The Cabinet of Ministers of Ukraine has adopted a resolution approving electronic identification schemes with different levels of assurance. This will simplify Ukrainians' access to electronic services, as well as make it possible to harmonize Ukrainian legislation in this area with European legislation.
The adoption of the resolution allows:
- to become a provider of electronic identification services by the state enterprise "Diia";
- to carry out identification on the basis of Diia.Signature — "DIIA.PKI.Remote" scheme;
- to carry out identification on the basis of QES —"DIIA.PKI" scheme;
- carry out identification on the basis of BankID of the National Bank —"DIIA.Oauth" scheme.
The use of these schemes in the field of e-government will correspond to the practice of the European Union. EU countries will be able to recognize our means of e-identification, this will enable Ukrainians to use European electronic services.
In addition, users will be able to conveniently and quickly use electronic identification tools for authorization in various government systems.
The Cabinet of Ministers of Ukraine has registered in the Verkhovna Rada the draft law "On Amendments to the Tax Code of Ukraine on Bringing Certain Regulations into Compliance with the Law of Ukraine "On Customs Tariff of Ukraine" and other laws of Ukraine" (reg. No. 10321).
The purpose of the draft law is to bring the codes in accordance with the Ukrainian classification of goods of foreign economic activity (UKT FEA) listed in the Tax Code of Ukraine into compliance with the requirements of the new 2022 version of the codes of UKT FEA, approved by Law of Ukraine No. 2697-IX of October 19, 2022 "On Customs Tariff of Ukraine", bringing the terminology into line with Law of Ukraine No. 1053-IX of December 3, 2020 "On Rehabilitation in the Field of Health Care", as well as clarifying certain provisions of the administration of taxes and fees for the full application of the law.
The draft law:
- makes changes to a number of provisions of the Tax Code, which will make it possible to eliminate inconsistencies in the coding of goods, including excise goods, and to avoid complications during the administration of VAT, excise tax, corporate income tax and personal income tax;
- equats to tobacco products and sets the rate of excise tax on products containing tobacco, reconstituted tobacco, nicotine, tobacco or nicotine substitutes intended for inhalation without burning, other nicotine-containing products for oral use. Taxation of such products will be introduced from July 2024 at a reduced rate of UAH 2,363.4 per 1 kg, and from January 2025 – UAH 2,836.08 per 1 kg;
- grants the control body the right to make a decision on taking/not taking into account the data table of the VAT payer, on not taking into account the table of data of the VAT payer, on the compliance / non-compliance of the VAT payer with the risk criteria of the taxpayer in the manner and on the grounds determined by the CMU;
- establishes specifics of appealing the decisions of the controlling authorities on the failure to take into account the data table of the VAT payer and on the compliance of the VAT payer with the risk criteria of the tax payer;
- introduces technical amendments regarding the replacement of the concept of "fixed funds" with the concept of "fixed assets";
- excludes from the list of corporate income tax rates that are applied to non-resident incomes, the 20% rate that was applied to non-resident incomes for the production and/or distribution of advertising, in connection with the exclusion of provisions on taxation of such incomes from the Tax Code;
- brings the terminology of the Tax Code into line with the legislation on rehabilitation in the field of health care regarding the replacement of the words "rehabilitation institution" with the words "rehabilitation center" for a clear and unambiguous interpretation of legal norms.
The National Agency on Corruption Prevention (hereinafter – NACP) has investigated corruption risks in the blocking of tax invoices (hereinafter – TI).
A round table on the topic "Blocking of tax invoices: corruption risks and ways to overcome them" was held at NACP and presented research on the specified problem.
Specialists of the National Agency haveidentified, in particular, the following corruption risks:
- non-transparent operation of the system of automated monitoring of compliance of tax invoices/ adjustment calculations with criteria for assessing the degree of risk in favor of the "manual mode" of regulation;
- unjustified suspention of registration of tax invoices/adjustment calculations;
- failure to take into account the data tables of the VAT payer;
- failure to comply with court decisions regarding registration of tax invoices/adjustment calculations;
- presence of corruptible factors in the work of commissions of tax authorities at the regional level after suspending the registration of tax invoices/adjustment calculations.
