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It is important to remember that Article 22 of the Law of Ukraine “On the Single Social Contribution”, adopted in 2010 under No. 2464-VI, came into force on January 1, 2014. This provision regulates the use of the document known as the certificate issued to the insured person. Since 2014, possession of this certificate has been mandatory.

In a joint letter of the Ministry of Revenues and the Pension Fund of Ukraine (PFU) dated 27.12.2013, an explanation was given regarding the division of responsibilities for providing consultations on the Unified Social Contribution between these two government bodies.

In its letter dated 26.04.2013, the Ministry of Justice expressed the opinion that the issue of withdrawing consent to the processing of personal data has already been regulated by the legislator.

By its decree in December 2013, the Ministry of Finance approved changes to the following methodological recommendations:

According to the provision of clause 140.1.7 of the Tax Code of Ukraine, the composition of business trip expenses includes expenses that are not supported by documentary evidence and are issued for meals and other needs of the individual calculated per day.

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In December 2013 the Ministry of Revenues, by its decree, approved amendments to the Procedure for maintaining settlement books and books of accounting of settlement operations, which had been approved only recently – in August 2013.

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Shortly before, the Ministry of Revenues began issuing recommendations to taxpayers that, when reporting profit tax received in 2013, they should use the new declaration form approved by Order No. 872, which came into force on January 24, 2014.

As soon as the Tax Code of Ukraine (NKU) came into force, all legal experts immediately began discussing the problem related to providing a response to a request from the tax office. This issue is regulated by the provisions of Articles 73.3 and 78.1 of the NKU.

In December 2013 the Ministry of Revenues and Duties, by its decree, approved a new form of the Report on the use of funds that were issued as business trip or accountable advances (hereinafter – advance report). The same decree approved the Procedure for completing the report.

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As of December 31, 2013, a new form of the tax declaration on property and income, as well as the Instructions for its completion, comes into force. Consequently, the previous declaration form, introduced by the Ministry of Revenues in 2011, is withdrawn from use.

The Ministry of Revenues invites all taxpayers to review the sources and update schedules of the information posted on their new services.

In its letter of January 24, 2014, the National Bank clarified certain issues arising in cash settlements between an individual and an enterprise, which fall within the scope of the Resolution on limit amounts of cash settlements and the Regulation on the conduct of cash operations.