The Verkhovna Rada of Ukraine has supported bill No. 9271, which allows working women, if they wish, to start maternity leave later than 70 (90) days before the date of childbirth, as well as to transfer unused vacation days to the period after childbirth.
This law enables a woman, in the absence of medical contraindications and at her request, to start maternity leave later than 70 (90) days before the expected date of delivery and proportionally increase the postpartum part of the leave.
At the same time, the total duration of leave provided for by law will not change.
Such an approach will contribute to taking into account the position and interests of women whose pregnancy proceeds without complications and who wish to continue to exercise their right to work and devote their time to professional development before childbirth, and to have more time to recover after the birth of a child.
Corresponding changes are proposed to be made to:
- Article 178 of the Labor Code;
- Article 17 of Law ‘On Vacations”;
- Item 10 of part one of Article 30 of Law ‘On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster’;
- Article 18 of Law ‘On Mandatory State Social Insurance’.
The Verkhovna Rada of Ukraine has adopted as a basis the project of Law ‘On Amendments and Revocation of Certain Legislative Acts of Ukraine in Connection with the End of Quarantine Established to Prevent the Spread of Acute Respiratory Disease COVID-19 Caused by SARS-CoV-2 Coronavirus on the Territory of Ukraine’ (reg. No. 9405 of June 20, 2023).
The bill proposes:
- to exclude the fourth part of Article 195 of the Code of Administrative Procedure of Ukraine, the fourth part of Article 212 of the Civil Procedure Code of Ukraine, the fourth part of Article 197 of the Economic Procedure Code of Ukraine, which provide that during the quarantine established by the Cabinet of Ministers of Ukraine in order to prevent the spread of the coronavirus disease (COVID- 19), the participants in the case can participate in the court session in the mode of video conference outside the court premises using their own technical means. Confirmation of the identity of the participant in the case is carried out with the use of an electronic signature, and if the person does not have such a signature, then in accordance with the procedure defined by Law ‘On the Unified State Demographic Register and Documents Confirming the Citizenship of Ukraine, Certifying the Persons or their Special Status’ or the State Court Administration of Ukraine;
- to make changes to the laws of Ukraine ‘On Ensuring Sanitary and Epidemic Welfare of the Population’, ‘On Mandatory State Social Insurance’, ‘On Protection of the Population from Infectious Diseases’, “ On the Principles of State Regulatory Policy in the Field of Economic Activity’, "On State Assistance to Business Entities’, ‘On Lease of State and Communal Property’, ‘On Environmental Impact Assessment’, ‘On Mandatory State Pension Insurance’, ‘On Collection and Accounting of a Single Contribution to Mandatory State Social Insurance’;
- recognize as invalid:
- Resolution of the Verkhovna Rada No. 937-IX of October 20, 2020 ‘On Measures to Counter the Spread of Coronavirus Disease (COVID-19) and to Protect All Vital Systems of the Country from the Negative Consequences of the Pandemic and New Biological Threats’;
- Resolution of the Verkhovna Rada No. 1004-IX of November 17, 2020 ‘On Timely Informing Citizens in case of Strengthening of Anti-Epidemic Measures for the Purpose of Proper Preparation for such Strengthening’;
- Law of Ukraine ‘On Social Support of Insured Persons and Business Entities during the Implementation of Restrictive Anti-Epidemic Measures Introduced to Prevent the Spread of Acute Respiratory Disease COVID-19 caused by SARS-CoV-2 Coronavirus on the Territory of Ukraine";
- Law of Ukraine ‘On Providing Assistance to Insured Persons during the Implementation of Restrictive Anti-Epidemic Measures Introduced to Prevent the Spread of Acute Respiratory Disease COVID-19 caused by SARS-CoV-2 Coronavirus’.
The Verkhovna Rada of Ukraine has considered and adopted in the first reading as a basis bill No. 9266 ‘On Electronic Agrarian Receipts’.
The main goal of the project is to introduce a new financial instrument for crediting agricultural production.
In the conditions of the war and russia's blockade of Ukrainian ports, which leads to a reduction in the income of agricultural enterprises, the key problem of Ukrainian farmers has become obtaining financing for the preservation, restoration and development of production. The bill is aimed at solving this problem by introducing electronic agrarian receipts as non-emission securities. At the same time, the bill does not repeal the Law of Ukraine ‘On Agrarian Receipts’, so traditional paper agrarian receipts will continue to be used.
Advantages of electronic agrarian receipts:
- electronic agrarian receipt as a non-issued security is an independent subject of circulation on the capital markets, accordingly, the creditor will be able to easily sell it and use the money received for further lending to farmers under new electronic agrarian receipts;
- bill expands both the range of entities that can issue electronic agrarian receipts at the expense of agricultural cooperatives, as well as the types of pledges: products of animal husbandry and primary processing;
- simplifying and reducing the cost of issuing, circulating and terminating electronic agrarian receipts compared to traditional paper ones – the farmer will be able to issue an electronic agrarian receipt simply from personal e-cabinet in the Electronic Agrarian Register, without paying money for the services of a notary;
- bill ensures the reliability of the electronic agrarian receipt. If the debtor does not fulfill the obligations under the electronic agrarian receipt, the creditor can obtain a writ of execution for the corresponding recovery by contacting the Register of Electronic agrarian receipts.
