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Курс НБУ


Rimma Medvedeva
tax consultant


1. Legislation

1.1. Order of the Ministry of Healthcare of Ukraine from 20.02.2013, № 143 "On approval of licensing conditions for business of importing drugs"

The Ministry of Health has approved terms of licensing business of importing drugs, which include in particular the following.

Basis for issuing licenses to import drugs is availability of appropriate material and technical resources, qualified personnel, and conditions for quality control of drugs imported in Ukraine.

State hospital service decides to grant license or refusal no later than ten working days after receipt of license application and documents attached to application.

Notification on decision to issue or refuse a license is sent (issued) to applicant in writing within three working days from time of decision.

Grounds for denial of license are:

- Unreliable data in documents submitted by applicant for license;

- Inconsistency of applicant’s licensing requirements, according to submitted documents.

License is issued no later than three working days after receipt of document confirming payment of license fee.

Document came into force March 1, 2013.

1.2. On approval of the National Regulation (Standard) 1 "General Requirements for Financial Reporting"

Order of the Ministry of Finance of Ukraine from 07.02.2013 № 73 "On approval of the National Regulation (Standard) 1 "General Requirements for Financial Reporting" from 28.02.2013 registered in the Ministry of Justice with #336/22868.

Order of the Ministry of Finance of Ukraine from 31.03.1999, № 87 "On Approval of Regulations (standards)" registered with the Ministry of Justice Ukraine from 21.06.1999, № 391/3684 is invalid after official publication of the Order # 73. The latter approved the following regulations (standards) of accounting:

"General requirements for financial reporting".


"Income Statement".

"Statement of Cash Flows."

"Report on equity".

Thus, the new NR(S)A 1 (Order # 73) contains three applications of financial statements and consolidated financial statements and financial reporting structure of items for entities of all forms of property (other than banks and public authorities) that are required to file financial statements.

Annex 1 to Decree # 73 contains the following financial statements:

- Form #1 «Balance Sheet (Statement of Financial Situation)";

- Form #2, "Income Statement (Statement of comprehensive income)";

- Form #3 "Statement of cash flows (direct method)";

- Form #3-n "Statement of cash flows (indirect method)";

- Form #4 "Report on equity".

Annex 2 to Decree #73 represents forms of consolidated financial statements:

- Form #1-c "Consolidated Balance Sheet (Statement of Financial situation)";

- Form #2-c "Consolidated income statement (statement of comprehensive income)";

- Form #3-c "Consolidated statement of cash flows (direct method)";

- Form #3-cn "Consolidated Statement of Cash Flows (indirect method)";

- Form #4-c "Consolidated Statement of Changes in Equity".

Annex 3 to the Order #73 is a list of additional items of financial statements that businesses can submit reports to preserve their name and code line, if item meets the following criteria: information is material, evaluation of item can be reliably measured.

It is defined that legal entities (other than banks and public bodies) that are required to file financial statements in accordance with law, apply financial statements, certain national regulations (standards) of accounting 1 "General requirements for financial reporting", approved by this Order starting to report for the first quarter of 2013 and in subsequent reporting periods.

1.3. On approval of the register of non-profit institutions and organizations

Decree of the Ministry of Finance from 24.01.2013 #37 re-approved Regulation on the Register of nonprofit institutions and organizations act that came into effect March 12, 2013.

Compared with existing provisions, approved by the State Tax Administration, there are some innovations; particularly they added the following code for non-profit organizations:

 -0017 - Employers' organizations and their associations;

 -0018 – Garden and garage cooperatives or partnerships;

 -0019 - The National Academy of Sciences and established non-budgetary institutions and organizations.

 Also form of registration statement is slightly changed.

2. Clarifications

2.1. On calculation and payment of environmental tax in 2013

In connection with entry into force on 4 January 2013 the Law of Ukraine № 5503 "On Amendments to the Tax Code of Ukraine on revision of certain taxes and fees", which increased rate of environmental tax, STSU announced that for I quarter of 2013 there should be submitted Declaration on tax with doubled number of applications. In first copies of application the amount of tax calculated at rates in force from 1 January 3, and in the second - at rates in force from January 4 to March 3, inclusive.

