The Cabinet of Ministers of Ukraine approved the initiated and developed by the Ministry of Economic Development and Trade resolution on the possibility of extending the terms of payments for export and import of goods, in case the National Bank of Ukraine (NBU) established deadlines for such transactions, and also approved certain groups of goods and economic sectors that would be submitted to the NBU to establish exceptions and peculiarities for them. This is reported on the official website of the Ministry of Economic Development and Trade.
As it is known, on June 21, 2018, the Verkhovna Rada adopted the Law of Ukraine “On Currency and Currency Transactions” in order to liberalize the currency regulation in Ukraine.
This law, in particular, specifies that the NBU has the right to set limits on payments for export and import transactions. In addition, during certain transactions on export and import of goods, the deadlines for payments set by the NBU, may be extended by the Ministry of Economic Development, by issuing a corresponding opinion.
The decision of the Ministry of Economic Development, in particular, provides for:
- approval of the procedure for issuing conclusions on the extension of the deadlines for the calculation of certain export and import transactions of goods established by the NBU, which, in particular, establish the basis for obtaining a conclusion, the list of documents submitted by the subjects of management for its receipt, terms of consideration, the exclusive grounds for refusal to issue it;
- submission of documents by business entities for obtaining a conclusion in paper and electronic form (through the Unified State portal of Administrative Services);
- disclosure of information on the issued conclusions on the official website of the Ministry of Economic Development and Trade.
The adoption of this decision will increase the openness, transparency, regularity and predictability of the executive authorities’ actions in issuing conclusions on the extension of the deadlines for payments for export and import transactions.
The Government also approved the Ministry of Economic Development’s order, which approved the list of goods and economic sectors for which the NBU has the right to apply exceptions or peculiarities of payments for export-import transactions, namely:
- for goods used by the subjects of space activity and aircraft construction for the manufacture and development of various systems of spacecraft, complexes, etc., as well as those that are in the development, production, refurbishment, repair, modification, maintenance of aviation equipment;
- for goods that are exported and imported under product-sharing agreements;
- for goods imported under the state contracts for defense orders;
- for services (except transport and insurance), works, intellectual property rights and other non-proprietary rights exported;
- for medical services imported to provide treatment (including examination and diagnosis) abroad of Ukrainian citizens with diseases, in accordance with the approved by the Ministry of Health list of orphan diseases that lead to shortening of life expectancy of patients or their disability and for which there are recognized methods of treatment.
- for goods and services subject to procurement in accordance with procurement agreements concluded by the Ministry of Health with procurement organizations or agreements for the purchase of medicines, medical products, auxiliary and other medical supplies and services, which are concluded by the central purchasing an organization-state enterprise, the founder of which is the Ministry of Health.
The State Fiscal Service of Ukraine on its official site reported that payers had an opened online access in the Electronic Cabinet to the information on the compliance of the taxpayer with the risk criteria determined in accordance with paragraph 10 of the Procedure for suspending the registration of a tax invoice/adjustment calculations in the Unified Register of Tax Invoices, approved by the decree Cabinet of Ministers of Ukraine “On Approval of Procedures for Suspension of the Registration of a Tax Invoice/Adjustments Calculations in the Unified Tax Registers of Tax Invoices” of 21.02.2018, No. 117.
Information on the compliance of the payer with the criteria of riskiness (if any) should be reflected in the personal office with the indication of the point of such criteria, as well as the date of entering/leaving the taxpayer to/from the list of risky taxpayers.
In addition, in the Electronic Cabinet, payers have access to the indicators: D (load over the last 12 calendar months), P (VAT amount indicated in tax invoices/adjustment calculations of the quantitative and cost indicators registered in the Unified Register of Tax Invoices in the reporting period) regarding periods, and the positive tax history of the taxpayer according to certain criteria.
The State Fiscal Service of Ukraine in the category 101.17 “ZIR” answered the questions, what actions of the payer, if during the operational day there were not sent receipts on acceptance or rejection, or suspension of registration of the tax invoice/adjustment calculation?
