Ukraine has agreed with the International Monetary Fund an increase in gas prices for 2015 by around 285%, for heating - about 67%, said Chair of the NBU Valeria Gontariova at the conference held in Kyiv, RBK-Ukraine (РБК-Україна) reports.
With taking into account an increase, according to the Chair of the NBU, the inflation rate in 2015 might be 25-26%.
Особливості мораторію на проведення перевірок з 1 січня 2015 р.
Specificity of the moratorium on checks from January 1, 2015
Law of Ukraine dd. December 28, 2014, No.71-VIII, On Changes to the Tax Code of Ukraine and Some Enactments concerning fiscal reform (hereinafter – the Law) stipulates that, in 2015 and 2016, checks of enterprises, institutions and organizations, individual entrepreneurs with income amounting to 20 million hryvnias for the previous calendar year will be made by controlling bodies exclusively upon approval of the Cabinet of Ministers of Ukraine, the application from the business entity for carrying out checks, based on the court decision or in line with therequirements of the Criminal Code of Ukraine, the press-office of the HO NFS in Kirovograd oblast reports.
The restrictions are applied to:
- starting January 1, 2015, checks of business entities that deliver goods to the customs territory of Ukraine, and/or manufacture, and/or sell taxable goods;
- starting January 1, 2015, checks of compliance with the legislation as regards availability of licenses, complete calculations, payments of taxes on individual income and single social security benefits (thus, the moratorium does not cover checks of legalization of labour relations), and VAT refund;
- starting July 1, 2015, to check single tax deductions made by the second and third groups (individual entrepreneurs), except those trading in the market, involved in retail sale through mobile channels, except single taxpayers, who have used, since January 1 up to June 30, 2015, exclusively, cash registers being registered, sealed as prescribed and recorded for fiscal accountability (hereinafter – CR) (exemption from audit will continue till January 1, 2017.
Besides, the Law adds the second paragraph to par. 78.2, article 78, Tax Code of Ukraine, which stipulates that controlling bodies are not permitted to carry out extraordinary documentary checks, set out in par.78.1.1, 78.1.4, 78.1.8, 75.1.11, par.78.1, article 78 of the Tax Code of Ukraine, if issues at hand, which are auditable, have been covered during previous checks
