments that are controlled by the state tax service. Situation: As a result of the documentary audit by the authority of the state tax service, tax notices - the decision has accrued tax liabilities on income tax at a rate of 20,000 hryvnia for 9 months of 2010.

Can I write off the cost of mobile communications?

Can physical persons - employed on the common system of tax write off the cost mobile communications? On 01/01/2011, the taxation of income of entrepreneurs who choose a common system of taxation is governed by Article 177 of the Tax Code of Ukraine on December 2, 2010 № 2755-IV, said Department of massively-raising activities and appeals of citizens of the STA in the city of Sevastopol. In accordance with Section 177.2 of Article. 177 of the Tax Code of Ukraine on December 2, 2010 № 2755-IV, the object of taxation is a net taxable income, ie difference between the total taxable income (proceeds in cash and kind) and documented expenses associated with economic activities such physical person - entrepreneur. In accordance with Section 177.4 of Article. 177 NKU to the list of expenses directly related to the receipt of income, belong to the documented costs are included in the cost of production (treatment) pursuant to Section III of NKU. In this section III NKU came into force on 1 April 2011. Thus, in the 1 st quarter of 2011, before the effective date of the CDP III to the norms of the Law of Ukraine on December 28, 1994 № 334 / 94-BP, "On Taxation of Profits of Enterprises" (hereinafter - the Law). According to the article. 13 of Decree of the Cabinet of Ministers of Ukraine dated 26 December 1992 № 13-92 "On income tax from the citizens," with changes and additions in expenses directly related to the receipt of income, belong to expenses that are included in the gross cost of production (treatment) in accordance with Article 5.2. 5 of the Act.

Tax abolished the complaint: how business will react

Tax Code eliminated from the procedure of administrative appeals of tax decisions in the treatment of local SOT. For the taxpayer this rate along with the new order of charging penalties reducing opportunities for deferment of payment of tax liabilities and penalties. Provisions of the Tax Code, a three-tier administrative procedure for appealing decisions of the State Tax Service has been replaced by a two-tiered. The result - the chain had the opportunity to appeal to the local authority SOT, who made a decision. At this point you can make a complaint to a higher authority of the regional or central level of the SOT. Time limits for filing a complaint procedure for administrative appeal have not changed: the payer is given 10 days from the date of receipt of tax notice (30 days - for reasons not related to the violation of tax laws). Then consider the complaint within 20 days with a possible extension to 60. Body SOT when considering also has the right to increase the tax liability of the payer. Experts consider innovation from different perspectives. "This change positively with the view that recourse to the tax authorities, who took the said decision, hardly constituted an effective and important stage of administrative appeal," - says Elena Zadorozhnaya, lawyer Vasil Kisil & Partners. Indeed, in practice, local tax authorities, and so did not abolish them made the same decision. And hence, their exclusion from the list of subjects procedures administrative appeal to a certain extent be regarded as a positive innovation.

Adopted the Law "On regulation of urban development"

The Verkhovna Rada of Ukraine adopted the Law N 7418 "On regulation of urban development." Over 296 deputies voted. The document provides for improvement of permitting system in the construction industry. In particular, the declining number of licensing procedures, time to pass and the list of required documents. In the licensing system is introduced the principle of "single window". The document provides for improvement of permitting system in the construction industry. In particular, the declining number of licensing procedures, time to pass and the list of required documents. In the licensing system is introduced the principle of "single window". Conduct certain types of economic activities are allowed without obtaining a document allowing character, based on the Declaration of Conformity logistics requirements of the legislation. This Act was developed on the initiative of Deputy Prime Minister Sergei Tigipko together Minregionbudom, market specialists, leading international and Ukrainian organizations, as well as Ukrainian Construction Association (UCA). The construction industry is maturing revolution>>>


Yatsuba talked about revolution in the construction industry>>>


Lawyers: structural reform - a revolution in words>>>


At the same time, the Chief Legal Office of the High Rada during the adoption of the bill drew attention to the fact that this document becomes narrower subject of public discussion, in comparison with that provided by the current Law on Planning and Development. " In particular, under current law, the public discussion to be agreed in accordance with legislation draft schemes, territory planning and administrative-territorial units, their individual parts, general plans of settlements, detailed plans for the territories, development projects, the territories, urban planning study objects allocation of urban development.

Anti-corruption law today will not be accepted

Act on measures to prevent and fight corruption in Ukraine on Thursday will not be accepted. This opinion was expressed Chairman of the Party of Regions faction, Alexander Efremov. "Given that more than 400 amendments to be made, and not yet ready herself declaration form, there is a preliminary view that it (the law) should be considered on second reading and sent back for revision to the third reading" - the head of the faction. Efremov said that it is necessary to consider the third reading of all the nuances that there was no failure in the final version of the law. He also added that the MPs want to legislate declaration form. At the present time in bill form of the declaration of income is not fixed, and according to the document it must develop other state institutions. "We disagree with this and want to legislate declaration form", - said the leader of the faction. According to Efremov, the declaration will be finalized within 10 days, after which the bill could be considered on third reading. Note that in the present parliament began consideration of the law against corruption. Earlier, representatives of parliamentary majority, expressed the hope that the opposition also voted for the bill. Ministry of Industry

What documents will the business provides to its contractors?

The State Tax Service of Ukraine explained which documents provide entrepreneurs to others. corresponding letter of 03.02.2011, № 1085/K/17-0714 "On taxation of income of individuals - entrepreneurs," posted on the site of the SOT in Sevastopol. According to the report, in accordance with § 177.8 Art. 177 of the Tax Code of Ukraine in the calculation of (pay) a natural person - entrepreneur income from operations carried out within the framework of their favorite activities, a business entity, which is charged (paid) such income is not keeping the income tax withholding, if a natural person - an entrepreneur who receive such income, provided with a copy of the certificate on state registration of it as a business entity. According to paragraph 4 of Art. 9 of the Act of Ukraine of 15.05.2003 № 755 "On state registration of legal entities and individuals - Entrepreneurs in the form of certificate of state registration of individual - the entrepreneur is the name of a natural person - entrepreneur; registration number of the taxpayer's registration card from the State register of natural persons - taxpayers or the number and series of passport (for individuals who because of their religious or other beliefs refuse to accept the registration number of the taxpayer's registration card, formally notified the relevant government authorities and have the stamp in the passport), place of residence of a natural person - entrepreneur; place and date of state registration and the number of entries in the Unified State Register, the name and initials of the state registrar ; base, date and number of entries in the Unified State Register of a change of state registration (during the replacement certificate).

