The Verkhovna Rada of Ukraine has generally adopted a bill that enables change the place of registration online. Very soon Ukrainians will be able to appreciate all the benefits of changing the place of registration online and forget about queues, certificates and communication with officials. Men also do not have to go to the military registration and enlistment office for this.
“This bill changes the philosophy of registration of residence. It will be declarative – a person will be able to specify the address at which he/she actually lives simply in the Diia application or on the portal, and get confirmation from the homeowner. No papers or trips to the administrative services center.
In order for the state to understand where a person is registered, there are electronic registers, not photocopies. In the 21st century, people can move freely around the country and should not depend on passport stamps,” said Mykhailo Fedorov.
This complex process is due to the lack of interaction between community registries. Therefore, obtaining the final result was significantly stretched in time. Thanks to the bill, territorial communities will keep registers exclusively in electronic format. And a specially designed module of the State Migration Service will create a single information system where you can quickly check the required data.
Instead of a stamp in the passport or a certificate to the ID-card – free pockets and no fear of losing an important document. Instead of three institutions, 30 days of waiting and a bunch of certificates that the state already has, there is one application that will be considered and processed in 24 hours. Instead of going to the administrative services center with documents or the landlord to register the place of residence – just confirm the consent online. The place of registration will not give the person the right to own housing, but will only inform the state where you live.
Also, registration will no longer affect the receipt of services – you can apply for a pension, documents or receive medical care without being tied to the place of registration.
The Ministry of Finance of Ukraine by Order No. 496 of September 3, 2021 approved the Procedure for accounting of inventories for sole proprietors, including single tax payers.
This Procedure determines the rules of inventory accounting and applies to sole proprietors, including single tax payers, who in accordance with the Law “On the use of payment transactions recorders in trade, catering and services” are required to keep inventory and sell only those goods that are reflected in such accounting, and persons who actually carry out the sale of goods (services) and/or payment transactions at the point of sale (business object) of such SP.
Order No. 496 stipulates that the accounting of inventories is carried out by the SP by constantly entering in the Accounting Form information on the receipt and disposal of goods on the basis of primary documents, which are an integral part of such accounting.
A sole proprietor that has several points of sale (business objects) keeps records of inventories also for each individual point of sale (business object) on the basis of primary documents issued for a separate place of sale (business object), and/or primary documents for internal movement of goods and copies of primary documents confirming receipt of goods by SP. Primary documents for internal movement of goods and copies of primary documents for receipt of goods by SP are an integral part of such accounting.
The form of accounting is maintained at the choice of SP in paper or electronic form. When keeping records of inventories in electronic form, the sole proprietor chooses at own discretion the program format and method of entering information into the Accounting Form in compliance with the requirements of this Procedure.
The Ministry of Finance of Ukraine by Order No. 489 of August 30, 2021 set out in a new wording:
- the Procedure for consideration by the supervisory authorities of complaints against claims for payment of arrears of a single contribution to the obligatory state social insurance and against decisions on accrual of fines and imposition of fines;
- the form of the Decision on leaving the complaint without consideration (Annex 1 to the Procedure);
- the form of the Decision on the results of the complaint (Annex 2 to the Procedure).
This Procedure determines the actions for filing and reviewing by the State Tax Service of complaints on claims for payment of arrears of single contribution to the obligatory state social insurance and on decisions on accrual of fines and penalties and complaints of banks on decisions on imposition of financial sanctions.
The Procedure does not apply to appeals against claims and/or decisions of tax authorities, actions or omissions of their officials and other employees, if the law establishes a different procedure for appealing such claims and/or decisions, actions or omissions, as well as in appeals against decisions made in cases on administrative offenses.
Not subject to administrative appeal:
- liabilities to pay a single contribution, independently determined by the payer;
- claims and/or decisions that were appealed and complaints in respect of which were considered in accordance with the requirements of this Procedure;
- claims and/or decisions that are appealed by the payer in court.
Thus, the Procedure is brought in line with the requirements of Law No. 465-IX and Law No. 2464-VI, as Law No. 465-IX amended the Law on single social contribution in terms of clarifying the procedure for sending the claim for payment of arrears of the single contribution, the procedure and deadlines for consideration of the single contributor’s complaint by tax authority. In particular, in the new edition paragraph 7 of part 4 of Art. 25 of the Law on SSC. According to the Law:
- the tax authority reviewing the single contributor's complaint is obliged to make a reasoned decision and send it to the single contributor within 20 calendar days from the date of receipt of the complaint by mail with a notice of receipt or against signature;
- the head (deputy or authorized person) of the tax authority may decide to extend the term of consideration of the single contributor’s complaint beyond the established term, but not more than 60 calendar days, and notify the single contributor in writing before the end of the 20-day period;
- if a reasoned decision on the complaint is not sent to the single contributor within 20 days or within the period extended by the decision of the head (deputy or authorized person) of the tax authority, such complaint is considered fully satisfied in favor of the single contributor from the day following the last expiration date.
