The Ministry of Economy of Ukraine, by Order No. 20599, approved documents that will allow registration of new patent attorneys.
New rules for the registration of persons intending to become patent attorneys and their activities have come into effect. The corresponding order entered into force on March 11, 2024.
A total of four documents were approved by order. These are, in particular:
- Regulations on Patent Attorneys. The document defines who patent attorneys are, how they act, their rights and duties;
- Regulations on the Certification and Appeal Commission. The documents regulate the consideration of applications and complaints during the procedure of certification
- Regulations on the State Register of Patent Attorneys. It defines the procedure for updating information on all registered patent attorneys in Ukraine and the possibility of obtaining free access to it in electronic form.
With the certification of new patent attorneys, the number of certified professionals in the field of intellectual property in Ukraine, who provide services in this field and will be able to represent the interests of national innovators and foreign investors, will increase.
The President of Ukraine has signed Law of Ukraine No. 3603-IX of February 23, 2024 "On Amendments to the Tax Code of Ukraine on Improving Online Communication with Taxpayers and Clarifying Certain Provisions of the Legislation". It entered into force on March 16, 2024.
By law:
- the terms for reimbursement of value added tax have been determined, shortened to 20 days in desk audit and up to 40 days in documentary audit;
- the issue of installation of tax benefits regarding the payment for land and tax on immovable property, other than a plot of land in the territories, in respect of which a decision has been made on the mandatory evacuation of the population (the adoption of a decision by village, settlement, city councils, military administrations and civil and military administrations is mandatory) has been solved;
- the responsibility for erroneous indication by the taxpayer in the payment documents the budget account of the recipient of the funds has been canceled (provided timely payment is made);
- the cases of interaction of the taxpayer with the controlling body in the mode of video conference have been expanded (except for the review of complaint materials and checks on mutual agreement procedures);
- the issue of establishing the exchange of information between tax authorities and the Central Depository of Securities and depository institutions authorized to service the accounts of owners of company shares in the accounting system of company shares has been resolved;
- the terms of budgetary compensation have been shortened;
- the procedure for involving commodity exchanges in the sale of property under tax lien has been modernized ;
- it is possible to take into account the taxpayer's request for inclusion in the Register of non-profit institutions and organizations, registration by the taxpayer of value added tax and single tax not only during state registration of a new legal entity, but also when submitting an application for state registration of changes to information about a legal entity;
- the limitation for payers of the minimum tax liability regarding the period for applying for reconciliation of data, which is currently only thirty days from the date of delivery of the tax notice-decision, etc., has been canceled.
The Ministry of Economy of Ukraine developed a draft order "On Amendments to Order of the Ministry of Economy of Ukraine No. 991 of September 9, 2009 ".
It is proposed to bring the licensing procedure for the export of goods into compliance with:
- Resolution of the Cabinet of Ministers of Ukraine No. 1402 of December 27, 2023 "On Approval of Lists of Goods, Export and Import of which are Subject to Licensing, and Quotas for 2024";
- Law of Ukraine "On Regulation of Economic Activities with Ozone-Depleting Substances and Fluorinated Greenhouse Gases" and other legislative innovations, in particular in the field of digitalization.
The draft order provides for:
- submission of documents by applicants and obtaining a License in electronic form through the information system of the Ministry of Economy of Ukraine or through the means of the Unified State Web Portal of Electronic Services;
- reduction of the list of documents submitted by the applicant to obtain a License and clarification of the procedure for submitting them and obtaining a License;
- determination of the procedure for obtaining approval for the export of goods through the system of electronic interaction of executive power bodies from central executive power bodies in cases determined by the Government of Ukraine;
- submission by applicants of a payment order or payment information in electronic form;
- issuance of the License if there is information about the fact of payment in the relevant software products;
- bringing the terminology of Order No. 991 into compliance with the current legislation;
- updating the list of grounds for refusal to issue a License.
The authors of the project believe that the document liberalizes and unifies the procedures for issuing licenses for the export of goods.
The Pension Fund of Ukraine, by Resolution No. 3-1 dated January 19, 2024, approved changes to the Procedure for drawing up, producing and issuing documents confirming the appointment of a pension to a person.
The purpose of the changes is to create a pension certificate in electronic form (e-pension certificate) without making a paper or electronic copy.
Thus, it is provided that at the request of the person to whom a pension has been assigned, a pension certificate in electronic form (e-pension certificate) can be issued without producing a paper or electronic counterpart.
