In what cases, tax payer can claim automatic compensation of the VAT? Explains department MPP and of citizens of the STA in Sevastopol: The procedure of automatic compensation of the VAT is set § 200.18 of the Tax Code, and in comparison with the previous order of compensation, namely: a) shortening of the desk audit from 30 to 20 days, and b) the lack of possible field audit by the tax authority, and c) reduction in terms of providing documents of SOT State Treasury from 5 to 3 days, and d) reduction in timing of the State Treasury of compensation from 5 to 3 days. To get an automatic refund, the applicant does not require any additional actions to him the procedure for obtaining an automatic recovery is not different from the usual procedure for obtaining redress (evidenced by § 200.18 PKU). Regulate the process of recovery will be a specially designed computer program, but it does not mean that the payer does not depend on. According to § 200.19 Art. 209 PKU right to receive an automatic refund taxpayers have to meet simultaneously the following criteria: - If a taxpayer not in bankruptcy court proceedings (pp 200.19.1 § 200.19 st.200 NKU) - if included in the Uniform State Register of Legal and individuals - entrepreneurs and do not have bad records in the registry (for example, the termination of official registration, no confirmation of the details or lack of location) (pp 200.19.2 PKU), if during the preceding twelve months, the share of deliveries zero rate in the total supply exceeds 50% (pp 200.19.3 PKU) - if the total amount of discrepancies between zadeklamirovannym tax credit applicant's compensation and the declared tax liability of its counterparties does not exceed 10% of the claimed amount of compensation (pp. 200.19.4 PKU) - if the average salary of more than two and a half times greater than the minimum in each of the past four reporting periods (quarters) (pp 200.19.5 PKU) - if such a taxpayer has no tax debt ( pp 200.19.7 PKU).
Monday, August 1, 2011
Dual licenses to trade cigarettes will not
The State Committee for Regulatory Policy and Entrepreneurship (State Committee) refused to agree on a bill which provides for the introduction of additional licenses to trade in tobacco products outside the retail space. As noted in the report committee, a document developed Ministry of Finance. In particular, the bill requires that for an exit tobacco trade entrepreneur to get, except for a license to retail license to trade outside the trading room. Provides that the fee for a license for each place of trade will amount to 500 UAH. In the State Committee indicate that such a rule is contrary to law "On state regulation of production and turnover of ethyl, cognac and fruit, alcoholic drinks and tobacco products." In addition, in the opinion of the Committee, in the analysis of the bill the developer does not clearly proved a problem, which is supposed to solve.
How to report earnings for the year 2010
In Ukraine, the campaign to declare income received by individuals in the course of 2010. Who submits the declaration as the official website of Tax Administration, the annual return on the property condition and income filed by citizens who are required to submit such a declaration in accordance with the Law of Ukraine "On income tax of individuals" (acted in 2010) and in 2010 received income from: non-tax agents (ie persons who do not withhold tax) non-residents (foreign income) from operations with investment assets (sale of securities and corporate rights, etc.), providing property for rent to individuals ; natural persons, not subjects of entrepreneurial activity; received income in the form of inheritance, gifts, winnings in gambling establishments, as an additional benefit, other income is not taxed during the year in place of income. At the request of citizens serving declaration to obtain a tax credit. What is the timeline starting from 2011, the Tax Code, tax-filing date for personal income is set to 1 May of the year, coming after the reporting. As explained in the Tax Administration, in 2011, the last day of filing (April 30) falls on a Saturday (weekend). Because, according to the Tax Code, the declaration can be submitted until May 3, inclusive. On this particularly informed "LigaBusinessInform" Director of the mass-raising activities and appeals of citizens of the State Tax Service of Ukraine Viktor Cosarciuc. Declaration form to declare income for the year 2010 remains unchanged - using form number 1, as in the past year.
