Legislative Review

03 - 07 August 2015. Earnings in foreign currency from the of the Crimea compulsory must be sale on the interbank currency market of Ukraine

The President of Ukraine signed the Law of Ukraine 'On the national police' of 02.07.15, № 580-VІІІ (coming into force from 07.11.15, except for some provisions).

The law prescribes that the police is composed of the criminal police, the patrol force, the prejudicial inquiry authorities, guards police service, special police, special purposes police.

It is forbidden for the police to strike at by rubber (plastic) sticks on the head, neck and collarbone area, genitals, lower back (coccyx) and stomach, throw grenades and shoot into the crowd, to use water cannons when the air temperature below + 10 ° C.

The first engage to the police with the appointment of junior police must be carry out the results of the competition.

Every year, the head of police and heads of territorial police agencies publish on the official web portal of the police report on the activities of the police.

The local authorities have the right to adopt a resolution of no confidence in the head of the police agency (unit) that is the ground for dismissal from his post.

The police also has the right to inspect involving administration of legal entities, private individuals  (including private individuals - entrepreneurs) or their authorized representatives the premises with the weapons and special vehicles, ammunition, explosives, other items, materials and substances for storage and use of which are defined specific rules or procedure and which are covered by the licensing system of internal affairs authorities, and also directly inspect places of its  storage to check compliance with the rules of handling and rules for their use.

The State Fiscal Service of Ukraine in its letter 'On taxation of joint activities' of 29.07.15, № 27555/7/99-99-15-02-01-17 informed: as in the current wording of p. III TCU no rules on separate accounting of the results of joint activities without founding a legal entity, starting from 01.01.15 joint activities agreements are not separate income tax payers.

The party defined by the contract is obliged to keep separate accounting of joint activities. If there a profit within the joint activities agreement, it should be distributed in proportion to the value of the contributions of participants in the joint property. The amount of such profit is income of each participant. In taxation purpose it is included in income of separate legal entity.

The National Bank of Ukraine in its letter 'Explanation regarding compulsory sale of foreign currency earnings in favor of residents of the Crimea' of 03.08.15, № 40-02015/54281 explained that earnings in foreign currency from the borders of the continental territory of Ukraine in favor of residents of the Crimea are the subject to compulsory sale on the interbank currency market of Ukraine.

For the application of NBU standards person located on the territory of FEZ 'Crimea' equated to non-residents. Payments from the continental territory of Ukraine into the territory of FEZ 'Crimea' (or vice versa) is should be carried out in a manner prescribed by NBU standards for transfer funds outside Ukraine/inside Ukraine (p.p. 1, 2 Resolution of NBU 'On the application of certain rules of currency legislation during the temporary occupation of the territory of the free economic zone 'Crimea' of 03.11.14,  № 699).

The Law of Ukraine 'On creation of free economic zone 'Crimea' and the peculiarities of the economic activity in the temporarily occupied territory of Ukraine' of 12.08.14, № 1636-VII exempt from compulsory sale proceeds in foreign currency in favor of the Crimea subjects. However, this law does not exempt from sales of foreign currency earnings in favor of residents of the Crimea.

The procedure and amount of sale of foreign currency set by the Resolution of  NBU 'On the settlement of the situation in the money and foreign exchange markets of Ukraine' of 03.06.15, № 354.

The Ministry of Social Policy of Ukraine reported: demobilized workers who do not continue military service under the terms of the contract, taking into account the transportation time to the places of residence (stay), should start to work (see. The Letter of The Ministry of Social Policy of Ukraine 'On the application of disciplinary penalties to employees for absenteeism without good causes'of 16.07.15, № 302/06/186-15).

To demobilized people who without good reasons don’t start working, the employer has the right to apply disciplinary actions. For example, dismissal for absenteeism without good reason.

In accordance with Art. 149 of the Labour Code (hereinafter – the LC) the owner or its authorized authority before applying disciplinary actions should receive a written explanation of the violator of labour discipline. Of course, in choosing the type of penalty the owner or its authorized authority must take into account the severity of the offense committed and the damage caused to him, the circumstances under which the offense is committed, and the previous work of the employee.

An extreme disciplinary action may be cancellation of an employment agreement for absenteeism (including absence from work for more than three hours during the working day) without good reason (p. 4 ch. 1, Art. 40 of the LC).

In timesheet absence from work for valid reasons it is advisable to mark the symbol 'O' - other causes of non-attendance and absence from work without good reason - the symbol 'AB' - absenteeism.

The Ministry of Social Policy of Ukraine informed: at the place of mobilized employee employer may employ another person, concluding with fixed-term contract for the time of staying the principal officer in the Armed Forces of Ukraine. It is allowed by Art. 23 of the Labour Code (letter The Ministry of Social Policy of Ukraine 'On employees called up for military service' of 10.06.15, № 231/06/186-15).

An employee who informed the employer after the demobilization of intends to return to its workplace, may starting work on the basis of appropriate administrative act of the employer.

The date of dismissal of an employee who worked at the post on a temporary employment contract shall be the day before the day of starting work the main. This should be reflected in administrative act of the employer.

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