Законодательное стимулирование альтернативной энергетики

К альтернативным источникам энергии украинское законодательство относит солнечную ветровую, геотермальную, волн и приливов, гидроэнергию, энергию биомассы, газ из органических отходов, газ канализационно-очистительных станций и вторичные энергетические ресурсы. Получаемую энергию из таких источников мы назовем зеленой энергией, а оборудование, генерирующие зеленую энергию, соответственно – зеленым оборудованием

Стимулирующие меры установлены как для производителей зеленой энергии, так и производителей зеленого оборудования.

Производство зеленого оборудования
Производители зеленого оборудования освобождены от уплаты 20% НДС при импорте техники, материалов, ресурсов, которые используются в производстве. Обычно, уплаченный НДС хоть и возмещается, но иногда с очень долгой задержкой. Соответственно, у таких предприятий освобождается часть оборотных средств.

Также прибыль, полученная производителем от продажи зеленого оборудования, освобождается от 25% налога на прибыль. При этом такая дополнительная прибыль должна направляться на увеличение объемов производства зеленого оборудования.

Производство зеленой энергии
В Украине установлен зеленый тариф, по которому государственная компания-монополист выкупает зеленую энергию у производителя. Зеленый тариф устанавливается как коэффициент розничного тарифа (0,58 грн. за 1 кВт/час), и отличается в зависимости от источника, например 1,2 (0,80 грн.) для ветровой электроэнергии и 4,6 (2,75 грн.) для солнечной.

Прибыль, полученная по зеленому тарифу, может направляться на эксплуатационные затраты, постройку новых или реконструкцию старых источников альтернативной электроэнергии. В противном случае производитель лишается права использования зеленого тарифа.

Некоторые ограничения по использованию зеленого тарифа начнут действовать в будущем и затронут также производителей зеленого оборудования. Начиная с 2012 года при строительстве, установке зеленого оборудования должны использоваться не менее 30% ресурсов, услуг украинского происхождение. Начиная с 2014, обязательная национальная составляющая достигнет половины стоимости.

Taxation of marketing costs

Ukrainian CIT law allows deduction of marketing costs if it regards business activity of taxpayer. In addition, tax authorities consider that goods shall be own by taxpayer at the moment of marketing actions. Otherwise they can’t be referred to business activity. Such expanding approach results in tax assessments and fines for understatement of taxable profit. The poor court practice on this matter is contradictory.

At the end of 2008 Kyiv district administrative court in the “Orimi-trade” case noted that CIT law doesn’t specify whether goods shall be owned by the taxpayer or not. By applying “conflict of interests” approach the court decided that ownership is not required for deduction.

Nevertheless, Kyiv district administrative court changed its opinion in the recent Red Bull case. Red Bull Ukraine bore marketing expanses regarding goods which it had already sold to wholesale traders. The court decided that positive effect of marketing actions regards to the wholesale traders’ business activity, not Red Bull. Thus marketing costs are not deductible for it.

The issue may be settled by appellate courts. Generally it may take up to 1 year. In addition State tax administration may issue clarifying Letter, which is unlikely to be favorable for taxpayers.

No Time Limits for Customs Office. The Court Agrees.

Under general rule customs authorities can conduct post-clearance control - check and verify information applied during customs clearance, mainly customs value and tariff code. The issue of time limits for checking past customs declarations is unclear. Consequently customs authorities may assess import taxes over the unlimited period.

The Law sets that tax authorities may assess taxes within 3-year period after filing tax (customs) declaration. In previous years Ukrainian courts applied this provision mutatis mutandis to customs authorities as well. Nevertheless, the recent decision of Higher Administrative Court breaks the uniformity of such positive practice. The court decided in case К-6509/07 that above mentioned time limit is not applicable for customs authorities. Thus, they may assess taxes for the goods imported more than 3 years ago.

Inconsistence of courts practice regarding time limits gives an opportunity to appeal to the Supreme Court of Ukraine. Its decision is not obligatory for lower courts but in practice they follow the line set by the Supreme Court.

Nevertheless, legal persons shall store accounting and financial documents for 3 years. Consequently, it will be difficult for customs authorities to assess import taxes without proper original documents. Skillful court claim is likely to knock-off such tax assessment.