What turned out for the new pharmacy license terms
Almost two months of retail pharmacy live under the new rules. Some of them make it easy provision of pharmaceutical institutions. For example, the minimum area schools, according to the GOS (government building regulations) shall be 79 square meters. m, and the license terms allow you to organize trade drugs for 50 square meters. Permissible floor space for storage of medicines was reduced to 10 square meters. m. Despite the improvement, pharmaceutical institutions, as before, it is difficult to select facilities for business activities. By the way, failure to comply with room size is one of the most frequent comments regulatory authorities. One of the important changes introduced by the new license terms - an extension of the list conditions under which the institution pharmacy may be denied a license. So, according to p.2.5.20, the fact of presence in the pharmacy of one or more prescription drugs, or documentary evidence of shipment (delivery) of prescription drugs in pharmacy leading to cancellation of license of an economic entity . It is curious that in the new order of control in the definition of "inability to fulfill the license conditions" point of presence or to document delivery of prescription drugs to the point of sale is missing. Substantial innovation: if the company was not in writing (letter recommended) or in person against receipt to the head or an authorized Pharmacies person notified no later than 10 days to conduct routine inspection, this fact is a ground for refusing an inspection Goslekinspektsiey Ministry of Health of Ukraine.
Simplified procedure if the business?
Act on the facilitation of the establishment of businesses commented Lawyer UK" Vaschenko Buhay & Partners Artem Fedosin. April 21, 2011 the Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on simplification of procedures for the establishment of entrepreneurship." According to the chairman of the Committee on Industrial and Regulatory Policy and Entrepreneurship, Royal N. Yu, adoption of the law "will technically improve our external ratings, at least 30 points" Doing business "". But whether the changes help to facilitate the establishment and administration of business? svezheprinyatogo nuances of the law explained, "Money" Artem Fedosin, lawyer UK "Vashchenko , Buhay and partners. "1. The law provides an exception to the Law of Ukraine" On state registration of legal entities and physical persons - businessmen "(hereinafter - the Law on State Registration) provisions for reservation of the name of a legal entity. This change was prompted by abuses in the name of reservation and the that the reserved names are not used. Indeed, the transition of closed and open joint-stock companies in public and private encounters situations in which backed up the name, particularly banks, after which the certificate of reservation of "sell." However, redundancy is the name for the founder of the only warranty that this item does not registered. As is known, was previously canceled online access to the Unified State Register of legal entities and individual entrepreneurs.
VAT "machine" will have 23 companies in 2000
From applied for automatic reimbursement of value added tax (VAT) 2 thousand enterprises "automatic" it will receive only 23 companies. About this ZN.UA said the government's Commissioner for deregulation Michael Brodsky. So, from March 1, beginning to work the system of selection of applications for automatic reimbursement of value added tax (VAT). This selection by a computer on the criteria adopted by the new Tax Code. One of the criteria for admission of companies to an automatic return of the VAT is the presence in the enterprise average wage of not less than 2.5 minimum wages (equivalent to 2,300 USD). Such a figure the company must demonstrate all four quarters in a row. As of early March, sermon automatic compensation of the VAT has received 2,000 applications. Of these, 1600 were not included in the number of selected in connection with the above-mentioned discrepancy criterion "average salary". More than 150 companies have not been computerized selection due to the presence of the tax debt. Even a small number of companies also do not have the right to automatic VAT on other criteria. Thus, the targets set out in the Tax Code, the right to automatic compensation of the VAT received only 23 companies. The remaining 1,977 companies will be subjected to a two-month desk audit on general grounds. As reported previously ZN.UA, the Ukrainian government has promised the IMF before the end of 2011 back in the automatic mode, 70% VAT. However, Prime Minister Mykola Azarov earlier admitted failure of his government to overcome the shadow of VAT refund scheme.
Ukraine will have a Labor Code until August
Labor Code will be adopted within six months. This was stated by Deputy Prime Minister, Minister for Social Policy Tihipko at a press conference. "In the next three months we will be able to work out the law (Labour Code) and start a real discussion. I think that in six months we could take this code too, "- said Deputy Prime Minister. Tigipko believes that the new Labor Code must be adopted, as previous legislation in the workplace there since Soviet times and do not meet the requirements of modernity . According to him, the new code will actually protect employees and meet the interests of employers and investors. Deputy Prime Minister said that currently anticipated conclusion of the International Labour Organization of the Code. Recall that, according to the Verkhovna Rada Chairman Volodymyr Lytvyn, the Parliament in soon will not consider projects of the Labour and Housing Codes. Previously chairman of the Federation of Trade Unions of Ukraine, deputy from the Party of Regions Vasyl Khara said that the new Labor Code is aimed at business development and account of the interests of the employer. Therefore, in Ukraine, the incentive to invest in business development and create new jobs. Also in the Regions Party argue that the draft Labour Code is compatible with the International Labour Organization. Ministry of Industry
Do I need to make a salary in income tax return?
