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Determination of the last employment day as of the day of termination of employment agreement [UA]
21.04.2013
We hereby propose for your consideration an issue which at a first glance seems to be simple: how to determine the last employment day for an employee who is going to be discharged from employment. From the other hand outdated Labor law makes simple things complicated and does not provide clear explanations. This issue is very important from the perspective of labor law and corporate law.
Alona Mirko
Peculiarities of calculating annual vacation [UA]
15.04.2013
This article will tell you about the requirements to be met in providing annual vacation to the employees of enterprise. This issue is rather complicated because of outdate norms of Labor Law.
Volodymyr Bunt
Excise tax and the transactions in securities [UA]
14.04.2013
Introduction of the excise tax on transactions in securities became one of the innovations in the tax legislation in 2013. At the same time, it is hard to say that amendments to the Tax Code of Ukraine have contributed to the effectiveness of the new mechanism. Right after legislative innovations took effect it became known about forthcoming changes to the corresponding provisions of the Tax code. We propose for your consideration the general description of the mechanism of the tax administration and problems of its practical usage prepared by attorney of our company Vladymyr Yenich in cooperation with the auditor of the company "Timlar Audit" Larisa Galchuk
Volodymyr Yenіch, Larisa Galchuk
Medical examination of employees at the enterprise [UA]
06.03.2013
Here you can learn about the procedures of medical examination of employees at the enterprise. The article is written in a form of a brief summary for a company director, hr-manager or a lawyer.
Alona Mirko
The procedure of attestation of the workplaces [UA]
28.02.2013
Proper attestation of workplaces is often performed by the executives according to the “eftover principle”. At the same time, this issue is very important and consequences for its failure are very serious. This brief summary will give you an idea about the right approach to the workplace attestation at the enterprise.
Alona Mirko
Usage of Russian language in the document flow on the territory of the Crimea [UA]
18.02.2013
You can find the order of usage of Russian language in document flow on the territory of the Autonomous Republic of Crimea
Volodymyr Bunt
Normative requirements for a workplace for disabled employees of the Representative offices of foreign companies [UA]
31.01.2013
Legislation provides normative standard for a workplace for disabled employees of the company. This article answers the question whether this requirement is a must for the Representative offices of foreign companies?
Anton Koren
Investment income - old questions and new answers - part 1 [UA]
28.01.2013
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
Volodymyr Yenіch, Larisa Galchuk
Investment income - old questions and new answers - part 2 [UA]
28.01.2013
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
Volodymyr Yenіch, Larisa Galchuk
Investment income - old questions and new answers - part 3 [UA]
28.01.2013
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
Volodymyr Yenіch, Larisa Galchuk
Royalty payment: the procedure and size [UA]
13.01.2013
It became a question of the hour in Ukraine in 2013. Order and, above all, the oversight and regulatory body is not determined, which results in raising many questions.
Volodymyr Bunt
Transfer of the real property registered as a charter capital of LLC upon withdrawal of the participant from the company [UA]
13.01.2013
This article describes the procedure of the state registration of ownership upon withdrawal of the participant from the Limited liability company.
Volodymyr Yenіch
Work safety introductory and initial training [UA]
13.01.2013
The article analyzes the necessity and the order of safety work introductory and initial training.
Volodymyr Bunt
Work safety process in the office [UA]
24.12.2012
A significant part of modern companies are located in the offices. Vladimir Bunt advises such companies on the necessary work safety measures.
Volodymyr Bun
Work safety process in the office [UA]
24.12.2012
A significant part of modern companies are located in the offices. Vladimir Bunt advises such companies on the necessary work safety measures.
Volodymyr Bunt
Outsourcing and outstaffing according to the new law "On Employment" [UA]
26.11.2012
Such services as outsourcing and outstaffing were not previously regulated by the law in Ukraine. However, the new Law of Ukraine "On Employment" sets very strict requirements to the companies which provide such services.
Volodymyr Yenіch
Appeal of customs decision on allocation codes of the goods [UA]
19.11.2012
While on the subject of changing a code of alcohol-containing medicine, we think it is important to mention about administrative and court appeals on such custom’s decisions.
Volodymyr Yenіch
Job description of the Chief of Labor safety department [UA]
19.11.2012
Chief of Labor safety department is an independent position at the enterprise. Is it necessary to have a special job description for such a position? And what it should include?
Volodymyr Yenіch
Use of a trademark for goods and services in customs clearance [UA]
05.11.2012
How to determine an issue to include use value of trademarks of goods and services in customs clearance of goods which bears such trademark.
