On October 11, the Cabinet of Ministers of Ukraine amended Resolution No. 1236, which provides for tightening the rules for passenger traffic in regions where a ‘yellow’, ‘orange’ or ‘red’ level of epidemiological danger has been established.
From October 21, interregional carriage of passengers in regions with a ‘yellow’, ‘orange’ or ‘red’ level of epidemiological danger will be allowed provided that all drivers, aircrew and passengers have one of the following documents:
- a document confirming the receipt of a full course of vaccination, or a document confirming the receipt of a single dose of a two-dose vaccine for regions of the ‘yellow’ level of epidemic danger;
- an international, domestic or foreign certificate confirming vaccination against COVID-19 with one dose of a single-dose vaccine or two doses of a two-dose vaccine approved by the WHO for use in emergencies, a negative result of polymerase chain reaction (PCR) testing or recovery of the person from the specified illness, the validity of which is confirmed by means of the Unified state web portal of electronic services, in particular with the use of the mobile application of the Diia Portal (Diia);
- a negative result of testing for COVID-19 by PCR or rapid test for coronavirus antigen SARS-CoV-2, which is valid for 72 hours.
The new rules apply to both regular and non-regular passenger services. These are road transport on bus routes, air and rail interregional transport.
The relevant rules will not apply to urban and intra-regional transport.
The carrier is responsible for the availability of these documents for all drivers, crew members and passengers.
On October 8, the Verkhovna Rada of Ukraine adopted Law No. 1805-IX “On Amendments to Certain Laws of Ukraine Concerning the Indication and Submission of Information on the Final Beneficiary Owner and Ownership Structure of a Legal Entity”, which entered into force. It extended the deadline for submitting information on beneficiaries.
Legal entities have been waiting for the adoption of this law since July.
Let us remind, that according to part 4 of chap. X “Final and Transitional Provisions” of the Law of Ukraine “On Prevention and Counteraction to Legalization (Laundering) of Proceeds from Crime, Financing of Terrorism and Financing of Proliferation of Weapons of Mass Destruction” all legal entities must submit within three months from the date of entry into force documents to the state registrar for updating in the Unified State Register of information on the ultimate beneficial owner (hereinafter – UBO). Thus, the period from July 11 to October 11, 2021 was set to update this information.
Many legal entities, intending to comply with the law, were unable to provide information on the UBO, in particular due to insufficient bandwidth of the registration system due to the large number of registered legal entities required to provide information on beneficiaries and the short deadline for submission of relevant documents.
In this regard, the Verkhovna Rada passed a law extending this term for another nine months (until July 11, 2022).
The law does not make exceptions for enterprises where the founders are individuals, as provided by the relevant bill. Everyone will have to submit this information, but now by July 11, 2022.
The Committee on Finance, Tax and Customs Policy recommends that the Verkhovna Rada adopt in the second reading and in general a bill on the taxation of income from the organization and conduct of gambling and lotteries.
On October 6, the Committee on Finance, Tax and Customs Policy considered the draft Law “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Taxation of Income from the Organization and Conduct of Gambling and Lotteries” by video conference (No. 2713-д).
The bill proposes to improve some issues of taxation of income from gambling, lotteries, in particular:
- to clarify the concept and terminology;
- to tax the income from the activity of organizing and conducting gambling, activities of issuing and conducting lotteries at a flat rate – 10%, while abolishing the transition period. It is established that the accrued income tax on the specified activity is the difference and reduces the financial result before taxation of such activity;
- not to tax the personal income tax (prize) in gambling or lottery, the amount (value) of which does not exceed eight times the minimum wage;
- cancel the payment of annual fees for a license to organize and conduct bookmaking activities, to organize gambling casinos on the Internet, as well as for a triple-rate fee for slot machine until the day of commissioning of the State online monitoring system.