Tax officials also reminded that tax liabilities arising from 1 of January to 31 of December 2013, inclusive, tax rate is 75% of rates under Art. 243-246 TCU (in 2012 was up to 50%).

Declaration on:

 - Emissions of air pollutants from stationary sources of pollution, discharges of pollutants into water, waste disposal locations served by stationary sources, specially designated places or objects;

 - Fuel, sold by tax agents, given location of taxation of such agent;

 - Creation and storage of radioactive waste at place given tax payer.

Deadline for filing environmental tax for the I quarter of 2013 is May 10, 2013, and payable - May 20, 2013.

2.2 Transaction on supplying software products

STSU in letter from 25.02.2013 № 2787/6/15-3115 reminded that from 1 of January 2013 to 1 of January 2023 operation of selling software products is exempt from VAT.

If advance payment on selling operations of software products were obtained payer in 2012 and signing of delivery act for such products and final settlement occurred in 2013, the VAT is to be part of software products cost that supplier was paid in 2012. Remainder of cost for such products, paid by vendor in 2013, is exempt from VAT.

Customs Service in letter from 06.02.2013 № 12/2-12.2/490 noted that exemption from VAT:

- Apply to operation of supply of software products;

- Does not apply to import of software products in Ukraine under customs regime of import. Imports of this category of goods is subject to VAT on general grounds

2.3. Regarding application of the Tax Code of Ukraine on taxation of leasing

State Tax Service of Ukraine in letter from 02.11.2013, № 96/2/22-3210 states that returning the object of financial leasing by lessee to lessor due to non-acquisition of equivalent for VAT purposes is equivalent to resale.

This sale price can be set at amount of lease payments of compensation value of financial leasing not paid within such an asset at the date of his return.

Furthermore, it is this price determined as usual in formation of lessor tax credit for leasing object, which lessee returns.

At the same consideration issues related to taxation under financial lease contracts for their failure (eg, due to unilateral termination) should be carried out separately for each case.

2.4. On tax value added taxation the transactions of returning equipment received from non-resident under operating lease

State Tax Service of Ukraine in letter № 1389/6/15-3115 from 29.01.2013 provides information on value added tax for operations of returning equipment received from non-resident under operating lease. Because equipment is imported under operating lease contract with non-residents, such equipment will be placed under customs regime of temporary admission. Depending on type of equipment being imported under § 206.7 art. 206 of the Tax Code of Ukraine (hereinafter - TCU), operations of goods import into customs territory of Ukraine under customs regime of temporary import are used to complete conditional exemption or partial conditional exemption subject to requirements and restrictions imposed by Chapter 18 of the Customs Code of Ukraine ( Next - CCU).

Full conditional exemption (§§ 206.7.1 Section 206.7 of Art. 206 of TCU) is applied to goods and in manner specified by Art. 105 of CCU, according to which for specified mode only goods, commercial vehicles referred to in Art. and 189 of CCU in Appendix B.1 - B.9, C, D to the Convention on Temporary Import (Istanbul, 1990) are placed on terms provided by such applications as well as aircraft imported into customs territory of Ukraine by domestic airlines under operating lease agreements.

Goods (excluding excise) are not specified in Articles 105, 189 of CCU and in Appendix B.1 - B.9, C, D to the Convention on Temporary Admission (Istanbul, 1990), or that do not meet these Annexes, in accordance with Art. 106 of CCU can be placed under customs regime of temporary importation with partial conditional exemption from taxation (§§ 206.7.2 and 206 of art. 206 TCU), which provides for each full calendar month or part of present term of customs territory of Ukraine for such goods to pay 3 % of customs duties, which is subject to payment in event of release of goods for free circulation in customs territory of Ukraine, calculated at the date of placing them in customs regime of temporary importation (total amount charged to payment of value added tax shall not exceed amount of value added tax which is subject to payment from importation of equipment into customs territory of Ukraine under customs regime of imports).

After expiration of operating lease imported equipment is to be returned to non-residents. According to Section 2, part I, art. 86 of CCU this operation is re-export.