Deferred tax filing day

The deadline for 2011 annual income tax return by natural persons - payers of the tax on the income of individuals - May 4, 2011. This was reported in the State Tax Service of Ukraine (GNSU). Under the provisions of the Tax Code, this declaration citizens must apply before May 1 of the year following the reporting month. Since April 30 (last day of filing) falls on a weekend day, respectively, the last day of declaration campaign moved to May 4, explained in GNSU.

Parliament almost passed a law on combating corruption

Supreme Council considered and endorsed the 33 articles of anti-corruption bill introduced by President Viktor Yanukovych. "We voted in almost all the law", - said, is meeting Adam Martyniuk. As reported by Interfax-Ukraine, at the same time, deputies were sent to the finalization of the provisions of Article 12, which deals with the declaration of income and expenditure by government officials. Proposed to establish what form such a declaration should have been set by the Ministry of Finance and the Ministry of Justice, and the idea provoked objections from MPs. MPs have decided to move to the third reading of the question of the form of a declaration. Consideration of the bill will continue at the next plenary session, held on March 15. Recall, December 23, 2010 the Verkhovna Rada adopted the above draft law. The second reading of the draft were proposed about 400 amendments. People's deputy Gennady Moskal pointed out that the passage of second reading of the bill do not consciously laid the rule on declaration of incomes and spending close relatives of top officials.

Little Ukrainians, who was born abroad, to receive benefits

Lawyers explained as covered by the Act on State assistance to families with children "in Ukrainian children born in the territory of another state. Even if your baby was born in another country, he laid allowance, in the case where it is registered citizen of Ukraine. Lawyers advise parents to adopt the articles 3 and 5 of the Act. First Embassy in Mama need to register the child as a citizen of Ukraine, and then ensure that it fit in its passport. And the last step - to write an application for financial assistance for child birth in the Embassy. The Embassy will give the documents to the relevant social bodies in Ukraine, and will be engaged in arranging and paying benefits.

OL's hope to adopt a law on corruption

Chairman of the Party of Regions, Alexander Efremov hopes that Thursday, March 3, the Verkhovna Rada will consider and adopt a general law on combating corruption in the country. Informs the press service of the Party of Regions. The head of the faction noted that the bill is ready for consideration at the session hall. "It was done all the necessary work to dock all the proposals that were submitted deputies. And we are very hopeful that this bill will be adopted tomorrow, the whole", - said the politician. Efremov said that at present remains an unresolved issue concerning the form of declaration of income of citizens who fall under this law. However, according to him, so as not to delay the adoption of anti-corruption law, it is possible to develop and approve declaration form as a separate law. At the same time he stressed that the majority of deputies finds unacceptable the development of forms of declaration by the executive. Efremov convinced that this document should be adopted in the form of law and people should know precisely what they declare their income and expenses. He also expressed confidence that the adoption of anti-corruption legislation will launch a serious fight against corruption in the country. As is known, the Verkhovna Rada is scheduled to consider an anti-corruption bill on Thursday, March 3. Representatives of the parliamentary majority, expressed the hope that the opposition also voted for the bill. In turn, the leader of "Fatherland," Yuliya Tymoshenko said that the parliamentary opposition will insist on the adoption of an alternative package of anti-corruption laws.

Registration of title to real estate will cost a pretty penny

The Verkhovna Rada of Ukraine registered a draft law amending the Decree of the Cabinet of Ministers of Ukraine "On State Duty" (with respect to rates for state registration of real estate). The bill № 8296 of 24.03.2011 referred to the Committee of Ministers of Ukraine. The draft law proposed to introduce charging rates and to establish the state duty for state registration: - ownership of real property - 7 non-taxable minimum income (119 USD). - ownership of real property, which arose and was registered before 1 January 2012 - 50 percent state tax rates - for the state registration of title to real estate - property rights to real property subject to rights to real estate - 3 non-taxable minimum incomes of citizens (51 hr). The state fee shall be credited to the State Budget of Ukraine.

At this year's Euro 2012 will spend another 18 billion hryvnia

In 2011, the Ukrainian finance training programs for the European football championship Euro-2012 will double compared to last year 2010 - up to 18 bln. This was announced at a press conference in Donetsk, the Minister of Finance of Ukraine Fedor Yaroshenko, UNIAN. According to him, in the past 2010 State Program of Euro 2012 has been funded in the amount of 9,1 billion UAH, that in 2,7 times more than was spent for these purposes in 2009. But in 2011 the current annual cost to fund this program has increased up to 18 billion USD, which is almost twice that in 2010, the minister said. "We have appropriate funding, so all will be financed", - assured Yaroshenko

Thursday, July 28, 2011

Thirds of Ukrainians do not have enough to eat, even the third - on clothes, - a survey

About a third of Ukrainians (32%), evaluating their financial situation, said that barely make ends meet, sometimes they do not have enough money even for food. That poll, conducted by the Institute Gorshenina 31,7% of respondents said that they have enough food resources, but the purchase of clothing or footwear is already causing difficulties. More than a quarter of respondents (26.4%) reported that, overall, the life they have enough, but not for valuables (furniture, refrigerator). As reported by Bridge-Odessa, only 6% of citizens said they did not suffer material hardship - except for very large purchases (house, car). 1,7% of the respondents do not experience financial difficulties at all. 2,2% of respondents refused to answer the question. The telephone survey was conducted from 14 to 23 February. Total according to a random sample of 2000 respondents were interviewed, who represent the adult population of Ukraine at the age of 18 years, regional centers, cities, towns and villages in Ukraine, including Kiev and Sevastopol. Quotas were gender, age and type of locality of residence of respondents. The error of representativeness of the study does not exceed 2,2%. The data correlate with the numbers, according to the Institute policy, only 8% of respondents in 2010 were earning more. 39% of respondents reported that they have enough food, but buy clothes or shoes - is hard.