Adoption of the bill will help producers of agricultural products get wider access to loans, and also increase the range of creditors able to finance the agricultural sector, and reduce the costs of obtaining money.
The Ministry of Finance of Ukraine, by Order No. 305 of June 9, 2023, approved changes to the Regulations on the Registration of Individuals in the State Register of Individual Taxpayers.
The document provides, during the provision of administrative services related to the registration of individuals in the State Register of Individual Taxpayers, to provide the possibility of using the display in electronic form of the information contained, in particular, in the permanent residence permit (e-permanent residence permit), temporary residence permits (e-permit for temporary residence).
An e-ID and an e-passport for traveling abroad are presented by a person instead of and without additional presentation of a passport of a citizen of Ukraine, a passport of a citizen of Ukraine for traveling abroad. In the event that citizens of Ukraine present the e-ID and the e-passport for traveling abroad, the control bodies ensure verification of such documents in accordance with the procedure established by law.
To confirm information about the declared (registered) place of residence (stay), a citizen of Ukraine who lives on the territory of Ukraine, as well as a foreigner or stateless person who legally or temporarily resides on the territory of Ukraine, presents one of the following documents:
- extract from the territorial community register;
- a passport made in the form of a booklet;
- temporary certificate of a citizen of Ukraine.
An internally displaced person presents a certificate of registration of an internally displaced person or an electronic certificate of registration of an internally displaced person in accordance with the Procedure for preparing and issuing a certificate of registration of an internally displaced person, approved by Resolution No. 509 of the Cabinet of Ministers of October 1, 2014.
A new requisite ‘Name of the territorial community’ is provided in the following forms of documents:
- account card of a natural person – taxpayer (hereinafter – the Account card);
- notification of an individual who, due to religious beliefs, refuses to accept the registration number of the taxpayer's registration card (hereinafter – the Notification);
- application to change the data entered in the Account Card or Notification (for natural persons who have a mark in their passport about the right to make any payments by series and/or passport number), in information about the place of birth and place of residence.
When filling out the specified details, you should be guided by Order of the Ministry of Development of Communities and Territories of Ukraine No. 290 of November 26, 2020 ‘On Approval of the Codifier of Administrative Territorial Units and Territories of Territorial Communities’ (hereinafter – Order No. 290).
It is noted that during the registration of a passport of a citizen of Ukraine for the first time and the identification of a person, information interaction should be carried out between the electronic information resources of the State Migration Service of Ukraine and the State Tax Service in order to check the registration number of the taxpayer's registration card from the State Register of Individual Taxpayers or information about the refusal of its acceptance (for persons who, due to their religious beliefs, refuse to accept the specified number and have officially informed the relevant supervisory body about it).
Almost all appendices (except for appendices 4 and 9) to the Regulation are presented in the new editions.
The Ministry of Finance of Ukraine by Order No. 239 of May 9, 2023 ‘On Amendments to Order No. 841 of the Ministry of Finance of Ukraine of September 28, 2015’.
The Order was adopted with the aim of bringing Order of the Ministry of Finance No. 841 of September 28,2015 (as amended by Order of the Ministry of Finance No. 350 of March 10, 2016) into compliance with the provisions of Law of Ukraine No. 2888-IX of January 12, 2023 ‘On Amendments to of the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding Payment Services’.
The Order approves the improves form of the Report on the use of funds issued for a business trip or under signature, in terms of expanding the possibilities of using different types of signatures (signing by hand or using an electronic digital signature in accordance with the requirements of the laws of Ukraine ‘On Electronic Documents and Electronic Document Circulation’, ‘On Electronic Trust Services’).
The changes are required in connection with the update of item 170.9 of the Tax Code, which was introduced by Law of Ukraine ‘On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding Payment Services’ No. 2888-IX of January 12, 2023.
Law No. 2888, in particular, updated paragraph 170.9.4 of the Tax Code, which now provides for filling out report on the use of funds/electronic money issued for a business trip or under signature. This document is drawn up and submitted by taxpayers (in paper or electronic form) in the form established by the Ministry of Finance, in the event of:
a) availability of taxable income for the purpose of calculating the amount of tax;
b) the taxpayer's use of cash in excess of the amount of daily expenses (including the amount obtained with the use of payment instruments).
The legislative changes also provide that if during a business trip or the performance of certain civil legal actions, the taxpayer used payment instruments, including corporate (business) payment instruments or personal payment instruments, or their details for cashless payments and/or for receiving cash within sums of daily expenses and in the absence of taxable income, the report on the use of funds/electronic money issued for a business trip or for under signature is not compiled and submitted.
