news
25.11.2011
Single Social Contribution (SSC) cannot be imposed on royalty and rent
Remuneration paid under authorship
agreement for creation and use of works of science, literature and art, except
fee of editorial staff of newspapers, magazines and other media, publishing
houses, art agencies and (or) payment for their labour, return on shares and
other income on the participation of employees (dividends, interest, payments
on equities) shall not be a subject for SSC imposing. The SSC cannot be imposed
also on payments to individuals under contracts because the relationships
arising from the conclusion of the lease agreements have no signs of legal relations
governing works or services rendering.
21.11.2011
The State Committee of Ukraine for Regulatory Policy and Entrepreneurship: the transaction cannot be considered invalid under tax audit statements
Pursuant to the Letter of
the State Committee of Ukraine for Regulatory Policy and Entrepreneurship No.
7319 indicated at the tax audit reports deficiencies
made by entities in the negotiation and execution of contracts cannot be a
ground to consider the contract invalid.
The STS bodies in accordance with art. 10 of the Law "On State Tax Service of Ukraine" are invested only with authority to file lawsuits to courts against companies for declaration a transaction as invalid and disgorgement of profits to the state budget. Pursuant part 1 art. 204 of the CC before determination by the court such a decision the transaction is legitimate, unless its invalidity is not directly established by law or it is not remained as invalid by the court (presumption of legitimacy).
The STS bodies in accordance with art. 10 of the Law "On State Tax Service of Ukraine" are invested only with authority to file lawsuits to courts against companies for declaration a transaction as invalid and disgorgement of profits to the state budget. Pursuant part 1 art. 204 of the CC before determination by the court such a decision the transaction is legitimate, unless its invalidity is not directly established by law or it is not remained as invalid by the court (presumption of legitimacy).
18.11.2011
The procedure for obtaining the information from the State Property Register has been standardized
The State Property Fund
of Ukraine (“Fund”) has approved the Standard of administrative service on
providing information (data or extracts) from the Unified Register of state
property, which describes the procedure of obtaining information from this
Register in details.
The state bodies and local authorities, enterprises, institutions, organizations and citizens have the right for information. To obtain information or excerpts listed subjects should submit a written request to the Fund indicating the purpose of the request, the list of information or extracts and the date of request. The Fund within five working days (three days for urgent requests) provides the necessary information or refuses to provide it on the grounds specified in the Standard.
To obtain the necessary documents is possible by mail or directly at the Fund. Providing information or extracts from the Register is free.
The state bodies and local authorities, enterprises, institutions, organizations and citizens have the right for information. To obtain information or excerpts listed subjects should submit a written request to the Fund indicating the purpose of the request, the list of information or extracts and the date of request. The Fund within five working days (three days for urgent requests) provides the necessary information or refuses to provide it on the grounds specified in the Standard.
To obtain the necessary documents is possible by mail or directly at the Fund. Providing information or extracts from the Register is free.