Not all banks helps advertising - a study

Promotional activity increases the knowledge of the banks, but does not always lead to an influx of customers. This study showed the market for banking services for individuals, conducted by GfK Ukraine poll conducted in the fourth quarter of last year, showed that the best people know Privatbank, Oschadbank and Raiffeisen Bank Aval. Without prompting, these banks were able to name 80%, 63%, 61% of respondents, respectively. Fourth place holds Nadra Bank (24% of respondents), but the level of knowledge of the bank continues to decline. During the study period, and improved knowledge of the banks with a clue. As reported by GfK Ukraine, for UkrSibbank, Raiffeisen Bank Aval is mainly due to an increase in advertising activity for Privat, Delta Bank, partly UkrSibbank - with an active credit in retail outlets (online sales of equipment). "For most of the banks participating in the study, the recovery of advertising activity has led to increased levels of brand awareness. However, only some of them - to improve the attractiveness of the brand and acquire customers. This may indicate a need for more qualitative approach to advertising pre-testing ", - says Dmitry Yablonovskii, head of financial research GfK Ukraine. At the end of the year most of the respondents used the services Oschadbanka (41,7%) and Privat (35,7%). To clients of Raiffeisen Bank Aval has 12,2% of the respondents. Sociologists are evaluated and an indicator such as the potential of the bank - the number of respondents who consider it attractive, but the services do not enjoy.

Popov restore order in the housing for 5 years

To bring order to the housing and utilities in Kiev should be 4 to 5 years. This was stated by Chairman Kyiv city state administration Alexander Popov said. "If we systematically approach the repair of elevators, roofs, facades, then in 4-5 years, I think we will have a level which more or less worthy of capital" - the head of the KSCA. "Status facades and Housing as a whole, today's terrible. I think that no one from Kiev did not doubt it, unfortunately, "- said Alexander Popov. According to him, to restore order in this sphere should be about 7 billion USD. And now by any means KSCA no. Popov stressed that in the current year for these purposes from the budget will be allocated to 500-600 million USD., subject to funds of enterprises, as well as plans for utilities and Kievenergo Kyivvodocanal, this amount can add up to the current year to 1 billion USD. "If we compare with last year, it's just an order of magnitude larger, and I think it will be felt even on the streets of the city ", - said Alexander Popov. It was reported earlier that the World Bank is ready in 2012 to give Ukraine a new loan of 400 million dollars . to implement the program of reforming housing and communal services sector. We note that the loss of housing and communal services sector in Ukraine exceeded 1.2 billion USD. At the same time accounts payable (debt utilities') today reached 14.4 billion USD., and its rate of growth since the beginning of the year amounted to 15,5%.

Teachers have raised salaries by 20%

The government imposed a surcharge of 20% of salary for all categories of teachers. This was announced by Minister of Education and Science Youth and Sport Dmitry Tabachnik. "Resolution of the Cabinet introduces 20% surcharge for all categories of teachers," - he said. According to him, before such a surcharge should only apply to teachers of schools, administered by the Ministry of Education. Now it will be circulated and employees of educational institutions of the Ministry of Social Policy (for children with special developmental physiology) and the Ministry of Culture (art and music schools). In general, the salary increase will affect more than 350 thousand people. For this purpose, the government needs to find this year 367.2 million USD. As reported in today's cabinet meeting, Prime Minister Mykola Azarov reprimanded the Minister of Education and Science, D. Tabachnik for ignoring the protests of teachers under the Cabinet of Ministers. The Prime Minister informed that in 2011, is expected quarterly review of salaries of social workers, including teaching staff: 1 January, 1 April and 1 October and 1 December. Ministry of Industry

The Cabinet is preparing a new privatization plan - the property plus the land

EeKabinet Ministers will soon present to Parliament a new version of the program of privatization of state property until 2014 goda.e this, speaking to the report in parliament, said the head of the State Property Fund of Ukraine Alexander Ryabchenko. In particular, the new program allows the sale of enterprises, together with the land. According to Ryabchenko, this will improve the investment climate in Ukraine. "We have already developed a new privatization program until 2014. Its implementation will complete the privatization as a major project on the transformation of state property. The draft program finalized the State Property Fund, together with ministries and taking into account the Government's proposals. We expect that in the near future this program will in Parliament "- he said. In addition, SPF has developed a new version of the law of the State Property Fund, taking into account changes in law on the Cabinet of Ministers. According to him, the draft law is being finalized and ministries will be submitted to the government.

Yanukovych has promised to increase payments for children

Cash assistance for child birth and parenting will increase further. This was stated by the President of Ukraine Viktor Yanukovych during his visit to Vyshgorodskiy district children's home "Lovage", the press service said. "Family policy (government) aims to ensure that each family received cash assistance at birth and at child rearing, and this financial aid from year to year will increase, "- said the President. According to the President, today in almost every children's home is being aimed at the adoption of children. The idea is that the relevant conditions had been created in our country for citizens wishing to adopt children. "And it must be done. Undoubtedly, this work is painstaking, and it also depends on how the state will continue to provide appropriate facilities for families, "- said Viktor Yanukovych. The President stressed that the care of orphans remains among the priorities of the government." Programs that which has already begun in our state, provides, above all, improvement of training, maintenance, residence in institutions of Ukraine ", - said Victor Yanukovych. The President also recalled that they began to work the regional centers for orphans, where they can get Qualified medical services once a year to pass a comprehensive examination. According to Viktor Yanukovych, according to a survey for each child will be wound up medical card, with which teachers in childcare centers will monitor their health. As for the fate of orphans after high schools, the President noted that each of them will have an opportunity in accordance with their abilities to engage in educational institutions.

In Ukraine can cancel the switch to winter time

The Ministry of Health will explore the possibility of lifting the annual switch to winter time. The journalists announced today the Minister Ilya Yemets. "If we talk about the summer time, I want to do some analysis on the epidemic in the winter, and then make appropriate proposals", - said Minister of Health. At the same time, he refused to comment on the decision to cancel the transition to winter time taken in the neighboring Russian Federation. The minister said that it was made based on the situation in Russia, and Ukraine needs to make decisions guided by their own situation. It should be noted that on February 8, Russian President Dmitry Medvedev announced the decision in the fall of 2011 to cancel the transfer in winter time due to stress and diseases associated with this transition. As you know, in Ukraine last Sunday in March during each year is transferred to an hour ahead, and the last Sunday in October - an hour ago. It is believed that this helps to optimize power consumption. Ministry of Industry

