The President of Ukraine signed Law of Ukraine “On State Support of Investment Projects with Significant Investments in Ukraine” No. 1116-ІХ, which was adopted by the Verkhovna Rada on December 17, 2020.
This document will help restore investment activity in Ukraine after the crisis of 2020.
The law provides for state support to Ukrainian and foreign investors with a total investment of 20 million euros.
In particular, the possibility of obtaining tax benefits, providing investment projects with related infrastructure, granting the preemptive right to use land plots of state or communal property for investment projects, securing investor guarantees through a direct agreement with the Government of Ukraine. In this case, the total amount of state support may not exceed 30% of the amount of investment in the project.
According to the document, support will be provided to enterprises operating in the processing industry, transport, education, science and technology; in the field of health care, art, culture, sports, tourism and resort and recreation.
It also provides for the establishment of a special government authorized institution that will support investment projects, assist investors from the beginning of the project and throughout its duration.
The Ministry of Finance of Ukraine by Order “On approval of application forms for registration of excise tax payer for the sale of fuel or alcohol ethyl and/or excise warehouses, excise invoice, calculation of excise invoice adjustment, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance, the Procedure for filling out the excise invoice, calculating the adjustment of the excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance of the Ministry of Finance” No. 729 of November 27, 2020 approved new forms of excise invoice and calculation to it.
The new version contains section C “Tax liabilities for the sale of fuel”, and section D “Tax liabilities for cars, their bodies, trailers and semi-trailers, motorcycles (including mopeds), bicycles with an auxiliary motor, with wheelchairs or without them, motor vehicles designed to carry 10 people or more, motor vehicles for the carriage of goods” has new additional lines.
New annex 14 “Calculation of the amount of excise tax on the sale of fuel during a change in tax conditions in accordance with paragraph 229.8.13 of item 229.8 of Article 229 of Chapter VI of the Code” has appeared.
We also have new editions for the following annexes:
- Annex 2 “Calculation of the amount of excise tax on tobacco products for which specific and ad valorem rates of excise tax are set at the same time”;
- Annex 6 “Calculation of the amount of excise tax on the sale of excisable goods by retail trade entities”;
- Annex 7 “Calculation of the amount of excise tax on the sale of electricity”.
For each reporting period, regardless of whether the taxpayers conducted business activities in the reporting period and whether there are tax liabilities for the payment of excise tax, the following subjects fill in and submit the relevant sections and annexes to the declaration:
- business entities that in accordance with item 212.1 of the Tax Code of Ukraine (hereinafter – the Tax Code) are excise tax payers and have valid (including suspended) licenses to conduct activities with excisable products that are subject to licensing in accordance with the law;
- payers specified in paragraph 212.1.15 of the Tax Code.
Other taxpayers fill in and submit sections and annexes to the declaration only for those transactions that they carry out and for which they have tax liabilities for the payment of excise tax.
The State Employment Center has explained the peculiarities of regulating work at night. It is known that the performance of work at night is characterized by a number of features of its regulation, which take into account the risks of such work for human health and lifestyle. Choosing such an option of employment, the employee is entitled to certain benefits enshrined in the Labor Code of Ukraine (hereinafter – the Labor Code) and other laws. When deciding on employment, it is necessary to check whether the employee falls into the category of persons who can work in such conditions. The time from 22:00 to 06:00 is considered night.
Here's another thing to look out for when applying to work at night.
1) There is a reduction in the duration of work at night.
As stated in Art. 45 of the Constitution of Ukraine, the right to rest is provided, in particular, by establishing a reduced duration of work at night. In addition, Art. 54 of the Labor Code stipulates that in the case of night work, the established duration of work (shifts) is reduced by one hour. This rule does not apply to employees for whom the reduction of working hours is already provided (item, part 1 and part 3 of Article 51 of the Labor Code). The duration of night work is equal to the day in those cases when it is necessary under the conditions of production, in particular, in continuous production, as well as on shift work with a six-day working week with one day off. In the case of night work, only the duration of the shift can be reduced, while the weekly working hours are not reduced. That is, the duration of work in one night can be reduced by one hour, and in a few days at the same time the duration of work during the day should be extended. Therefore, the reduction of the duration of work at night is carried out within the established working hours of the employee. Shift schedules should ensure a 40-hour work week. The duration of work is not reduced if the employee is hired only on night shifts. This is stated in the letter of the Ministry of Social Policy of Ukraine (2013).
2) Guarantees in payment for work at night are established.
