In this consultation it is told about changes in Laws of Ukraine and other regulations which came into force since January 1, 2009.
Reorganization 2002
In this consultation we will tell about changes in laws of Ukraine and other regulations which came into force since January 1, 2009.
Special mode on the VAT for agricultural enterprises
So, since 01.01.09 the special tax treatment of activity in the sphere rural and forestry, and also fish breeding operates.
The special mode is entered on the basis of changes, vneyosenny by the Law from 31.10.08 of No. 639-VIV of Art. 81 of the Law on the VAT. How to be registered by the subject of it specrezhima, we in detail told in last issues of the newspaper.
Rate of a contribution to PF for payers of FSN
It is known that payers of the fixed agricultural tax pay vznosy in the Pension fund on a special rate. It is provided by Law Art. 4 from 26.06.97 of No. 400/97-BP About collecting on obligatory gosudaryostvenny pension insurance.
Annually such rate raises on 20 protsentyony points. As a result of the next increase the size of a special rate in 2009 reached 80 % from the general rate of a contribution – 26,56 %.
The specified rate is applied platelshhikami by FSN:
• to a salary of hired workers, including disabled people;
• to payment is the first five days of a temporary netrudoyosposobnost of hired persons.
To the income of the persons performing works on civil-law contracts at payers of FSN, primenyaetsya the general rate. In comparison with 2008 its size didn’t change and makes 33,2 %. At former level, i.e. 2 %, there was also a rate of deduction of pension contributions from the income of individuals.
Privilege on scrap metal
Since January 1 the preferential order of an obyolozheniye of the VAT of deliveries of a waste and a breakage became invalid
ferrous metals. Now these operations are assessed with the VAT in the general order.
Point 11.44 of the Law on the VAT which delivery of a waste and a breakage of ferrous metals was osvobozhdena from the taxation, operated only till January 1, 2009 (according to the Law from 03.06.08 of No. 309-VI About modification of some zayokonodatelny acts of Ukraine).
"Dirty" collecting
Since January 1 the resolution KMU from 03.12.08 of No. 1050 by which changes are made to the Order of establishment of standards of charge for a zayogryazneniye of surrounding environment came into force. Their essence in the following.
First, the non-inclusion the Ministry of the nature of the enterprises and individuals – subjects of predyoprinimatelsky activity in the list of persons to which were given out permissions to emissions, spetsiyoalny water use and placement of a waste, doesn’t release them from collecting payment.
Secondly, if the enterprise or the individual has no limits of dumpings approved in accordance with the established procedure and placement of a waste, they should pay collecting in the tenfold size (earlier – in fivefold).
New primary documents on work
By Goskomstat order from 05.12.08 of No. 489 with 1 yanvarya 2009 are installed standard formy primary documentation on work statistics, namely: No. P-1 Order (order) on employment; No. P-2 Personal card of the worker; No. P-3 Order (order) on a holiday predostavleyoniya; No. P-4 Order (order) on the termination of the employment contract (contract); No. P-5 Sheet of the accounting of use of working hours; No. P-6 Settlement pay-sheet of the worker; No. P-7 Settlement pay-sheet (summary).
In this regard the form, primenyavshiesya till 2009 became invalid.
Statotchetnost in the sphere of agricultural industry
According to Goskomstat order from 03.06.08 of No. 173 are entered in the new edition statistical formy for agricultural tovaroproizvodiyotel, namely:
1) the annual – since the report for 2008:
• 4-sg No. Pos_vn_ploshch_ of s_lskogospodarsky cultures pidvrozhaj to 200_ fate;
• 9-@-sg No. Vnesennya m_neralny, organ_chny dobriv, gipsuvannya that vapnuvannya gruntiv pid crop to 200_ fate;
• 29-sg No. P_dsumki to a zbor vrozhayu s_lskogospodarsky cultures, plodiv, yagid that to grapes on 1 grudnya to 200_ fate;
• 29-sg No. (melioraciya) 3bipvrozhayu s_lskogosyopodarsky cultures on 1 grudnya to 200_ fate;
• No. 24 A camp tvarinnictva for 200_ pik;
• No. 21-zag Real_zats_ya s_lskogospodarsko§produkts i ї for 200_ pik;
• No. 50-cg Osnovn_ekonom_chn_pokazniki the robot of s_lskogospodarsky p_dpri¾mstvo for 200 __ pik;
• 16-sg No. Balance silskogospodarskoїprodukc i ї for 200_ pik;
• No. of 2-farms Osnovn_pokazniki of a gospodarsko§d_yalnost_fermersky hospodariate for 200_ rik.
2) the periodic – nachinayasotcheta for January, 2009:
• 37-sg No. (misyachna) Sivba that zbirannya vrozhayu s_lskogospodarsky cultures, provedennya _nshy polyovy pobitna to "200_ fate;
• 24-sg No. (misyachna) A camp tvarinnictva on to "200_ fate;
• No. 4-zag (misyachna) Nadkhodzhennya tsukrovy buryakiv on pererobn_p_dpriyemstvo for sichen - to 200_ fate;
• No. 21-zag (misyachna) Real_zats_ya s_lskogospodarsko§produkts i ї for sichen – __ 200_roku;
• No. 11-zag (kvartalna) Nadkhodzhennya to leanness that pticina pepepobnipidpriyemstva for sichen – ___ to 200_ fate;
• No. 13-zag (kvartalna) Nadkhodzhennya of milk on pererobn_p_dpri¾mstvo for sichen – __ 200 __ to fate;
• No. 1-grain (pivrichna) Nayavn_st of inadxodzhennya zernovy that ol_yny cultures on to "200_ fate;
• No. 1-grain (misyachna) Nayavn_st of inadxodzhennya zernovy that ol_yny cultures on _ 200 __ to fate.
Checkup of vehicles
Since January 1 of the current year the state tekhyonichesky survey of wheel vehicles is carried out on a new Order, utverzhdennomu by the resolution KMU from 09.07.08 of No. 606. This document defined the following terms and periodicity of carrying out checkup:
• for passenger cars with quantity of places for sitting to nine and cargo in avtoyomobily weight to 3,5 t – every two years (from January 15 to December 15);
• for lorries in weight more than 3,5 t – once a year (from January 15 to December 15);
• for passenger cars with quantity of places for sitting more than nine – two times a year (from January 15 to June 30 and from July 1 to December 15).
Introduction new P (C) BU
Since 2009 came into force new P (C) BU 33 Expenses on investigation of stocks useful iskopayeyomy. This document establishes formation principles in inforyomatsiya accounting about expenses on investigation and determination of volumes and qualities of stocks of minerals and its disclosures in financial statements. Primenyat this standard the enterprises which are engaged in the specified activity owe.
On Balans-Agro newspaper materials.