Yanukovych sacked deputy ministers

President Viktor Yanukovych dismissed several deputy ministers. The corresponding decree signed on 28 December, published on the site leader. In particular, Yanukovych dismissed First Deputy Minister of Transport and Communications Vladimir Kornienko. He also dismissed Deputy Minister of Transport and Communications Oksana Plotnikov. Moreover, Yanukovych sacked Vadim Kopylov with the First Deputy Minister of Finance and Anatoly Maksyuta with the First Deputy Minister of Economy. As reported, 29 December 2010 Viktor Yanukovych reassign a number of deputy ministers. In particular, the President has appointed Igor Popovic First Deputy Minister of Energy and Mines, a former Deputy Finance Minister Vadym Kopylov - First Deputy Minister of Economic Development. Anatoly Maksyuta, who served as first deputy economy minister, was appointed Deputy Minister of Economic Development and Trade. Oksana Plotnikov and Vladimir Kornienko was appointed deputy minister of infrastructure. It is worth noting that earlier Yanukovich issued a decree number 1199/2010 limited the number of deputy ministers. Now the minister could be a first deputy and two deputies. Ministry of Industry

SOEs can not engage in procurement without tender

State Committee agreed not developed the Economy Ministry and the Ukrainian Union of Industrialists and Entrepreneurs of the bill amending the law on public procurement. It entitles the state-owned enterprises to carry out procurement of goods and services for its own funds without tender procedures. Informs the press service of the committee. The draft law, which went to the State Committee for re-negotiation, the developers did not take into account comments and suggestions made by the Committee earlier. "State Committee is also opposed to the procurement of state-owned enterprises without bidding. This position is explained by the fact that self-financing state enterprises, but economic, may provide administrative services only because the departments and agencies to delegate their power functions and powers. Funds received for it, are public , even though they do not go into the budget. A committee has always stood for strengthening control over the planning and expenditure of public funds "- said in a statement. Thus, the State Committee opposes granting the right to SOEs to spend the money at their discretion, without tendering.

Hauliers simplify life

The Verkhovna Rada of Ukraine registered a draft law on amendments to some legislative acts of Ukraine concerning the deregulation of road transport. Bill № 8199 from 03.03.2011 referred to the Committee of People's deputies from OU-PSD and BYuT-B. As stated in the explanatory memorandum, the main aim of the project is to simplify and reduce the cost of creation and doing business in Ukraine. Namely, by introducing the principle activities of businesses and individuals without having to get extra documents for admission to the management of vehicles and inventory tracking documents (including those made on the various "forms"). To achieve this, the draft law proposes to amend the legislative acts of Ukraine, which regulate relations in the sphere of extradition and the application documents for admission to the management of vehicles and inventory of shipping documents. In particular, it is proposed to bus passenger transport without route sheet (a standard instrument for the identification and registration of the vehicle), and also without a contract with the customer, transport services and the document certifying the payment of transport services. Deputies also offer fully waive the requirement to produce in the forms of strict accountability license cards that are attached to the licenses for the provision of services for the transportation of passengers and goods by road for each road vehicle.

Tax Code: Excluded standards were raised

In the Regions Party surprised that the final version of the Tax Code, there are some provisions that are in the finalization were excluded. According to the leader of the Party of Regions faction Alexander Efremov, at this moment received information that the President instructed the Cabinet of Ministers of Ukraine and an expert group to amend the Tax Code and amended to make it to the Verkhovna Rada. "This means that the president will submit the document as amended, and each of them we have to vote", - said A. Efremov at a briefing Tuesday. According to him, the analysis of documents shows that the president disagreed with 11 of the tax code, which, inter alia, violate the Constitution of Ukraine, as well as existing legislation. "It surprises me just one thing: in some areas, we practiced with the Cabinet of Ministers of Ukraine these issues. But in the final document they are, somehow, appeared again. Therefore, in our view, rightly remarks of the president and must be considered," - said Efremov. Replying to clarifying the question why the deputies voted for adoption of the Code as a whole, if they saw that it contained a number of points against which acted, inter alia, and the deputies of the faction, Efremov said: "We have seen and made the appropriate edits and believed that they were taken into account. But in the final document, we see that these issues are. " He also said that until Thursday to be finalized the appropriate changes to the tax code, and they will be presented with a presidential veto in parliament.

Litvin, flew to Turkey

Speaker of the Ukrainian parliament, Volodymyr Lytvyn, January 16-18, during an official visit to the Republic of Turkey. Informs the press service of the Verkhovna Rada. During the visit Volodymyr Lytvyn will hold meetings with Turkish President Abdullah Gul and President of the Grand National Assembly of the Republic of Turkey Mehmet Ali Sahin. In addition, the speaker will meet with Prime Minister of Turkey Recep Tayyip Erdogan, the governor of Istanbul Hussein Avni Mutlu and Secretary General of the Parliamentary Assembly of Black Sea Economic Cooperation Alexey Kudryavtsev. By the way, on Monday 17 January, President of Ukraine Viktor Yanukovych will fly on an official visit to Japan. This will be the first foreign head of state visit this year. It is assumed that within its framework Yanukovych will meet in Tokyo, Emperor Akihito, will talk with Prime Minister Kahn, will speak at a joint business forum and tell the teachers and students at Kyoto University on the situation in Ukraine. Ministry of Industry

Fire Inspection promised to make life easier for entrepreneurs

MOE promises to make it easier for employers to obtain permits in the area of ??fire inspection. , Told Assistant Secretary of MOE, Jan Bernazyuk In particular, the right to decide upon the closure of the company - the violator of the rules of fire safety will be referred to the Court. Now it decides, fire agencies oversight. Authorization procedures MOE plans to reduce the so-called "Single Window" or "the One office, and the number of paid administrative services Gostehnogenbezopasnosti reduced to seven. As reported by MES, a number of initiatives designed to reduce corruption among employees of fire inspection. Will set a clear deadline for the denial of the permit. In addition, inspectors will be obliged to justify the reason and refer to the specific requirements of the law. MOE also supported a ban to conduct scheduled and unscheduled inspections of a business entity if the enterprise is a volunteer fire department and have insurance in case of fire.

