Blog

Incorrect completion of the statement of refusal to provide a tax invoice may result in the taxpayer losing the ability to claim the tax credit.

At the end of August 2013, the order of the Ministry of Finance of Ukraine No. 667 of 19.07.2013 came into force, changing certain provisions of the Instructions on business trips No. 59 of 13.03.98.

According to the new legislation, from the beginning of 2013 business entities were required to switch to a new format for submitting RRO reports to the data collection and storage system of the Ministry of Revenues and Duties using the technology developed by the National Bank.

According to a reminder from the Ministry of Revenues and Duties, as of January 1 the provisions of the law will come into force which provide that the transition to an electronic RRO data storage system eliminates the requirement to submit paper reports. 

In its letter No. 17802/7/99-99-19-03-02-17 dated 12.09.2013, the Ministry of Revenues and Duties of Ukraine clarifies issues related to the amendments introduced by the Law of Ukraine

According to NBU Resolution No. 210S of 6.06.2013, from September 1, 2013 a maximum amount for cash payments between individuals and business entities was established, and the provisions of the procedure for conducting cash operations in the national currency were also changed.

rn

The Cabinet of Ministers of Ukraine adopted a resolution “On approving the form of the certificate of payment of the environmental tax for the recycling of vehicles withdrawn from operation and the form of the certificate of exemption from payment of the environmental tax for the recycling of vehicles withdrawn from operation”.

By Resolution No. 683 dated 21.08.2013, the Government of Ukraine approved the procedure for accounting, issuance, payment and circulation of treasury bills as an electronic document.

The government has approved the procedure by which excess or mistakenly paid funds intended for payment of the single social contribution (SSC) must be credited.

According to a statement by the press service of the Ministry of Social Policy, starting October 1, 2013, the Ministry of Revenues will accept ESV reports and account for the payment of insurance contributions.

Most likely, the new reporting form will come into effect as early as September, after the official publication of the documents of the new procedure for submission and the instructions on the calculation and payment of the ESV.

Banks accept from payers of the single social contribution (SSC) payment orders, travelers’ checks, as well as other payment documents under which wages are paid or transferred and the single social contribution is accrued only when there are payment documents confirming the transfer; this also applies to the disbursement of funds under them.