Thus, the term of consideration of the complaint is reduced from 30 to 20 calendar days, it is possible to extend the term of consideration to 60 days and determine from which date the complaint is considered satisfied in favor of the payer of single social contribution in connection with the expiration of its consideration.
This order came into force on November 9.
The State Tax Service of Ukraine has published a bill of the Ministry of Finance “On approval of the Procedure for electronic identification of non-residents providing electronic services” (hereinafter – the bill).
The document is designed to ensure the implementation of the provisions of para. 15 item 208.2 of the Tax Code, which were introduced by item 17 of Law of Ukraine No. 1525-IX of June 3, 2021 “On Amendments to the Tax Code of Ukraine on the abolition of taxation of income received by non-residents in the form of payment for production and/or distribution of advertising, and improvement of the procedure for value added tax on transactions for the supply of electronic services by non-residents to individuals”.
In particular, the draft order provides for the approval of the Procedure for electronic identification of non-residents providing electronic services, which regulates the procedures for electronic identification of non-residents, defined by paragraph ‘e’ of subitem 14.1.139 of the tax Code, and is performed for the first time during the registration of such non-resident as a taxpayer in accordance with item 208.2 of the Tax Code, using the domain name of the non-resident and/or, at the request of the non-resident, using other permitted taxpayer identification technologies defined for Tax Code purposes.
The developer of the bill is the State Tax Service of Ukraine.
The National Bank of Ukraine will require non-bank financial institutions to disclose more information to customers. In particular, the regulator expanded and specified the amount of information to be disclosed by non-bank financial services market participants, as well as improved the procedure for its disclosure.
In addition, the National Bank has set requirements for data disclosure on the financial institutions websites and in places of providing services to customers. The relevant requirements will apply to non-banking financial services market participants throughout their stay in the State Register of Financial Institutions.
Thus, providers of non-banking financial services will disclose their own registration data, conditions and procedures, a list of their own websites.
In addition, information on separate units and the list of persons providing intermediary services will be publicly available.
Accounting information will remain mandatory for disclosure, including the annual financial and consolidated financial statements, certified by an independent auditor, together with report will be published.
By making the information publicly available, non-bank financial service providers will be guided by clearly defined rules. Thus, the information should be relevant, not to mislead customers, and its search should be simple.
Such changes are made by the Regulation on the procedure for disclosure of information by non-bank financial institutions, approved by Resolution of the Board of the NBU No. 114 of November 5, 2021.
The document entered into force on November 10, 2021.
The new provision will allow customers to obtain all the necessary information about the financial institution, and therefore make an informed decision about cooperation.
The President of Ukraine signed Law No. 1780-IX “On Prevention of Threats to National Security Related to Excessive Influence of Persons Who Have Significant Economic and Political Weight in Public Life (Oligarchs)” adopted by the Verkhovna Rada.
The document was developed to fulfill the key task of state policy, namely: ensuring the real transformation of the state in the interests of society as a whole and the implementation of Ukraine’s strategic course towards European and Euro-Atlantic integration.
The anti-oligarchic law provides a legal framework for separating big business from political struggle and for limiting the destructive influence of privileged (oligarchic) interests on the economic life of Ukraine.
There are clear criteria for identifying oligarchs and requirements for transparent contacts of politicians and officials with oligarchs or their representatives.
In particular, a person who has significant economic and political weight in public life (oligarch) will be considered a natural person who simultaneously meets at least three of the following characteristics:
1) participates in political life;
2) has a significant impact on the media;
3) is the ultimate beneficial owner of business entity, which after the date of entry into force of this law is a subject of natural monopolies or occupies a monopoly (dominant) position in the market in accordance with the Law of Ukraine “On Protection of Economic Competition” and maintains for one year or aggravates this situation;
4) the confirmed value of the assets of the person and business entities of which such person is the beneficiary exceeds 1 million subsistence minimums established for able-bodied persons on January 1 of the respective year.
The obligation to file a declaration of contacts with the oligarchs or their representatives will apply to all officials on whose decisions the fate of society or government decisions depend.
The law gives big business enough time to adapt and abandon the practices of the old oligarchic system. After the publication of the document, the 6-month period begins for the full implementation of its norms.