Wednesday, July 27, 2011

Regionals want to introduce a system of electronic public procurement

The Verkhovna Rada of Ukraine registered a draft law amending the Law of Ukraine "On public procurement" on electronic public procurement. Bill № 8310 from 30.03.2011 referred to the Committee of People's Deputies of the Party of Regions Alexei White. "The main purpose of the bill is the introduction in Ukraine of the system of electronic public procurement. This goal can be achieved by amending the Law of Ukraine" On public procurement "- said in a memorandum. The project also proposes to clarify the system of electronic trading, to introduce an electronic platform - information trading system that operates to ensure that the electronic reverse auctions, connected to the Internet and is accredited by the Notified Body. As explained by the document author, the development of the public procurement system is inextricably linked to the introduction of modern information technologies and developments. Automation of tender operations is the next important step to improve the system public procurement.

Rada adopted the draft Air Code

The Verkhovna Rada of Ukraine adopted the draft Air Code of Ukraine. Reported by the Information Department at ASU. For a decision voted 251 MP. Bill number 7144 proposes to improve the legal framework regulating civil aviation in Ukraine, given the current technological level of aircraft, as well as implement the legislation of Ukraine demands of international organizations relating to, inter alia, air navigation safety and protection of the rights of passengers. As the authors say the bill, the draft Air Code of Ukraine will ensure compliance with the requirements of international organizations, namely, the Joint Aviation Authorities of Europe (JAA), European Civil Aviation Conference (ECAC), European Organisation for the Safety of Air Navigation (Eurocontrol), as well as conclusions and recommendations International Civil Aviation Organization (ICAO) on the need to improve the legislation of Ukraine on the results of the audit conducted in 2008. "Implementation of the act will create favorable conditions to maintain a level of development of air transport and aviation security, which will meet the vital needs of the state of the economy and the public in air transportation, to ensure the competitiveness of enterprises of aviation transport in the domestic and international markets for aviation services, the settlement at the legislative level use of general aviation, "- said in a memorandum to the document.

Fire Inspection simplify life for entrepreneurs

MOE promises to make it easier for employers to obtain permits in the area of ??fire inspection. , Told Assistant Secretary of MOE, Jan Bernazyuk In particular, the right to decide upon the closure of the company - the violator of the rules of fire safety will be referred to the Court. Now it decides, fire agencies oversight. Authorization procedures MOE plans to reduce the so-called "Single Window" or "the One office, and the number of paid administrative services Gostehnogenbezopasnosti reduced to seven. As reported by MES, a number of initiatives designed to reduce corruption among employees of fire inspection. Will set a clear deadline for the denial of the permit. In addition, inspectors will be obliged to justify the reason and refer to the specific requirements of the law. MOE also supported a ban to conduct scheduled and unscheduled inspections of a business entity if the enterprise is a volunteer fire department and have insurance in case of fire.

Parliament amended the law on information

The Verkhovna Rada of Ukraine adopted the Law "On Amending Article 14 of the Law" On information "on information security. Reported by the Information Department at ASU. For a decision 306 deputies voted. Legislative Decree № 4547 complemented the existing law rule that "the protection of information - a complex of legal, organizational, information and telecommunication means and measures to prevent unauthorized actions on the information." As the authors explain the bill, making changes to the law of Ukraine "On information" will determine the security of information one of the types of information activities and to align the provisions of the Act with the provisions of special laws - the protection of information in automated systems, the protection of information in telecommunications systems, on the basis of Ukraine's national security - in terms of information security.

Tour operators were obliged to be better informed consumer

The Verkhovna Rada of Ukraine adopted the Bill on Amendments to the Law "On tourism" with respect to informing the consumer of tourist services. Reported by the Information Department at ASU. For a decision 266 deputies voted. Bill number 7097 expects to be fully informed consumers about the conditions of the tour operator providing travel services to their conscious choice; binding terms of the agreement on tourist services, the abolition of the voucher as a form of written agreement, establishing liability for tour operators and consumers of tourism services. In particular, the existing law proposed to supplement Article 191. "Any information provided by tour operators (travel agent) should contain reliable information about conditions of the contract for travel services. The information on tourist services, which tour operators (travel agent) distributes in the form of an invitation to the offer prior to the conclusion of the contract for travel services, should be reported in accessible and understandable form, be legible, understandable and contain information about: 1) place the provision of travel services, travel services program, 2) characteristics of the vehicles for the carriage, in particular, their type and category, and 3) characterization of hotels and other facilities designed for the provision of services in temporary accommodation, including their location, category or degree of comfort, which are supported by providers of hospitality services of the country (place) of the host with reference to the case of the document, confirms this category and the degree of comfort, and 4) the types and methods provide power during a tourist trip, and 5) the general requirements for health safety of tourists during the trip and stay, and 6) the rules of entry into the country (place) and the temporary stay and stay in it, and 7) a minimum number of tourists in the group, the three-day deadline inform tourists that the guided tour will not take place due to shortage of people in group, 8) the price of tourist services and the exercise of the payment, the amount of the deposit, if any, time of final settlement of travel services.

How to avoid the penalty for "incorrect" tinted car

The problem of legitimacy tinting car windows can and must be addressed in passing inspection. If a policeman is trying to fine the driver for the "wrong" shading, based on the testimony of any portable devices such as "Bleak," such action is necessary to appeal to the court. It just so happens that if Traffic police is preparing another surprise for car owners, something from him can not be abandoned. We are not talking about the new rules the SDA (which is about to threaten to take), not on ordinary technical means for fixing vehicles. Today GAI going to check vehicles for tinted glasses. Not so long ago, this summer, the Traffic police "disarmed" own cars, taking off their "Black Glasses", saying that police work was more transparent. Apparently, in the near future and ordinary road users will have to part with toning, in any case, the one that does not meet certain requirements. Everyone knows that the reason toned your car in every different - someone has paid tribute to fashion, someone does not want his car showroom was opened to outsiders and the prying eyes of someone does not like sunny color, and in someone's Iron Horse are glass, so to speak, from birth. But GAI your opinion on this matter. The guardians of order on the roads feel that toning significantly more difficult for the driver an opportunity to review the road, which, in turn, threatens the accident. The Darkness - a friend of youth, but must obey the state standard So what's the degree of darkening or tinting glass until resolved?

Deputies will provide a decent wage in the mission

The Verkhovna Rada of Ukraine adopted the Bill on Amendments to article 121 of the Labor Code of Ukraine on guarantees and compensation for business trips. Reported by the Information Department at ASU. For a decision 229 deputies voted. Bill number 7183 proposes to add section 121 of the Labor Code of Ukraine the fourth part, according to which "workers, aimed at business trip, pay for the work carried out in accordance with conditions established by the employment or collective agreement, and the amount of such payment can not be lower average earnings, as well as to exclude from the third part of this article requires maintaining a business traveler, workers average earnings. As the authors say the bill, the adoption of the document will allow workers to install safeguards that ensure decent pay for while on duty in the mission.