Volodymyr Yenіch
Labor safety at the enterprise [UA]
05.11.2012
This article tells about organization and functions of labor safety unit at the enterprise.
Volodymyr Yenіch
Lease relationship between individuals and a city council [RU]
28.09.2012
Lease agreement has been concluded between individuals for the period of 49 years. The Agreement has been notarized, herewith parties have to conclude additional agreement to set a new lease price taking into consideration minimum lease rates. How can the mechanism of setting the minimum lease rate by the city council be regulated to avoid annual notarized additional agreements to the main Agreement between the parties.
Aleksandr Tarasenko
Lease of non-living premises between individuals [RU]
09.09.2012
Individual leases non-living premise to legal entity. Legal entity has not made any lease payments for 8 months in 2012. Since individual did not receive any money he did not pay any individual income tax for the above mentioned period. Must the individual pay individual income tax and a penalty for late payment in this case?
Aleksandr Tarasenko
Legitimacy of sanctions imposed by Tax authority after tax inspection initiated by investigator within criminal case [UA]
27.08.2012
This article analyses one of the most typical issues of present - day tax practice in Ukraine: legitimacy of sanctions imposed by Tax authority after tax inspection initiated by law enforcement authorities. In such cases law enforcement officers investigate a case related to contractors of such company.
Volodymyr Yenіch
Transportation on terms of TIR Convention [UA]
06.08.2012
This article describes tax consequences for enterprises, which paid for transportation of goods on terms of TIR Convention.
Volodymyr Yenіch
Transactions to single tax payer under the commission contract [UA]
26.07.2012
We propose to consider innovation in regulating single tax issues on the example of tax optimization scheme. The issue relates to tax optimization via transactions made with single tax payer under the commission contract.
Volodymyr Yenіch
Counter demand to underwriter or for the attention of shipping companies [RU]
22.07.2012
As a rule insurance companies after having paid insurance indemnity have the right of counter demand to the person in charge of inflicted damage. However, there are exceptions, which are considered in this article.
Ivan Kholod
State registration of accommodation right and right to let real estate [RU]
20.07.2012
The issue on state registration of accommodation right and right to let real estate, which is part of the charter capital of a legal entity.
Volodymyr Yenіch
Tax rate on investment income generated from the transactions in securities [UA]
16.07.2012
What tax rate on investment income is applied generated by individual from the transactions in securities?
Volodymyr Yenіch
Taxation of profit received from “technic shares” [UA]
08.07.2012
We propose to consider an issue on taxation so-called "technic shares" - shares applying of which is paused and registration certificate on issue of shares is paused.
Aleksandr Tarasenko
Security broker as a tax agent [UA]
08.07.2012
Is a revenue agent considered a security broker for resident individuals, if he is used in the transactions with the individuals.
Aleksandr Tarasenko
Security broker as a tax agent [UA]
08.07.2012
Is a revenue agent considered a security broker for resident individuals, if he is used in the transactions with the individuals.
Aleksandr Tarasenko
Labor safety at the on enterprises, which have a great number of offices in the other cities.
01.07.2012
How to organize labor safety of the company, which has a lot of offices and working places in the other cities?
Volodymyr Yenіch
How customs mixed medicine with alcohol [UA]
16.04.2012
Hither to Сustoms had used illegal approach in classification of alcohol-containing medicine and ranked them as “alcoholic goods”. It caused unfavorable consequences companies -importers of medications.
Volodymyr Yenіch
Decreasing of tax in leasing of reals estate, owned by individuals [RU]
02.04.2012
We propose for your consideration interesting tax optimization mechanism for individuals, who own and let non-residential premises.
Volodymyr Yenіch, Ivan Kholod
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Job description of the Chief of Labor safety department [UA]
Більшість начальників відноситься до посадових інструкцій як до документу, який регламентує робочу діяльність співробітника підприємтсва і при цьому не приділяють йому особливої уваги. Чи дійсно оформлення посадових інструкцій є лише формальністю, дотримання якої наполегливо вимагають інспектори Держнаглядпраці, розглянемо нижче.   Що таке посадова інструкція та чим вона врегульована?  Посадові інструкції, так само як колективний договір та правила внутрішнього трудового розпорядку, повинні бути на кожному підприємстві. І це не тільки традиція, але і вимога нормативного акту. Мається на увазі Довідник кваліфікаційних характеристик професій працівників, затверджений наказом Мінпраці від 29 грудня 2004 року № 336 (далі — Довідник кваліфікаційних характеристик), пункт 6..
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