It is proposed to improve the monitoring system in order to make it impossible to block activities and damage the reputation of honest business. At the same time, the responsibility of VAT payers and granting them the status of risky, according to experts, should come only after the collection of the appropriate evidence base. One of the important steps to solve the problem is also the development of compliance for taxpayers. After all, the more entrepreneurs are familiar with all the rules for filling out, submitting and correcting tax invoices, the less likely they are to face the negative consequences of blocking.
Based on the results of the discussion, joint recommendations have been developed, which can become a basis for improving legislation in the tax field.
The Ministry of Finance of Ukraine has approved Order No. 616 of November 6, 2023 "On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine on Accounting" and amended it by Order No. 665 of November 29, 2023.
The following changes have been made to the Instructions for using the Chart of Accounts;
1) the norm is excluded, according to which enterprises that keep simplified accounting of income and expenses in accordance with tax legislation can apply a simplified chart of accounts;
2) it is provided that for the accounting of certain types of stocks, taking into account their qualitative and technical characteristics and purpose, the enterprise can use more than one natural measure (for example, ton/liter, piece/square meter, etc.);
3) the purpose of account 13 "Depreciation (amortization) of non-current assets" has been specified. This account should be used to summarize information about accrued depreciation and amortization (accumulated depreciation) of non-current tangible and intangible assets subject to depreciation.
In addition, changes were made to the rules of application of the simplified chart of accounts:
1) the norm regarding the application of this chart of accounts by enterprises that keep simplified accounting of income and expenses in accordance with tax legislation is excluded;
2) it is provided that account 26 of the simplified chart of accounts also records agricultural products;
3) account 96 "Other expenses" became account 97. This account should be used to record and summarize information about other operating expenses and other expenses of activities, as well as account for the amount of taxes and fees due for the reporting period in accordance with the law (both mandatory payments).
The Cabinet of Ministers of Ukraine, by Resolution No. 1256 of December 1, 2023, has supported the resolution and orders developed by the Ministry of Justice regarding the Register of Losses.
The Resolution "On Amendments to Resolution of the Cabinet of Ministers of Ukraine No. 326 of March 20, 2022" makes appropriate changes to the Procedure for determining damage and losses caused to Ukraine as a result of the armed aggression of the Russian Federation, in terms of determining Ukraine's proposals to the relevant bodies of the Register of Losses by category pf losses to be compensated within the framework of a special international compensation mechanism.
Therefore, the entire distribution of damage categories are determined according to three main groups according to the subject:
- category (A) – subject of submission: natural persons;
- category (B) – subject of submission: the state of Ukraine, including central and local state authorities, state or controlled institutions;
- category (C) - subject of submission: legal entities, enterprises, including state enterprises, critical infrastructure enterprises, individual entrepreneurs.
The Ministry of Social Policy of Ukraine, by Order No. 467-H of November 30, 2023, approved the Methodological Recommendations for the organization of the import of vehicles, military goods and dual-use goods under martial law.
In accordance with the Methodological Recommendations, the recipient of humanitarian aid imported without using the automated humanitarian aid registration system shall, by March 31, 2024, upload to the specified system a copy of the paper report on the distribution and use of humanitarian aid in the form in accordance with Appendix 3 to Order No. 953, signed by the manager or the person responsible for accounting, or a copy of the report in electronic form with a qualified electronic signature of the manager or the person responsible for accounting.
Import of certain categories of vehicles for the transitional period can be done either by submitting a paper declaration to the customs authority without a unique humanitarian aid code, or by using the automated humanitarian aid registration system.
Passage through the customs border and customs clearance of humanitarian aid in the form of vehicles for persons identified in accordance with the second part of Article 6 of the Law of Ukraine "On Humanitarian Aid" is carried out without written confirmation from such persons.
However, the intended use of such vehicles is confirmed by a report on the availability and distribution of humanitarian aid submitted in accordance with Order No. 953.
In the event that the recipient of humanitarian aid in the form of vehicles is a person other than the one specified in the second part of Article 6 of the Law of Ukraine "On Humanitarian Aid", in columns 1-3 of the declaration on goods recognized as humanitarian aid according to the form specified in Annex 1 to Order No. 953 the information about the recipient is specified with a check mark in column 1 of the declaration after the full name of the recipient of such aid with the indication "for transfer", where the person defined by the second part of Article 6 of the Law of Ukraine "On Humanitarian Aid" is indicated.