Bankruptcy Law decided to "freshen up»

The Law" On restoring solvency of the debtor or declaring it bankrupt, "needs to be improved, but changes must not be a cardinal in nature, experts say. "bill except the developers while nobody saw, respectively, do not yet understand. Version of the bill, developed by a working group of representatives from various organizations, has not yet been made public. Moreover, it is likely that the final edition, which was developed and an option that can be represented, they are two different versions. Therefore, in my opinion, you need to look for a specific text to say something "- said Anatoly Rodzinsky, CEO of the Counseling Center on bankruptcy. According to him, of course, there are many things that can be improved, we have in mind in regarding the current bankruptcy law. "To say that everything needs to be changed fundamentally, in my opinion, wrong. The current law is working, but there are some kinks, some nuances, which can be corrected. That it will be for the patches, you need to look at the specifics. Because the proposals to amend bankruptcy laws over the past three years was enough, but they did not pass. There have been suggestions that should be exempt from bankruptcy, etc. But bankruptcy - is a universally recognized standard in the world tool that allows you, as well as to restore the solvency of the enterprise, and protect the interests of creditors and the debtor ", - said A. Rodzinsky. According to the basic guidelines to update the law on bankruptcy, the emphasis is on providing priority to restore the solvency of enterprises compared to their bankruptcy and stimulation to restore the solvency of enterprises in pre-trial (non-judicial) procedures for sanitation (restructuring). "Renovation and is now provided by applicable law, and actually managed readjustment procedure lenders who either argue reorganization plan, or not.

Withdrawal of driving license: what the law is silent?

According to media reports, the traffic police are concerned that only 70% of motorists regularly pay the penalty receipts. Perhaps in the near future, the Ukrainian motorists will take away the right to bail, until the payment of a fine for violation. Analyst "Ligazakon:" Act a temporary exemption driver's license (license) provided so far only in the case of the driver of the offense for which he may be disqualified from driving (Article 265-1 of the Administrative Code). Decisions on such cases on adminpravonarusheniyah makes the court, and removal is a measure of enforcement of such a possible decision of this court. Temporary exemption does not preclude the possibility of a driver operating a vehicle, because in return he gets a temporary permit to drive the vehicle. Administrative Code provides that a temporary exemption terminates upon the entry into force of the Decision court proceedings. However, if a court within 3 months from the date of withdrawal has not appeared, driver's license must pay. For somewhat different answer to this question Method of seizures, approved by Cabinet. Here, in paragraph 6 of the Government linked the time of return of seized identity with the execution of court orders a driver (not with the latter enters into force). Such a formulation suggests, allows traffic police to hold ID in cases where a court order, predusmotrevshee punishment other than deprivation of rights management (eg, fines), already entered into force. Thus it is possible to have traffic police to control the execution of the driver and those court rulings are not relevant to the disqualification of transport management.

Injured at work - to seek financial aid

One time payment - 16 thousand 400 hryvnia. If this has happened through the fault of the employee, the payment can reduce by half the maximum, also provides assistance for the purchase of medicines, spa treatment or prosthesis. "If there was a production of such a case, necessarily correspond to the engineer responsible for safety or other responsible person must inform the fund of insurance against accidents at work", - commented specifically for UBR.UA Alla Semenchenko-Raykivskaya, a lawyer. Next conduct an investigation to determine whether the case is connected with the production. In the case of grievous bodily harm, the victim must undergo medical and peer-reviewed. "As a company, and it is a legal requirement insures their producers, especially when it comes to work-related risks. Otherwise, you can fine and prosecute the enterprise itself. Who is eligible for payment? Any employee who has worked and injured, but if they had not been violated instructions, if not specifically, not intentionally, that is, in an investigation conducted by the Foundation, all these aspects are carefully examined, and as a result of the decision, "- said the lawyer. If you have worked informally, get paid, as well as to prove the guilt of the employer, much more complicated. Lawyers are advised to try to negotiate with their employer for help. If negotiations fail, go to court. Evidence can be evidence of a colleague or materials with which you worked.

The Government approved the project concept of the Nuclear Code

The Cabinet of Ministers approved the draft Concept of the Nuclear Code. The corresponding order № 2208-r Government adopted at yesterday's meeting on Dec. 8, 2010. Ministry of Fuel and Energy together with the interested central executive bodies entrusted to develop with regard to the provisions of the Concept and submitted before December 1, 2011 in the prescribed manner to the Cabinet of Ministers a draft of the Nuclear Code. The purpose of the Concept is to define ways to develop an internally consistent project of the Nuclear Code, which systematized the legal rules governing social relations in the sphere of nuclear energy. There are two versions of the draft Nuclear Code to streamline the legislation to ensure its consistency and eliminate obsolete regulations. In the first variant in a single piece of legislation is planned to connect the existing provisions of law in the area of ??nuclear energy, which effectively govern the appropriate public relations and have not lost their relevance. This option does not require a subsequent viewing of a large number of legislative acts. The second option involves a thorough treatment of existing legislation in the sphere of nuclear energy, and making any significant changes. The adoption of the Nuclear Code will contribute to: creating a legal framework for the smooth development of nuclear and radiation technologies and their safe use, clear division of responsibility and ensure the protection of human rights and the environment from ionizing radiation by the gravity of these technologies eliminate these shortcomings of legislative acts in the use of nuclear energy as a disorder, the incompleteness of legal regulation and the inconsistency of the provisions of these acts, an adaptation of Ukrainian legislation in the field of nuclear energy with the EU legislation, the introduction of a minimum number of changes to relevant legislation.

What to do if you become a victim of collectors?