In accordance with Section 206.5, art. 206 of CCU, transactions on export of goods under customs regime of re-export are exempt from taxation to VAT.

Moreover, if taxpayer acquires (manufactured) goods/services and non-current assets that are intended for use in transactions that are exempt from taxation, tax amount paid (accrued) in connection with acquisition (production) do not apply this tax credit for taxpayer (Section 198.4 of Art. 198 TCU).

3. Law projects

3.1. Seal on tax bills may be optional

Law project (from 07.03.2013) on establishing principle of economic activities by private law without seals is drawn. Project includes the following innovations:

- Abolition of mandatory use of seals for entities of private law and introduction of voluntary use (subjects of public law should apply seals as before);

- Introduction of mandatory and adequacy guidelines in documents only with personal signature of authorized person;

- cancelling the need to obtain permits for seal (for those entities that despite voluntary nature of its use still decide to use it).

Moreover, with entry into force of this law, entities without seal will be released from obligation of making and use special seals for tax bills.

Recall that a project on this topic has already been rejected by the Supreme Council of Ukraine last fall.

3.2. The new Law project provides for elimination of public notaries offices

Law project #2627 was registered in Parliament, which proposes to adopt a new law on notaries. As authors argue, relevance of the new law adoption is due to the need to address a wide range of theoretical and practical problems of organization and functioning of Notaries in Ukraine, as well as creating conditions for Ukraine's accession to the International Union of Notaries.

 According to deputies, practice of current Law on Notaries showed formal division for notaries into public and private, has identified social, economic and legal confusion in public regulation of private notaries, particularly in law level, leading to significant issues in work of public notaries, sharp rise in complaints, creating situations for corruption and other negative phenomena.

 New version changes structure of law, its concept eliminates and adds over 30 new articles and amending more than 60% of articles that are left. The main objective of project is a single notary, preventing monopolization of notary activities and using notaries as business.

Some notarial innovations

Project changed law structure, concepts and content of self-financing for notarial activities, complemented by provisions on notary secret, status of assistant of notary, notary state regulation of activities, types of notarial acts and more. New regulations on government notaries, staff pool and the Single Register of Notaries, quotas, swearing and other innovations were formulated.

 In particular, it is stated that professional self-regulating for notary (notaries’ collective decision on their internal operations) goes through Regional Chamber of Notaries. Notary may establish local organizations with international, national, regional or local status.

 It also assumes that by mutual agreement between notary, they can make an agreement on exchange of notarial districts. Also notary can replace his colleague, whose notarial activity is stopped. Notary, who replaces, shall not perform notarial activity during this replacement. In the case of early return of notary to perform their professional duties, replacing notary stops his activities immediately.

Notaries quotas (maximum number of notaries in notarial district) will be determined by the Ministry of Justice on proposal of territorial body of justice, taking into account number of people living in this region, number of notarial acts committed, load on each notary and socio-economic conditions of region. Number of people served by a notary at notary district, can not be more than 20 thousand and less than:

 - 13 thousand in notarial districts with population up to 100 thousand;

 - 12 thousand in notarial districts with population from 100 to 500 thousand;

 - 11 thousand in notarial districts with population from 500 thousand to 1 million;

 - 10 thousand in notarial districts with populations more than 1 million;

 - 5 thousand in Kyiv notarial district.

 Number of notaries in one district notary can not be less than two.

 It is planned to implement the Single Register of Notaries in Ukraine, created and maintained by the Ministry of Justice. Notary is included in the Unified Register after receiving registration certificate and excluded after termination notarial activities.

 Interesting rules are proposed regarding personnel reserve for notaries. Regional staff pool for notaries is a list of applicants for registration of notarial activities of region (republic, region, Kyiv and Sevastopol), and Single staff pool of notaries in Ukraine is a combined lists of applicants for registration of notarial activity, which is maintained by the Ministry of Justice.

 Notaries are offered such oath: "I solemnly swear to faithfully perform duties of a notary, faithfully and impartially, in accordance with law and conscience, to comply with rules of ethics of notaries in their actions guided by principles of humanity and respect for rights".

What will happen with public notary?

