The Cabinet of Ministers of Ukraine has announced that lockdown in Ukraine may be introduced for the third time. The third wave of coronavirus has now begun in the country.
The Prime Minister of Ukraine Denys Shmyhal has noted that the third wave of the coronavirus pandemic has started in Ukraine.
“Unfortunately, it should be noted that the third wave of the epidemic in Ukraine has begun. We need to be aware that the third wave of the coronavirus pandemic in Ukraine has begun,” he said.
Ukraine is currently resisting the coronavirus by introducing adaptive quarantine. Ukraine is divided into zones according to the epidemiological situation in the regions.
Thus, the “red level” with the most severe restrictions has been introduced in Ivano-Frankivsk, Chernivtsi and Zhytomyr regions. The “red zone” can be expanded – the next can be Vinnytsia, Zakarpattia and Ternopil regions.
“This means that we may introduce a strict lockdown. If most of the regions are in the “red zone”, we will most likely have to return to the model of lockdown that Ukraine has already gone through,” the Prime Minister said, adding that he would not like to impose restrictions again.
Schmyhal has noted that the vaccination process around the world will take at least two years, during which the mask regime, distance and hand washing will remain.
“We should not entertain the illusion that the vaccine will save everything,” he said.
“The vaccine is a light at the end of the tunnel, but it's a two-year story. We will try to effectively manage adaptive quarantine, but if we see that more than 65% of the beds in each area are occupied, then we will have no way out, and we will go like all European countries. We will warn in advance, we will not do it suddenly,” Shmyhal explained.
The State Tax Service of Ukraine in category 102.02 “ZIR” answered the following question: “Has a taxpayer whose income has not exceeded UAH 40 million, but has applied the adjustment of the financial result before tax on the differences determined according to Chapter III of the Tax Code, the right to decide not to apply adjustments to the financial result for the second, third year in a continuous set of years, in each of which the amount of income does not exceed UAH 40 million?
In accordance with paragraph 8, item. 134.1.1of the Tax Code for taxpayers whose annual income from any activity (net of indirect taxes), determined by accounting rules, for the last annual reporting period does not exceed UAH 40 million, the object of taxation may be determined without adjusting the financial result before tax for all differences (except for the negative value of the object of taxation of previous tax (reporting) years and adjustments specified in paragraphs 140.4.8 and 140.5.16 of the Tax Code), determined in accordance with the provisions of Chapter III of the Tax Code.
A taxpayer whose annual income (net of indirect taxes), determined by accounting rules, for the last annual reporting period does not exceed UAH 40 million, has the right to decide not to apply adjustments to the financial result before tax on all differences (except negative value of the object of taxation of previous tax (reporting) years and adjustments established by paragraphs 140.4.8 and 140.5.16 of the Tax Code), determined in accordance with the provisions of Chapter III of the Tax Code, not more than once during a continuous set of years in each of which this requirement on the amount of income is met.
The taxpayer must indicate the decision in the tax reporting on this tax, which is filed for the first year in such a continuous set of years. In subsequent years, such a set of adjustments to the financial result is also not applied (except for the negative value of the object of taxation of previous tax (reporting) years and adjustments specified in paragraphs 140.4.8 and 140.5.16 of the Tax Code).
Thus, a taxpayer whose income from any activity (net of indirect taxes), determined by accounting rules, did not exceed UAH 40 million, but such a taxpayer applied the adjustment of the pre-tax financial result for all differences (except for the negative value of the object of taxation of previous tax (reporting) years and adjustments specified in paragraphs 140.4.8 and 140.5.16 of the Tax Code), determined in accordance with the provisions of Chapter III of the Tax Code, has the right once in any year of a continuous set of years, in each of which the amount of income does not exceed UAH 40 million, to decide not to apply adjustments to the financial result before tax and to indicate the adoption of such a decision in the enterprises income tax return for such tax (reporting) year.
The State Labor Service of Ukraine has explained the peculiarities of conducting medical examinations of employees in 2021.
In accordance with the requirements of the Procedure for medical examinations of certain categories of employees, approved by Order of the Ministry of Health of Ukraine No. 246 of May 21, 2007 (hereinafter – the Procedure), work is underway to determine the categories of employees subject to preliminary (periodic) medical examination in 2021 year.
The procedure for conducting medical examinations of employees engaged in heavy work, work with harmful or dangerous working conditions or those where there is a need for professional selection and persons under the age of 21 is determined by the Procedure.
The employer or their representative must submit to the Main Department of the State Labor Service in the region an application to determine the categories of employees who are subject to medical examination in 2021.
The following is attached to the application:
- staff list or statement with a list of structural units and all professions;
- data from laboratory studies of working conditions in all professions to identify harmful and dangerous factors of the working environment and labor process at specific workplaces in accordance with the hygienic classification of labor on the indicators of harmfulness and danger of factors of the working environment, severity and intensity of the labor process.
After reviewing the submitted documents by a specialist of the Department of Occupational Health with the participation of a representative of the primary trade union organization or a person authorized by employees, an Act determining the category of employees subject to preliminary (periodic) medical examination (hereinafter – the Act) in 2021 is prepared.
The Act includes data on harmful and dangerous factors of the production environment and labor process and data on work for which a preliminary (periodic) medical examination is mandatory.
When hiring, as well as in the case of transfer to another job, the employer must issue a referral to the employee for a mandatory preliminary medical examination in the prescribed form. The referral must indicate the characteristics of the working conditions of such an employee.
On the basis of the Act, the employer during the month compiles four copies of the nominal lists of employees subject to periodic medical examinations in 2021 (hereinafter – the List), and approves them with a specialist in the department of occupational health. One copy of the List remains at the enterprise, the second is provided to the health care institution for medical examination of employees, the third is transferred to the Department of Occupational Health of the Main Department of State Labor in the region, the fourth to the working body of the Social Insurance
When hiring, as well as in the case of transfer to another job, the employer must issue a referral to the employee for a mandatory preliminary medical examination in the prescribed form. The referral must indicate the characteristics of the working conditions of such an employee.
Further, the employer enters into an agreement on medical examination only with the health care institution that has the second, first or higher accreditation category, a license to practice medicine, which has a commission for medical examinations (hereinafter – the Commission), and doctors are trained on occupational pathology.
The health care institution draws up a schedule of medical examinations of employees of the enterprise and coordinates it with the employer and the territorial institution of the State Labor Service.
The employer must ensure timely and organized attendance of employees for medical examination.
Based on the results of periodic medical examinations (within a month after their completion), the Commission of the health care institution draws up a Final Act based on the results of the periodic medical examination of employees (hereinafter – the Final Act), which consists of six copies – one copy remains in the health care facility that conducted the medical examination, others are provided to the employer, the representative of the trade union organization or the person authorized by the employees, the territorial body of the State Labor Service, the working body of the executive directorate of the Fund, the occupational pathologist.
The specialists of the Department of Occupational Health during the signing of the Final Act provide recommendations for improving working conditions and prevention of occupational diseases, which are mandatory. When signing the Final Act, the employer provides information on the implementation of the measures proposed in the Final Act for the previous year, and information on persons who did not pass the medical examination and the reasons why they did not do that.