If the debt collection company which sent you the letter does not exist ? attorneys advise: no debt - no need to worry about. "One can only act in two ways. First - to call and find out, of course, if a person has free time. Or is it better not to respond at all to such a letter if it contains a threat to go to court, and already in court proof that the debt is not. The man who did not have to, do not be afraid of the court. Let them go to court. Come people will look the documents if there are forged documents - apply to law enforcement authorities if the documents will not, then no problem. Typically, such letters end with just sending them, and no further actions listed in this letter will not "- says attorney Michael Ilyashev. If collectors, too intrusive, if your e-sounding threats, phone calls and letters do not stop, and call you at night and interfere with life - one way out. Call the police. "If a person is threatened, of course, he may appeal to the police statement. That law enforcement agencies investigated the case, called callers have found out the base. If the caller just says "You need money - get", then certainly for that criminal liability will not occur. If this person is threatened, that destroy property, take away the apartment, then it is definitely possible to qualify as a wrongful action, and perhaps the police will do all these things, "- said lawyer Michael Ilyashev. Even if law enforcement does not pick up their case, the fraudsters probably no longer touch you.

Introduction of the Tax Code would questions

Very many questions arise regarding the issuance of the certificate of the payer in connection with the adoption of the Tax Code. This was announced today during a briefing, Deputy Chairman of the State Tax Service (STS), Sergey Lekar. "To date, very many questions arise regarding the issuance of the certificate single tax payer, on accounting, especially with the tax differences," - said Sergey Lekar. Also, he said, many questions arise relating to implementation of new accounting documents and the work of electronic acceptance of declarations, especially the questions arise from the fact that all accounting documents for 2010 will be filed in 2011. However, he noted that all issues arising from the taxpayers, are preparing the answers. "There is nothing new comes up, all the rules and requirements in force until 2011, remain in a transitional period. When it comes to taxation, the new system would apply only to those payments, which will be implemented from January 1 next year," - added he said.

Financial groups dismember a three regulators

Financial Group will fall under close scrutiny. The Verkhovna Rada registered a draft law which will give the National Bank, State Commission on Securities and Stock Market and the Commission to regulate the financial markets with special powers. The three regulators will assess not only the one directly accountable to the structure, and all companies that are included in the financial group that owns and controlled by the controller structure. Victoria Boiko for UBR.UA Fingruppy closer to Europe Adoption of the law is neizbezhnm sure Oleg Marchenko, managing partner of law firm: "This is a requirement of the IMF. It aims to strengthen the stability of the financial system of Ukraine. Such restrictions exist in many countries." "Ukraine has committed itself to under the Memorandum of Economic and Financial Policy in the framework of stand-by. And the goal - bringing the Ukrainian legislation to European Union standards. In fact, this law provides for the consolidated supervision of financial groups. Thus, the legislator is trying to divide the financial institution, -supported counterpart Sergei Vasilishin, a partner at the law firm. According to the document, all financial groups are divided into bank and nonbank. Determine this status to the main activity, which predominates in the group. If the dominant banking activities, the group will be supervised by the National Bank. If - other agencies, the non-bank. "The banking financial group is a group in which banking is prevalent at 50 percent or more.

Tuesday, July 26, 2011

Laundering: the preventive measure

Position Statement on the application of measures with respect to countries that do not perform or improperly perform the recommendations of international, intergovernmental organizations, determined that the subjects of primary financial monitoring must take measures on prevention of legalization (laundering) of proceeds from crime or financing terrorism. These subjects include: insurers (reinsurers), pawnshops and other financial institutions, corporate entities, in accordance with legislation providing financial services, payment organizations and members of payment systems. Collaborating with customers from high-risk countries, such entities should be strengthened to ensure identification and to find out more information about the client. In this case, the subject of initial financial monitoring has the right to refuse to hold risky financial transactions. Disposal of the Financial Services Commission of 11.11.1910, № 857 will come into force after its official publication.

Profile Committee approved a bill on the construction

Parliamentary Committee on Construction, Urban Development and Housing approved for consideration by the Verkhovna Rada the draft law "On regulation of urban development." This was the first deputy chairman of the State Committee Galina Yatsishin, the press service of the committee. "This paper removes many of the administrative barriers in the construction industry. Get permission to start construction after the adoption of this bill will be much easier. This process will not take half a year as now, a few months. Developers are likely to be spent on registration of licenses and permits less money, so in the end, the law should reduce the cost per square meter, "- said Galina Yatsishin The bill, which was involved in the development of the State Committee, reduces the number of permits and conciliation with 93 -x to 23, and the deadline for receipt of permits - from 415 to 60 days. Also, the draft law proposed to introduce the declarative principle for construction of low-risk (for objects with a high degree of risk such a rule would not apply). Declarative principle implies that the construction company will be sufficient to provide documentation of a standard pattern. Now, the procedure for obtaining permits for construction will take about 1,5 years. Coordination of all services, according to the bill, will be held at the stage of the general plan. Accordingly, if the master plan envisages the construction of a certain area houses or shops, then additional permits for construction will not have to receive it.

The list of activities with a high degree of risk can reduce

The State Committee for Regulatory Policy and Entrepreneurship is opposed to unwarranted increase in the list of business entities with a high degree of risk, which, respectively, more likely to undergo inspections by regulatory authorities. Informs the press service of the committee. The Committee rejected the negotiations of Gospotrebstandart draft government decree in which the production and sale of products that are not a big threat to the state, society, health and lives of people, was attributed to a high degree of risk. In particular, under the draft regulations, manufacture and sale of office supplies, sanitary rubber products or services campsite had to belong to a high degree of risk. However, according to experts of the State Committee, the assignment Gospotrebstandart majority of business entities to the high risk did not affect the quality of products and services. Therefore, the State Committee recommended the move to medium or even low-risk activity for the production and sale of work clothing, underwear, household appliances, water filters, heating boilers, wholesale kitchen linens and blankets, repair services for automobiles, etc. The project Derzhspozhyvstandard data types economic activities have a high degree of risk. Observations on improper classification of a number of activities to a high degree of risk, the State Committee has repeatedly expressed in previous decisions to refuse. Despite this, Gospotrebstandart some of them are still not taken into account.

Deliveries of equipment for airports freed from VAT

The Verkhovna Rada of Ukraine registered a draft law to amend subsection 2 of section XX "Transitional Provisions" of the Tax Code of Ukraine (regarding exemption from VAT the supply of equipment for airports in cities hosting the championship). The bill № 8278 from 22.03.2011 passed to the committee deputies from the Party of Regions, Alexander Zatsom and Andrei Pinchuk. In particular, it is proposed to 1 September 2012 to exempt from taxation on the value-added operations to supply and importation into the customs territory of Ukraine of equipment necessary for equipping and operation of airports in cities participants in the Euro-2012. Expediency VAT exemption by the fact that the said equipment will be used exclusively for the needs of the airport, and will be used only in its territory. The practice of exemptions from VAT when purchasing equipment for the airport is a very common and is used in all European countries, because the airports are duty-free zones.