Customs control: who shall pay for it?

Lines of sea containers in Ukrainian ports. Economic upturn and increase of goods circulation? No, customs control.

Despite numerous promises of Ukrainian customs authorities to apply selective customs control deviations often happen in practice. Yesterday the Southern Customs Office issued an internal order demanding total inspection in sea ports. This time-consuming procedure caused lines of incoming containers. In addition, importers bear extra expanses related with customs control procedures, i.e. container weighting. However, it contradicts Ukrainian Customs Code.

Do not pay for control procedures
Customs Code clearly provides that customs control procedures shall be conducted at customs authorities’ expense if no violations were revealed. Moreover, in several weeks a new Government resolution restating this obligation will come into force. Nevertheless, we can’t be sure that it will make customs pay for control procedures.

Necessity of precedent
It is likely that court precedent will solve this problem. Many forwarding agents don’t want to worse their relationship with customs authorities by initiating disputes for additional expenses of US 100 per container. Consequently, all importers suffer. An importer claiming for customs control expanses on the grounds of abovementioned laws will have a very strong position. Court decision will serve as a guide for all other importers and reduce such control expanses practice.

EUR 100 parcels: to tax or not to tax

Taxation of import goods of value below EUR 100 (‘100 euro goods’) is a white spot of Ukrainian legislation. No wonder customs authorities lost when tried to clarify this issue. Currently situation is still favorable for importers, especially for express carriers importing a great number of parcels but will it last for ever?

Under customs legislation import 100 euro goods are treated in special way. According to Government Resolution No. 1948 dated December 12, 2002 goods sent to legal persons via postal and express carriers services shall be taxed in case of application of cargo customs declaration. During customs clearance of 100 euro foods importer files special Letter instead of Cargo customs declaration. Consequently, clearence of 100 euro parcels sent to legal persons doesn't require cargo customs declaration and they are not subject to import taxes.

On April 7, 2009 State Customs Service of Ukraine issued the letter in contempt of Government Resolution. According to the letter all 100 euro goods, including parcels for legal persons, shall be taxable. Customs authorities shall issue unified customs receipt recording the sum of import taxes.

The letter greatly contradicted to the general line of customs authorities’ practice. 100 euro parcels were not taxable in many regions including Kyiv. Thus, regional Customs offices were unready to tax increased number of goods and to issue unified receipts in such quantity. Therefore, in few days the reserve of unified customs receipts forms exhausted. In order to solve this problem State Customs Service issued the letter which allowed issuance of M 15, M 16 customs declarations instead of unified receipts. This letter also violated legal provisions as M 15 and M 15 customs declarations are applicable only to parcels sent to natural persons, not legal ones.

On April 10, 2009 State Customs Service of Ukraine cancelled its previous letters without any explanation. Nevertheless, we may assume that obligatory taxation of 100 euro goods, including parcels for legal person requires amendments of current laws. Will it happen?

On one hand Standard 4.13 of Revised Kyoto Convention requires national legislation to “specify a minimum value and/or a minimum amount of duties and taxes below which no duties and taxes will be collected.” Consequently, Ukraine as a party to the Revised Kyoto Convention shall implement this transitional standards till October 2011. On the other hand Government is looking for new sources to fill budget and may initiate legal amendments aimed at temporary taxation of 100 euro goods. However, expenditures on additional administrating of such goods are likely to exceed tax revenues. It increases the probability of such government’s actions.

Large taxpayers

On 9 December, 2008 the State Tax Administration of Ukraine issued Instruction setting up new rules for selecting large taxpayers. Unlike previous instruction this one is public and companies may know whether they will be considered as large taxpayers.

Under new rules scoring system is applied for selection. Company receives ‘large taxpayer’ status, if it receives 1 point for each indicator and passes 5 point threshold.
Indicator
Point gross income assessed taxes paid taxes VAT refund
1 20M – 100M 200K – 1M 200K – 1M 3M – 15M
2 100M – 500M 1M – 5M 1M – 5M 15M – 30M
3 >500M >5M >5M >30M

The group of large taxpayers in Kyiv, Sevastopol and regions shall generate at least 50% of regional budget’s tax revenues. Otherwise, taxpayers gaining 4-3 points will also fall under definition of large taxpayers.