Is that considered income money on the card account, received as a salary? Responds Markov, lawyer of the company "Tarasov & Partners Salary is subject to taxation on personal income in accordance with the provisions of Secs. 164.2.1 of the Tax Code of Ukraine (hereinafter - NC). According to Secs. 168.1.1 Tax, a tax agent (ie your employer), which charges (pays, provides a) taxable income (ie your salary), is obliged to withhold tax on the amount of such income at the expense of using a tax rate defined in Art. 167 NC. If taxable income is paid in cash from the till of a tax agent, tax lists during the banking day following the date of payment (§ § 168.1.4 NKU). Person responsible for calculating, withholding and payment (transfer) to the budget of the tax on individuals in the form of wages, the employer is paying you to these sources (§ 171.1 NC). With regard to the declaration, in accordance with Section 179.2 of Art. 179 NC, the duty of the taxpayer to file a tax return is completed, if he received income only: • from tax agents, except as expressly provided by this section (Section IV Tax); • sales from operations (barter) of property, donation , with notarization of contracts on which the bull paid tax in accordance with this section (Section IV NC); Additionally, I note that according to the Final Provisions of the Tax Code, the rules pp. 164.2.8 Section 164.2 Art. 164 parts included in the total monthly (annual) taxable income in the form of interest on current or deposit bank account, as well as the norms of the second paragraph - the fourth paragraph of Article 167.2. 167 of a taxation of interest, shall enter into force on 1 January 2015.
State Treasury reimbursed VAT on 465.5 million hryvnia 24 companies
State Treasury of Ukraine on 16 and 17 March 2011 has implemented an automatic refund of VAT taxpayers in 1924, reports the press-service agency. Reimbursement was made in accordance with the provisions of the Tax Code and Regulations of the Cabinet on January 17, 2011 № 39 "On approval of the interaction of state tax service and state treasury services in the VAT refunds" 24 tax payers for a total of 456.5 million UAH, according to the provided by the state tax service summary information and conclusions. Recall March 15, the head of the SOT Vitaly Zakharchenko yesterday publicly signed the first register of companies who have received confirmation of the automatic compensation of the VAT. Promptly obtain a VAT refund tried two thousand companies, but 1.65 thousand of them have not been on the criterion of the average wage - it should be 2,5 times higher than the minimum. According to Vitaly Zakharchenko, from 240 thousand VAT did not meet this criterion, 90 thousand with 90% of their counterparts engaged in risky operations. The list of automatic return of the VAT included 12 large enterprises, in particular Zaporizhstal (84 mln), the Odessa Portside Plant (62.65 million USD), Nizhnedneprovskiy Tube and Novomoskovsk Tubes (total - 62.76 mln ), as well as 12 small and medium-sized companies. They represent 14 of the 27 administrative-territorial units of Ukraine.
Entrepreneurs save on "JSC»
"Open Joint Stock Company can not rename a" Public Limited Company, which will allow entrepreneurs to save time and money. About this exclusively for UBR.UA the director of analytical department of the investment company Dragon Capital Andrew Bespyatov. "Permission to leave the title of existing words" Open Joint Stock Company "positive for all domestic companies, whose activities are governed by the law as well as changing the word" open "to" public "would entail the need for renewal of the licenses, patents and other documents that itself is costly and requires time-consuming procedure and, in particular, would reverberate in the export operations ", - he said. According Bespyatova, among the companies whose shares are publicly traded, changes were made to the company "Motor Sich", the majority shareholder who initiated the adoption of the above amendments, as well as pharmaceutical companies. "In connection with the adoption of amendments to the law, we expect that soon the company will hold an extraordinary shareholders' meeting to finalize the appropriate changes in the constituent documents", - predicts Bespyatov. Recall, the Verkhovna Rada adopted the Law "On Amending the Law on Joint Stock Companies", under which all public companies should be reorganized or in public or in private joint stock companies until April 29. Although the deadline for making appropriate changes in the company charter did not change, companies were allowed to leave the title of existing words "Open Joint Stock Company, without changing it on the phrase" Public Joint Stock Company ".