 Order of elimination public notary will be issued by Ministry of Justice upon submission of the Main Administration of Justice in Crimea, regional, Kyiv and Sevastopol city administrations of justice, after completion of liquidation commission and final transfer of documents to relevant notarial archives of notary public archive.

 After elimination of state notary office, a person who on the date of new law is a public notary in the office and a permanent employee, as well as those who have certificate of notary's employment and at the time of the Law enactment for at least three years were holding positions directly related to provision of state control over organization of notaries are entitled to register notarial activity outside quota established by laws and out of specific number of notaries in notarial district, where was a public notary.

 Persons who at the time of the Law enactment occupied positions of public notaries receive preferential right to lease state or municipally owned buildings and provided by public notaries in use. At signing contracts of leases priority is given to those who have more experience as a public notary.


4.1. Insurance experience is usually purchased by those who have lost their jobs long before retirement

Those who did not make necessary insurance experience for pension calculation can acquire it by entering into an agreement with the Pension Fund of voluntary participation in compulsory state pension insurance.

Deputy Director of department director for pension provision of Pension Fund of Ukraine Iryna Kovpashko has told. "We often hear the phrase "I want to buy an insurance experience". This means that person entering into an agreement on voluntary participation, agrees to pay monthly premiums for at least the minimum monthly payment and thus acquires lacking experience", - official explained. It is possible to buy insurance experience for previous periods as well, paying a certain sum.

 Theoretically all uninsured state entities can conclude such a contract: unemployed, students or those who work abroad. But mostly this right is used by people who are out of work shortly before retirement age: they pay extra for experience to be eligible to receive a full pension.

 According to Iryna Kovpashko for those who already have a need for insurance period to calculate pension, but remained unemployed, there is a possibility of early retirement: "If a person is fired no more than 1,5 year until reaching retirement age, provided that it is insurance experience (30 years for women, 35 - for men), if is registered at employment agency and submitted request for early retirement, pension is calculated". Thus, official said that during these 1,5 years, this retiree may not work. "When you reach your retirement age, then again may be employed if there is work and desire", - representative of the Pension Fund explained.

4.2 Yanukovych instructed Azarov to accelerate media privatization 

In order to fulfill Ukraine’s obligations for the Parliamentary Assembly of the Council of Europe on privatization of printed media, established by government, local authorities, and further implementation of European standards in this area, the President of Ukraine issued an order on privatization printed media.

Viktor Yanukovych instructed Prime Minister Mykola Azarov to ensure accelerated completion to revise the Law on reform of public utilities and print media with the National Union of Journalists of Ukraine, professional associations, labor collectives.

 Law project should be developed before April 5, 2013 and submitted to the President and Parliament as urgent.

4.3 The Government has settled legal basis of Ministry of Incomes and its territorial bodies

At a cabinet meeting March 20, 2013 a number of acts of the Cabinet of Ministers adopted, which define legal framework of the Ministry of income and charges of Ukraine and its territorial bodies.

In particular, the Decree of CMU "Issues of the Ministry of income and charges" provides for new department an opportunity to fully get started and properly perform functions assigned by the President of Ukraine from 18.03.2013, № 141/2013.

In order to bring territorial bodies of Minincomes in accordance with "Regulations on the Ministry of Ukraine of income and charges", Tax and Customs Code of Ukraine, the Cabinet of Ministers approved the law "On establishing territorial bodies of the Ministry of income and charges of Ukraine", according to which the number of tax inspections that will work in newly established Ministry of incomes and charges will be reduced by reorganization and merger by 37 units and will be 333 units.

At the same time Minincomes claim that territorial reorganization will not reduce services for taxpayers, since joint state tax authorities will provide all the necessary services for taxpayers, and customs authorities will not change their location.

In addition, Resolution of CMU "On reorganization of certain state tax and customs services" resolved all issues of integrated transmission of separate legal entities, public law entities of STSU and Customs into Minincomes. Together with  employees of staffing level, the marginal officers number is 2440 people.

In order to clear distinction and to avoid duplication of functions between departments, improving service for individual taxpayers, government decree fixed legal basis of structural units of Minincomes, particularly regional bodies, including departments, divisions, sectors, customs posts and offices.

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