As provided by Art. 108 of the Labor Code, work at night is paid in the increased amount established by the general, branch (regional) agreements and the collective agreement, but not less than 20% of the tariff rate (salary) for each hour of work at night. Article 31 of the Law of Ukraine “On Remuneration of Labor” stipulates that the amount of an employee's salary for a fully performed monthly (hourly) labor rate may not be lower than the amount of the minimum wage. When calculating the amount of the employee's salary to ensure its minimum amount, surcharges for work in unfavorable working conditions and increased health risk, for night and overtime work, traveling nature of work, bonuses for holidays and anniversaries are not taken into account.
3) Working at night allows you to retire on preferential terms.
Working at night is considered a harmful factor of production, which gives the right to retire at an advanced age on preferential terms. Resolution “On approval of lists of industries, jobs, occupations, positions and indicators, employment in which entitles to an old-age pension on preferential terms” No. 461 of June 24, 2016 allows to determine which categories of employees are entitled to early retirement. In particular, List No. 2 of industries, jobs, occupations, positions and indicators for work with harmful and difficult working conditions, full-time employment gives the right to an old-age pension on preferential terms, indicates that such a right has subway workers employed only at night on works in tunnels and underground structures (in the presence of the corresponding insurance record).
4) It is forbidden to involve certain categories of persons in work at night.
Although the Constitution of Ukraine proclaims the right of everyone to work, to which a person freely agrees or chooses, the legislation of our country restricts the right to work at night. This applies to certain categories of people who may be harmed by night work. Thus, Art. 54 of the Labor Code prohibits the involvement in night work of:
1) pregnant women and women with children under the age of three;
2) persons under 18;
3) other categories of employees provided by law (for example, parents raising children without mothers, and other persons specified in Art. 186 of the Labor Code).
As it is forbidden to involve certain categories of employees in night work, if the evening shift is at least partially after 22:00, they must not work. These norms are clearly stated. At the same time, the provisions of Art. 175 of the Labor Code, which prohibits the employment of all women at night, except for areas identified by the Cabinet of Ministers of Ukraine are controversial. The relevant list has not been approved, experts say. The current practice allows us to conclude that the ban should not be taken as definite.
5) It is permissible to involve certain categories of persons in night work under certain conditions.
Certain categories of employees may be involved in night work under certain conditions:
1) persons with disabilities – only with their consent and provided that it does not contradict medical recommendations (Art. 55 of the Labor Code);
2) elderly people – only with their consent and provided that it is not harmful for their health (Art. 13 of the Law of Ukraine “On Basic Principles of Social Protection of Labor Veterans and Other Elderly Citizens in Ukraine”).
Personnel consultants are advised to obtain such consent in writing.
The Pension Fund of Ukraine by Resolution “On Amendments to the Resolution of the Board of the Pension Fund of Ukraine Mo. 18-1 of November 10, 2006” No. 21-1 of November 12, 2020 amended the Procedure for confirming periods of work included in labor experience for a pension on preferential terms or for years of service. The innovations came into force on January 26, 2021.
Now this Procedure determines the procedure for confirming the periods of work that are included in labor experience:
- for the appointment of a pension on preferential terms or for years of service, established for a particular category of employees, in case of liquidation of the enterprise, institution, organization without determining the successor;
- until January 1, 2004, if the employment record contains entries with corrections or unreliable or inaccurate records of periods of work at enterprises, institutions, organizations (their successors) located in the temporarily occupied territories in Donetsk and Luhansk regions, Crimea and Sevastopol.
This Procedure applies to persons who have worked:
- on underground works, on works with especially harmful and especially difficult working conditions according to List No. 1 and on other works with harmful and difficult working conditions according to List No. 2 of productions, works, professions, positions and indicators approved by the Cabinet of Ministers;
- on jobs that give the right to receive an old-age pension on preferential terms;
- in positions that give the right to receive a pension for years of service;
- in the period up to January 1, 2004 at the enterprises located in the temporarily occupied territory, and if there are corrected entries in the employment record book or unreliable or inaccurate records of periods of work.
Confirmation of periods of service included in the length of service for the purpose of receiving a pension on preferential terms or for years of service and periods of work at enterprises located in the temporarily occupied territory is carried out by commissions confirming labor experience entitling to a pension. Such commissions are set up at the main departments of the Pension Fund of Ukraine.
The applicant may apply to any territorial body of the Pension Fund with an application for confirmation of labor experience, regardless of the territory of service of this body.
Also, in the new edition the forms of the Decision on results of consideration of the statement on confirmation of labor experience and the Statement on confirmation of labor experience were stated. The form of the Witness Interrogation Act is new.
