The President of Ukraine has signed the Law on Legalization of Gambling Business in Ukraine (draft No. 2285-д). The law will enter into force the day after its publication, except for amendments to the Criminal Code of Ukraine, as well as the rules of operation of bodies conducting certification of gaming equipment subject to certification.
The Law provides comprehensive regulation of the gambling market in Ukraine:
- an exclusive list of activities in the field of gambling that are allowed in Ukraine is introduced;
- a system of licensing activities in the field of gambling is introduced with a differentiated amount of license fees depending on the type of activity, location of the gambling establishment;
- strict requirements are set for the financial condition of gambling organizers in order to ensure their financial stability and guarantee the payment of winnings;
- special requirements are introduced for the compliance of gambling equipment used for gambling with generally accepted international standards;
- principles are created for the introduction of restrictions on the activities of operators who are not registered in Ukraine and do not have the appropriate license;
- requirements are set for players and their identification, which will help prevent the negative consequences of participating in gambling, including persons under the age of 21;
- a register of self-restricted persons and persons in respect of whom there are other restrictions is created, which makes it possible to restrict the participation in gambling of an individual for a period of six months to three years;
- the principle of “responsible gaming” is introduced, which provides for the organizer of gambling to take measures to prevent and minimize the negative consequences of the participation of individuals in gambling and create mechanisms to combat gambling addiction (ludomania);
- restrictions on gambling venues are established and amendments are made to the Law of Ukraine “On Advertising” introducing restrictions on gambling advertising;
- financial, administrative and criminal liability for violation of the legislation of Ukraine in the field of gambling is established.
The State Tax Service of Ukraine through the Office of Large Taxpayers has reminded that the laws “On Amendments to the Law of Ukraine “On the use of registrars of settlement transactions in trade, catering and services” and other laws of Ukraine on de-shadowing payments in trade and services” No. 128-IX and “On Amendments to the Tax Code of Ukraine on the de-shadowing of payments in the field of trade and services” № 129-IX introduces a number of innovations in the use of payment transaction recorders (hereinafter – PTR).
In particular, the law provides for penalties (financial) sanctions for non-application of PTR or software PTR, or their application in violation of the established requirements.
It should be noted that the introduction of new fines was planned from April 19, 2020, but Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to support taxpayers for the period of measures to prevent the emergence and spread of coronavirus disease (COVID- 19)” No. 533-IX the terms of application of penalties were postponed.
Thus, a temporary fine of 10% (for the first violation) and 50% (for each subsequent violation) of the value of goods (works, services) sold in violation will be applied from August 1, 2020.
At the same time, from January 1, 2021, the amount of the fine will be 100 and 150% of the value of goods (works, services) sold in violation for the first and subsequent violation, respectively.
However, additional penalties to those already provided by the Law of Ukraine “On the use of payment transaction recorders in the field of trade, catering and services” No. 265/95-ВР (as amended) are not set.
The State Tax Service of Ukraine has reported that the work on detection and termination of money laundering schemes has been intensified.
In particular, the specialists of the capital's tax are actively working among enterprises that transfer their property rights to fraudsters for further use in the schemes of artificial formation of the tax credit for value added tax (hereinafter – VAT).
The tax authorities has explained the consequences of the work of fictitious enterprises.
Thus, for the country's budget, a significant reduction in revenues leads to delays in social benefits.
For business owners, the implementation of such operations leads to prosecution.
For businesses, the use of such services makes it impossible to work in the legal sector of the economy and tarnishes the reputation.
For heads of companies, the right to use an electronic digital signature and their personal data for use in criminal schemes entails liability under applicable law.
Tax officials has urged the taxpayers to check their partners for decency and honesty. In case of doubt, it is better to abandon transactions with such business partners.
The National Bank of Ukraine has announced a change in the rules of interaction between banks and customers – individuals and legal entities when working with cash.
Relevant norms are contained in Resolution of the Board of the National Bank of Ukraine “On Approval of Amendments to the Rules for Determining Payment Signs and Exchange of Banknotes, Exchange and Circulation Coins of the National Currency of Ukraine” No. 114 of July 31, 2020, which enters into force on September 1, 2020.
According to the document, the National Bank has:
- clarified the definition of a number of signs of wear and damage of banknotes;
- determined that not only authorized banks, but also all other Ukrainian banks can accept and transfer significantly worn banknotes for examination to the central bank;
- extended to collection companies the requirements previously met only by banks and related to the withdrawal and transfer of suspicious banknotes for research to the National Bank of Ukraine, as well as the withdrawal and transfer of banknotes painted with a special solution due to unauthorized interference with special storage device ;
- introduced a new requirement for the organization and conduct of training events by banks and collection companies in order to increase the level of knowledge of employees working with cash, signs of authenticity and payment of banknotes (coins) of national currency;
- abolished the norm on sending posters and booklets with the description of banknotes (coins) to banks by the National Bank of Ukraine, as their electronic version is posted on the pages of the official Internet representation of the regulator.
The State Labor Service of Ukraine has clarified the maximum duration of leave an employee is entitled to receive for the time worked.
According to Part 5 of Art. 11 of the Law on Leave (hereinafter – the Law) it is prohibited to refuse in granting full annual leave for two consecutive years.
Part 2 of Art. 12 of the Law stipulates that the unused part of annual leave must be granted, as a rule, by the end of the working year, but not later than 12 months after the end of the working year for which the leave is granted.
The Law also sets limits on the total duration of annual basic and additional leave (may not exceed 59 calendar days, and for workers engaged in underground mining – 69 calendar days) per working year.
According to explanatory letter of the Ministry of Social Policy of Ukraine “On granting annual basic and additional leave for not more than 59 calendar days” No. 793/0/204-19 of July 8, 2019 in case the employee after using in the relevant working year annual leave for this year is granted unused annual leave for the previous period, this restriction does not apply.
After all, if an employee for any reason has not exercised the right to annual leave for the previous few years, he/she has the right to use it. Upon dismissal, regardless of the grounds, the employee is paid compensation for all unused days of annual leave.
The legislation does not provide for a statute of limitations after which the employee loses the right to annual leave, does not prohibit the provision of annual leave in case of non-use.
The Fund of the Social Insurance of has assured that sick leaves are paid even if the illness persists after dismissal
The question has arisen again because more and more employers are resorting to optimizing production, changing working conditions and reducing the number of employees due to prolonged quarantine.
Temporary incapacity benefit due to illness or injury not related to an accident at work, as well as in the case of isolation from COVID-19, is paid by the Social Insurance Fund to insured persons from the sixth day of incapacity for the entire period until recovery or disability confirmation. Payment is made regardless of the dismissal, termination of business or other activities of the insured person during the period of disability, in the manner and amount prescribed by law.
The employer pays for the first five days of temporary incapacity at its own expense.
Dismissal during temporary incapacity for work is not a ground for refusing to pay for sick leave.
