Legislative news digest: LEGAL HOTLINE 03.10.2017

AUTOMATIC EXCHANGE OF INFORMATION ON NON-RESIDENTS’ FINANCIAL ACCOUNTS WILL WORK IN UKRAINE AS FROM 2020

The Ministry of Finance of Ukraine announced that in 2020 it would introduce automatic exchange of information between fiscal authorities in line with the international Common Reporting Standard (CRS) developed by the OECD. The first exchange of tax information will be conducted based on the results of 2019.

Let’s recall that the introduction of automatic exchange of information under the CRS is one of the steps towards the implementation of the BEPS (Base Erosion and Profit Shifting) Action Plan in Ukraine, which is aimed at combating tax evasion. The Ministry of Finance has developed a detailed roadmap for implementing the minimum package of the BEPS Action Plan and plans to join the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) by the end of 2017.

THE 2018 IMPORT DUTY RATES FOR EUROPEAN GOODS WERE PROMULGATED

Within the framework of the free trade agreement between Ukraine and the EU, the Ministry of Economic Development and Trade of Ukraine promulgated the Ukrainian import duty rates, which will be applied in 2018 to imported goods originating in the European Union (EU).

Also, the EU import duty rates can be checked online in the “My export” section of the European Commission’s “Export Helpdesk” resource.

NEW REQUIREMENTS FOR PACKAGING AND MARKING OF SEEDS ARE ALREADY IN FORCE

On September 29, 2017, the new Procedure for Marking and Packaging of Seed Lots, which was approved by the Order of the Ministry of Agrarian Policy and Food of Ukraine No. 348 of July 10, 2017 and established the basic requirements for marking and packaging seed lots of agricultural plants intended for storage, sowing, and sale, came into force.

THE NEW PROCEDURE FOR RETURN OF ADVANCE PAYMENTS AND ACCIDENTALLY (EXCESSIVELY) PAID AMOUNTS OF CUSTOMS CHARGES STARTED TO ACT

The respective Order of the Ministry of Finance of Ukraine No. 643 of July 18, 2017 “On Approving the Procedure for Returning Advance Payments (Prepayments) and Accidentally and/or Excessively Paid Amounts of Customs Charges” entered into force on September 26, 2017.

A taxpayer has the right to recover the balance of advance payments (prepayments) from both the deposit account of the SFS customs office at the Main Department of the State Treasury in the city of Kyiv and the corresponding banking balance sheet account of the SFS customs office in the authorised bank.

In order to recover funds, it is necessary to submit to the customs office a written application in any format, obligatorily indicating in it the name and identification code (surname, first name, and patronymic; taxpayer’s registration card number), the amount of funds to be refunded, and the direction of funds transfer.

The application must be signed by the taxpayer and the chief accountant (if any). Also, the application can be submitted electronically using the Electronic Digital Signature (EDS).

It is possible to submit the application within 1095 days from the day the making advance payments (prepayments) to the customs account.

REQUIREMENTS AND RULES FOR FIRE SAFETY WERE ENHANCED

From now on, the management has to develop and approve instructions for fire safety measures for every premise of the object.
It is also determined, in particular, that during operation of objects:

• It is forbidden to reduce the level of fire safety established by the legislation, which was in force at the moment of starting using the object;
• It is forbidden to reduce the minimum fire safety distances;
• It is forbidden to equip workshops, as well as store flammable materials and gas cylinders on the basement and semi-basement floors of explosive and flammable premises of categories A and B;
• It is not allowed to reduce the fire resistance class of elements filling the slits in fire barriers.

The relevant changes were stipulated by the Order of the Ministry of Internal Affairs of Ukraine No. 657 of July 31, 2017.

FROM NOW ON, IT WILL BE POSSIBLE TO RECEIVE CERTIFICATE OF NO CRIMINAL RECORD ONLINE

The certificate of no criminal record can now be requested online. The certificate will be created by the Information Technology Department of the Ministry of Internal Affairs of Ukraine (MIA), and one will be able to obtain it at the service centre of the MIA indicated during the registration.

To get the certificate, you need to go to the website of the MIA or the MIA’s Main Service Centre, register with the EDS or BankID, fill out the form and pick up the certificate at the indicated service centre.

Also, tenderers will be able to receive an electronic version of the certificate and submit it online. The certificates will be issued free of charge.