Considering all components of the registration of the tax invoice and/or adjustment calculation in the Unified Register of Tax Invoices (hereinafter – URTI), in order to clarify the circumstances under which receipts for receipt or rejection of the tax invoice or the suspension of registration of the tax invoice/adjustment calculation were not sent during the operational day, representatives of the fiscal department suggested:
1. Through the electronic cabinet, by means of a real-time view, to reconsider the data of the URTI on the taxpayer’s or its counterparties’ tax invoices and/or adjustments calculations;
2. Contact the Taxpayers Service Center at your location or hotline at 0-800-501-007 (direction 0) with a detailed description of the situation;
3. If after sending the tax invoice or the adjustment calculation within 2 hours receipt is not received, the Electronic Office does not have registration data and the inspector by phone confirmed the absence of receipt of the document, then you must send the document again to the registration.
The National Bank of Ukraine by its Resolution “On Approval of the Amendment to the Regulation on the Cash Transactions in the National Currency” of 12.02.2019, No. 37, in order to reduce the regulatory impact on business entities, regulated a number of issues related to the procedure for cash transactions in the national currency.
In particular, the following issues are detailed:
- it was clarified the rules on the recognition of cash in the application of cash registers with the requirements of the order of the Ministry of Finance “On approval of Procedures on registration of cash registers and register of payment transactions” (as amended – Order of 20.09.2018 No. 773) dated 14.06 .2016, No. 547. In particular, it is possible to recognize cash at the offices of separate departments of institutions/enterprises that carry out cash settlements with the use of cash registers without a cash book, by providing storage the daily fiscal reporting checks (daily Z-reports) electronically for three years and the entry of information in accordance with the fiscal reporting checks into the corresponding books of accounting (accounting books for settlement transactions – if used);
- in view of the appeals and proposals of financial market participants, changes were made to the procedure for setting the cash limit for non-bank financial institutions that received a license for transferring funds in national currency without opening an account and which, in addition to cash withdrawal transactions for further transfer, issue cash transfers. Non-bank financial institutions are requested to set a cash limit in the amount necessary to ensure timely and full implementation of obligations to pay remittances at the first request of the recipient;
- it was clarified the concept of separate subdivisions of economic entities and it is determined that these are affiliates, representative offices, departments that are allocated part of the property of economic organizations, exercising in this regard the right to operational use or other property rights provided by the legislation of Ukraine, and other structural units (stationary or mobile), where goods are sold, services are provided and settlement transactions are carried out.
In addition, the decree expanded the list of cases that are not subject to restrictions of cash settlements between business entities and individuals in the amount of UAH 50 000.
Now, such restrictions do not apply to payments related to wages (in particular, taking into account the social significance of such issues) and to use cash from the fund of operational-search (silent investigation) actions.
The Ministry of Social Policy of Ukraine in its letter “On the title of positions “General Director” and “Director” of 06.02.2019 Sec. No. 19/0/193-19 reported that the difference between “Director” and “Director General” is that the first manages the management of one organizational unit (enterprise, organization, complex, etc.), and the second one usually manages several organizational units that constitute the corresponding unified structure (association, concern, unification, etc.).
At the same time, if in accordance with the constituent documents and the organizational structure of the company, certain directors (types) of activities are managed by directors on relevant issues (“Director of Economics”, “Director of Finance”, “Technical Director”, etc.), and not Deputy Directors on similar issues, then “general” manager may also be “Director General”.
In addition, in the event of the creation (in accordance with the statute of a limited liability company) of a collegial executive body – “Directorate” headed by the Director General, the title of positions may be used in the company’s staffing schedule:
- “Director General of the Directorate of the Limited Liability Company” or “Director General of the Limited Liability Company”;
- “Deputy General Director of the Directorate of Limited and Additional Company” or “Deputy General Director of the Limited Liability Company”.
Such positions are formed from the mentioned basic name of the general director.
The State Labor Service of Ukraine on its official site reported that the night time is from 10 p.m. to 6 a.m.
When working at night, the established duration of work (shift) is reduced by one hour. This rule does not apply to workers who already have a shorter working time.
The length of the night work is equal to the day time in which it is necessary according to the conditions of production, in particular in continuous production, as well as in shift works at six-day working week with one day off.
It is prohibited to engage in work at night time:
1) pregnant women and women who have children aged under three years;
2) people under the age of eighteen years;
3) other categories of employees provided by the Legislation.
Attraction of women to works at night is not allowed, except for those sectors of the national economy, where this is caused by special necessity and is allowed as a temporary measure.
Also, the restrictions do not apply to women who work at enterprises where only members of one family are employed.
Work of persons with disabilities at night time is allowed only with their consent and provided that this does not contradict the medical recommendations.