The aim of selecting is to focus effort on large taxpayers that account for a large percent of total tax collection. For example, about 4 thousand taxpayers, comprising only 0,6% of registered companies, generated up to 65% of the state budget tax revenues in 2008. Large taxpayers are serviced by special tax offices. They are characterized by the divisions specialized in work with taxpayers of the definite economic sector e.g. mining, banking, agricultural, etc. It enables the revenue administration to deploy their best auditors and investigators to scrutinize cases related to large taxpayers.

Post-Clearance Customs Audits

Since recently Ukraine as a party to the Kyoto Convention provides changes to customs control policy. In particular, customs authorities shift the main volume of customs control. Total physical examination at the border will be substitute by post-clearance audit based control of selected importers. of Consequently, as high customs officials declare, the number of post-clearance customs audits will increase soon.

Inspectors
Post-clearance audit system includes local and regional customs offices’ control subdivisions subordinated to central control body - The Department of analytical work and financial monitoring (The Department). Nowadays they inspect about 3% of importers and exporters selected by the Department.

Importers selection for audit
Such selection is made on the basis of importer’s risk profile, created by the Department. Risk profile consists of risk indicators. Combination of the following risk indicators increases the likelihood of importer’s selection for post-clearance customs audit:

- parties to import contract are:
o affiliated persons;
o dealers or distributors;
o registered in tax heaven;
o former lawbreakers.
- import contract:
o differs from purchase contract;
o financial leasing contract;
o contribution to the statutory fund;
o exchange deal;
o etc.
- imported goods are:
o often smuggled in;
o tax exempted
- etc.

Audit types
Post-entry audits are conducted on a scheduled and out-of-scheduled basis in the importer’s office. Customs authorities may also conduct desk audits without visiting importer by examining customs declarations archived in customs offices.

Schedule audits
Importers listed in the quarter audit plan are subject to schedule post-clearance audits. Audit plan is developed by the Department which primarily lists importers satisfying abovementioned risk indicators.

Customs and tax authorities simultaneously start schedule audits in 10 calendar days after sending notification to importer. Such audits last for up to 20 business days and may be extended by up to 10 days if there are valid reasons. Schedule audits are conducted maximum once per year.

Out-of-schedule audits
If importer is not listed in the audit plan customs authorities still may conduct out-of-schedule audit under following conditions:

violations of customs legislation by the importer are discovered;
importer does not respond timely to the request of customs authorities concerning cross-checking of information received from importer’s business partners;
importer claims violations by customs authorities during earlier audits;
importer fails to file obligatory reporting documents on time.

Currently no time limit for out-of-schedule audits is prescribed. There is draft legislation limiting duration of out-of schedule audits to 20 business days.

The Department may also follow up post-clearance audits of local control subdivisions by repeat audits.

The process of audit
Generally customs inspectors examine customs declarations, contracts, financial, accounting and any other import related documents which may verify customs declarations data.


During post-clearance audits customs inspectors may conduct other actions.

Seizure of documents Customs inspectors may seize documents in case they reveal facts of contraband; illegitimate exemption from, or reduction in taxes and duties. It is followed by the execution of Record on violation of customs rules enlisting seized documents.

Inspection of facilities Customs inspectors may examine, test, try and seal importer’s production, trade and storage facilities if it is necessary for consideration of questions related to imported goods.

Audit statement and tax assessment
The results of post-entry audit are documented in the audit statement which shall be presented to importer’s management. Customs authorities shall record the amounts of understated import taxes (customs duty, VAT, excise), if any, in the audit statement.

Importer may present written objection in respect of the facts and conclusions indicated in the audit statement within 5 business days after its receipt. Audit statement imposes no obligation on importer. Therefore there is no way to appeal audit statement via courts. Appeal process may be initiated only after receipt of tax assessment note.

Tax assessment note imposes on importer an obligation to pay extra import taxes and fine within 10 calendar days after its receipt. Amount of fine may be up to 100% of the amount of assessed customs duty and VAT.


P.S. i'm just training in the art of legal writing. will be grateful for any recomendations of improvement.