The main legislative initiatives in Ukraine for the past week.
Thus, the Cabinet of Ministers decree on December 9, 2015 №1028 approved amendments to the Order Confirmation available for seniority pensions in the absence of employment record or related records.
According to the document, in the absence of employment record, as well as in those cases where in the workbook are missing required records or contains incorrect or inaccurate records of periods of work, to confirm the seniority accepted data available in the register of insured persons of the State Register of obligatory state social insurance. We also accept inquiries, extracts from orders, personal accounts and statements on the issue of wages, identity, characteristics, written employment contracts and agreements with marks on their implementation and other documents containing information relating to periods of work.
Separately, the changes found that if an enterprise, institution, organization, or their successors are placed on the temporarily occupied territory of Ukraine or in areas of the ATO, specific work experience can be confirmed by the information available in the register of the State Register of insured persons of compulsory state social insurance.
It is important to recall that the Cabinet of Ministers of Ukraine by its Order dated November 25, 2015 №1033 made changes to the methodology for assessing property in Ukraine.
These changes have been designed and prepared by the State Property Fund of Ukraine to implement the program of action to improve the functioning of the national market evaluation and professional activities of its members.
Major changes:
- The basis of assessment of the new method put the market value of the object rather than the balance sheet, as before, by which standardized assessment carried (separately for exchanges alone - for the competition), without the market analysis, taking into account the liquidity and the prospects of the company;
- Now assess absolutely everything (shares, objects, construction, etc..) Will conduct an independent appraiser;
- All controlling stakes group objects "G" and the FEC will be valued at market value by independent appraisers and the starting price will coordinate the working group established by the Cabinet of Ministers of Ukraine, which consists of representatives of ministries and international organizations. The Working Group will be able to increase the starting price for the auction, but will not reduce (the starting price previously established the competition commission, which anyone she did not coordinate).
This week was made a serious step towards the settlement of the issues of registration of contracts on joint activities. So the State Fiscal Service of Ukraine razyasnilahttp: //search.ligazakon.ua/l_doc2.nsf/link1/ZN037602.html, in accordance with para. 64.6 Art. 64 of the Tax Code of Ukraine (GCC), registered in the supervisory bodies should be, in particular, agreements on joint activities on the territory of Ukraine without creating a legal entity, which are subject to particular tax accounting and tax activities such contracts (agreements), certain GCC.
Registration of the contract is carried out by an additional statement on the account party agreement on joint activity as a taxpayer who is responsible for the retention and application of taxes to the budget during the execution of the contract.
The application for the registration of a taxpayer is required to file within 10 calendar days after the registration of the contract or agreement or after its entry into force, if in accordance with the legislation of the registration of the contract is not carried out.
      According to para. 4.6 Sec. IV Procedure for registration of payers taxes and duties (hereinafter - the Order), for registration of the contract on joint activity authorized person shall submit together with the application for VAT registration to the supervisory authority of its main place of registration of the following documents:
- A statement on the form number 1-OPP;
- A copy of the agreement (contract) on joint activities.
      These documents are attached:
1) information card contract with a mark of authority that effected the state registration of the contract, if the participants in the agreement on joint activities including a foreign investor;
2) certified copies of documents confirming the approval of the agreement by the authorized management body in accordance with the law, if the contract provides for the use of state-owned real estate located in the economic management or operational management of the party to the treaty on joint activities;
3) a copy of the special permits for subsoil use, if the contract provides for the use of mineral resources.
      In the case of registration of agreements on joint activity supervisory authority of the principal place of registration forms a certificate of registration of the payer of taxes on f. № 4-OPP (para. 3.10 Sec. III Procedure).