Accordingly, the Procedure has been supplemented with a new section VI "Formation of an e-pension certificate". According to it, an e-pension certificate will be created if there is information in the Register about the appointment of a pension to a person, including a digitized image of the person's face, and will be displayed on the DiIa Portal. Its formation will be free.
In order to create and use an e-pension card, a person must have the registration number of the taxpayer's account card and install the DiIa Portal mobile application on an electronic device whose criteria support the use of such an application, and undergo electronic identification.
The e-pension certificate will contain a unique electronic identifier (QR code, bar code, digital code), which provides a link to the corresponding confirmation record on the Pension Fund web portal.
A notification about the formation of an e-pension certificate together with a unique electronic identifier (QR code, barcode, digital code) or about the impossibility of its formation due to the lack of necessary information will be sent to the person automatically through the mobile application of the DiIa Portal.
The e-pension certificate is used by a person without additional presentation of a paper pension certificate, an electronic pension certificate or a payment card that is also a pension certificate.
In order to ensure the possibility of checking the e-pension certificate and to receive electronic copies (information, data) at the individual's decision, state authorities, local self-government bodies, legal entities and individuals can connect their own information systems to the Diia Portal in the manner specified by law.
Electronic copies of the e-pension certificate may be submitted and used at the individual's request in the same cases where the law provides for the submission and use of copies of the pension certificate.
Electronic copies of the e-pension certificate will be generated by means of the Diia Portal with the imposition of a remote qualified Diia electronic signature. The personal signature and qualified electronic seal of the Diia Portal technical administrator with the corresponding qualified electronic time stamp.
Verification of electronic copies (information, data) will be carried out by checking the remote qualified electronic signature of Diia. The personal signature and qualified electronic seal of the technical administrator of the Diia Portal in accordance with the requirements of the Law "On Electronic Trust Services".
The new edition also sets out the Application for the production of a pension certificate (Appendix 1 to the Procedure) and the Sample and description of the paper certificate form (Appendix 2).
The Ministry of Finance of Ukraine by Order No. 93 of February 22, 2024 made changes to the Regulation on the registration of natural persons in the State Register of natural persons - taxpayers, approved by Order of the Ministry of Finance No. 822 of September 29, 2017. In this way, the Ministry of Finance brings the norms of Regulation No. 822 into compliance with the legislation.
The amendments have been made to:
- the first paragraph of item 4 of Chapter III of Regulation No. 822, namely, the words "in the field of electronic trust services" were changed to the wording "in the fields of electronic identification and electronic trust services";
- item 4 of Chapter XIV of the Regulation, where the words "On electronic trust services" are replaced by the wording "On electronic identification and electronic trust services".
The Cabinet of Ministers of Ukraine has adopted Resolution No. 261, which amends Resolution No. 303, which established a moratorium on state control and market supervision measures under martial law.
In particular, the changes provide for the resumption of unscheduled audits on compliance by business entities with the requirements of legislation regarding the application of state-regulated prices, consumer rights protection and metrological supervision in the field of housing and communal services, in the event of a threat to the interests and health of people. In addition, a full restoration of all inspections, including planned inspections in accordance with the requirements of the three technical regulations, which will primarily be covered by the ACAA Agreement with the EU on the so-called "industrial visa-free" or recognition of markings and procedures in the field of conformity assessment, is expected. In particular, we are talking about technical regulations on the safety of machines, low-voltage equipment and electromagnetic compatibility.
Resumption of audits is a prerequisite for signing the ACAA Agreement with the EU and is part of the fulfillment of our European integration obligations. Market supervision checks should be an important tool to ensure the safety and quality of products and services offered to consumers, as well as to support the stability and development of markets.
The Ministry of Finance of Ukraine by Order No. 58 of February 9, 2024:
- has published a new version of the Notice of participation in the international group of companies;
- has made changes to the Procedure for drawing up a Notice of participation in the international group of companies.
The Order specifies that taxpayers who are members of the relevant tax authority and carry out controlled transactions in the reporting year are required to submit the Notification by October 1 of the year following the reporting year. If the last day of the deadline for submitting the Notice falls on a weekend or holiday, then the last day of the deadline is the working (banking) day that follows the weekend or holiday.
Also, some changes affect the procedure for filling out the Notice, which is prescribed in section II.