Cigarettes to rise more alcohol in 2011

Since the new year tobacco and alcoholic beverages will rise in price due to the entry into force of new higher excise duties on this product. However, for some reason cigarettes are stronger than the rise in price of alcohol, experts say. "Through tax reform, the government adhered to the principle of neutrality of income. That is, if somewhere taxes are reduced, then somewhere compensated for an increase, for example, increased excise taxes," - said in exclusive comments UBR.UA Natalia Leshchenko, an economist at the Bureau of Economic and social technologies. However, according to her, do not expect that the prices of excisable goods will increase commensurate with the increase of excise duty. "This margin is always split between the buyer and seller, but a definite increase in prices is bound to be.'s Hard to say how much prices will rise to this group of products, but you can predict that tobacco prices will increase by more than alcohol, as this is more inflexible products - from cigarettes harder to give up, like go to another, cheaper brand. Accordingly, the alcohol will rise in price is less, "- says Leshchenko. Recall, the Verkhovna Rada approved the rates of excise duty on alcohol, alcoholic beverages and cigarettes, which should enter into force on 1 January 2011. According to the document, the excise rate on cigarettes with a filter to be increased from 90 to 96.21 hryvnia / thousand units, non-filtered cigarettes - from 40.25 to 43.03 hryvnia / thousand units.

The tax loophole was opened for legal entities

Independence has made adjustments to the fate of the Tax Code, and the President left the simplified tax system in the form in which it operated until the tax reform. Making for businesses operating on a simplified system, there was legislative conflict, allowing to minimize taxes. "The president and government have gone in the wake of the Maidan, and left the simplified tax system, as she was. And the Tax Code does not provide for such management entities, so that now a legal entity, such as accounting or auditing firm, which on a single 6% tax, and which in addition to 6% should not have to pay VAT, "- said in an exclusive comment UBR.UA Dmitry Alekseenko, CEO of the audit company. "In the Tax Code, these services (legal, accounting, auditing, etc.) are not subject to VAT. And so, this company will pay only 6% of the turnover tax is extremely low amount, just the tax hole in which is now all gone. absolutely unfair to small businesses. And for all the major constraints were related to non-residents, the closure of all offshore companies, etc. A small business is all gone in the "hole", - said Dmitry Alekseenko. Recall, Friday , December 3, President of Ukraine Viktor Yanukovych signed the Tax Code adopted by the Ukrainian parliament on Thursday, December 2, taking into account the proposals made by the President.

How to go on the tax breaks?

Business is well heard about the possibility of leaving the tax holiday, if it fits the criteria of article 154 of the Tax Code, "Exemption from taxation." But have not yet developed a mechanism of how to carry out this procedure in life due to lack of regulatory and legislative framework. Underwater rock one - yet there is no mechanism left to tax holidays. He needs to develop the Ministry of Finance, considering that now is the administrative reform and tax administration are considering to reformat the tax office. Internal Revenue Service will not issue regulations, it will deal with the MOF, the development of the whole regulatory framework. Where to go, what mechanism in the Code do not spelled out, is the criterion for tax holidays, there are principles, there are nuances, "- said Dmitry Alekseenko, CEO of the audit company. According to him, companies that fall under the tax holiday, rent accounts on a quarterly basis rather than once a month. That is, it's not reporting, and simplified tax calculation. In order not to make a declaration with all the costs of a few pages, there is a simplified tax calculation, which is approved by Cabinet, not the Tax Administration as before. "The Code was published on Saturday, and a code is not zapishesh all the nuances, the overall mechanism for each payer. That is now over two weeks the Ministry of Finance will need to develop a regulatory framework. Moreover, Azarov gave instructions to establish centers to raise awareness of the Tax Code, to conduct seminars and training, etc.

Big business - in anticipation of international accounting standards

Big business expects that with the introduction of new tax legislation will be adopted and international standards of accounting, which are understandable to investors and bankers around the world and relieve the business from accounting to double standards. "Accounting standards are either national or international. And if such political will to introduce international standards as national ones, the accounting will be easier. It is a big business that goes to the global capital markets, loans of international banks in their Anyway there are accounting to international standards, because to raise capital, we need audited financial statements according to international standards. That is, they are here such records and records according to national standards, and they are tax records. If there is a choice, for big business will be at least one account. Our national standards exclusively for reporting and international brings them money, and it understandable to investors and bankers around the world. Now they want to change the law on accounting. For what would be January 1, significant public companies (banks , insurance companies, etc.) have entered the international standards ", - said Dmitry Alekseenko, CEO of the audit company. According to him, there are companies that are not yet ready to work on these standards. "If their accountants are not aware of these standards, but if you accept the rules of what they are all over the world (even the U.S. next year goes by its standards on international ones) will become easier.

Business Against Tax: measure victory

Business demands heard. Key conflict issues around the tax code as if resolved. What we have in the dry residue in an exclusive interview UBR told Oksana Prodan, chairman of the Council of Entrepreneurs under the Cabinet of Ministers of Ukraine in 2008 - 2010 year. UBR: The President in his remarks to the Tax Code removed the exclusionary rule. Nevertheless, there is dissatisfaction and that. What is your assessment of those standards that we have received as a result of voting on December 2? OP: I want to congratulate all entrepreneurs, especially small businesses that are able to ensure that the simplified system will remain and will work next year and hopefully in the future. That - largely because in the Code, which was before the supposed practice of its destruction. Entrepreneurs were able to prove its position and will now be able to work on. This - the main thing. Indeed, were adopted by the Verkhovna Rada of the comments of the President, which simplified the system is virtually in its entirety, and remains for the future is what it is today. There are only a few rules that will be a little tougher than it is today. Just do not have to be up to 500 thousand cash registers. Will not have to cost accounting, but will have a mandatory pension contributions to pay those who have. And a separate question, which we will finalize. Will not be allowed to take on the costs of those payments, which will be the payers of income tax in favor of natural persons - entrepreneurs. That is, if the payments are made in favor of legal entities on a single tax, the payments will be taken for expenses if the payments to individuals on a single tax, it will not do so.