The President of Ukraine signed the Law “On Amendments to the Law of Ukraine” On Public Procurement “and some other legislative acts of Ukraine on improvement of public procurement” No. 114-IX, which was approved by the Verkhovna Rada of Ukraine on September 19, 2019.
The law is aimed at ensuring efficient, transparent and quality public procurement, prevention of corruption, development of competitive environment and fair competition in public procurement in Ukraine.
The document contains a number of innovations that will help to increase the efficiency of procurement, introduction of personal responsibility for violation of the legislation in the field of procurement, improvement of the mechanism of tenders appeal, harmonization with international standards.
In particular, according to the law, the use of the ProZorro electronic system becomes mandatory for public procurement with a value of UAH 50 thousand (previously the threshold was UAH 200 thousand). This will help bring more than a quarter of a million purchases a year out of the shadows.
The law also obliges the customer to report to ProZorro on all purchases at a cost of 1 kopeck (previously – from UAH 50 thousand).
Those who won tenderer will have 24 hours to correct minor mistakes in the tender proposal. This will allow entrepreneurs not to lose the tender, and the contracting authority – to save the most favorable offer.
The document also introduces a differentiated fee for filing a complaint with the Antimonopoly Committee of Ukraine (hereinafter – AMCU) (through a separate resolution of the Cabinet). This will put an end to the unreasonable appeal of a large number of procurement and delay in tenders. The law also provides for a refund if the complaint of the vendor is satisfied. The cutomer is responsible or failure to comply with the decision of the AMCU and is subject to a fine.
In addition, the law enhances responsibility for the breach of legislation by unfair customers and establishes the personal responsibility of officials. In particular, if goods, works and services are purchased prior to/without procurement, or a contract is concluded prior to/without procurement, then the head of the customer will be fined from 2 to 10 thousand non-taxable minimum incomes.
The law also provides for a tool to combat dumping – the system will indicate an abnormally low price, and the supplier must justify ii to conclude the contract with the customer.
The document also provides new tools for improving procurement efficiency, including ProZorro Market online catalogs and positions of authorized persons for professionalization of procurement.
In addition, the law extends the procurement of medicines and vaccines through international organizations for up to 2 years (until 2022). The Cabinet of Ministers of Ukraine will approve the list of medicines and the procurement procedure.
This law will enter into force on the day following its publication and will be implemented six months after its publication, except for p.VI, which will take effect 12 months after its publication.
The President of Ukraine on September 20, signed Laws “On amendments to the tax code of Ukraine on unshadowing of payments in trade and services” (Draft Law No. 1073) and “On Amendments to the Law of Ukraine “On the use of payment transaction registers in the field of trade, catering and services” concerning unshadowing the payments in the field of trade and services»” (Draft Law No. 1053-1).
They are aimed at protecting legitimate business from unfair competition, eliminating the share of cash payments from the shadow circulation, “gray” goods, improving the efficiency of tax administration and state control over payment transactions.
The implementation of the provisions of the documents will help to increase the overall level of tax culture and consumer protection by gradually expanding the fiscalisation of payment transactions and the introduction of innovative technological solutions in the form of program registrars of payment transactions as an alternative to classic PTRs.
The adopted amendments provide for the possibility of using both classical and program PTR, registration of program PTR via e-cabinet.
The cashback norm will take effect on October 1, 2020. It stipulates that a consumer who has made a purchase in excess of UAH 100 and received a check will be able to check it for authenticity and, if it turns out that the soft copy of payment document is not transmitted to the controlling authorities, to write a complaint on the basis of which a verification of seller can be ordered. If the check confirms that the seller has violated the procedure of payment transactions, he will be fined and 100% of the value of the purchased goods will be returned to the buyer.
Also, from October 1, 2020, a full fine for non-use of PTRs or failure to issue a check (100% of the amount in the case of the first breach and 150% in the case of each subsequent breach), which were previously applied in a limited amount, will apply, and the general rules for the use of the PRT will apply for certain categories of single tax payers of groups II-IV (without limitation of the amount of income for a calendar year), who:
- sell technically complex household goods subject to warranty repair;
- sell medicines, medical products and provide paid health care services;
- sell jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;
- retail second-hand goods in stores;
- conduct restaurants, cafes, fast food restaurants business;
- conduct travel agencies, tourist operators business;
- conduct hotels and similar accommodation business;
- sell textiles, parts and accessories for motor vehicles according to the list approved by the Cabinet of Ministers.
The general rules for the use of PTR for all taxpayers of group II-IV will enter into force on January 1, 2021, simultaneously with the increase of the marginal volume of income for group II of single tax payers from UAH 1.5 to 2.5 million.
The mandatory PRT requirements will not apply to group I of single tax payers.
The State Tax Service of Ukraine in the individual tax advice “On rounding up the total amounts of cash payments for goods (in check)” of October 10, 2019 No. 700/6/99-00-05-04-01-15/ІПК reported that in the details of the payment documents can additionally print the total value of goods purchased (services received) within the fiscal check as follows:
- after line 7 of the fiscal check, before line 8, add new lines “Total value of purchased goods (services received) according to check before rounding” and “Rounded discount/rounded markup”;
- in line 8 of the fiscal check “AMOUNT” indicate “Total value of purchased goods (services rendered) according to check after rounding”. This sum is the sum of the calculation according to the relevant payment document.
The summary of the payment transactions of the Z-report and the X-report should contain total amount of payment transactions for goods sold (services provided). That is, the amount of payment documents after rounding.
The rounding should be understood as a mathematical operation that involves replacing a number in the direction of increasing or decreasing with appropriate accuracy. However, rounding is not a discount or markup, advertising or promotion of the sale of goods (works, services) within the meaning of these terms, defined by the legislation of Ukraine (i. 4 of the NBU Resolution “On optimization of circulation of small denomination coins” No. 25 of March 15, 2018; hereinafter – Resolution No. 25).
If the PTR software does not provide for additional lines in the fiscal check, you should contact the service center or the PTR manufacturer.
Please note that Resolution No. 25 does not provide for the delay in fulfilling the requirements for checks to be completed before and after rounding. Resolution No. 25 entered into force more than a year ago, on July 1, 2018. Thus, the business entities, service centers and PTR manufacturers had enough time to take appropriate measures to comply with the requirements of the current legislation in terms of rounding up the total amounts of cash payments for goods (in check).
The State Labor Office of Ukraine answered the following questions: “Can an employer ask a woman about her pregnancy when hiring?”, “How should an employer behave if a woman has notified about her pregnancy during interview”, “Does employer have a right to fire the pregnant woman if she failed the test? ”.
When being interviewed the women are often asked questions which have nothing to do with their professional characteristics but violate their personal space. In particular, it is a question of the condition of the woman at the moment of employment.
The legislation of Ukraine prohibits any manifestation of sex discrimination. This is stated in the Constitution of Ukraine (Article 24), the Law of Ukraine “On Equal Rights and Opportunities for Women and Men” and in Art. 2 of the Labor Code of Ukraine (hereinafter – LCU).
In addition, Art. 184 of the LCU prohibits the refusal of employment of women for reasons connected with pregnancy or the presence of children under three years of age, as well as single mothers for a child under the age of 14 or a disabled child.
If such categories of persons are refused to be employed, the employer is obliged to inform them of the reason for the refusal in writing.
In turn, a woman can appeal such a refusal in court. Therefore, it is inappropriate to ask such questions when hiring.
Concerning the probationary period. Article 26 of the LCU prohibits the imposition of probation for pregnant women; single mothers who have a child under the age of 14 or a child with a disability.
However, if a woman does not notify on her pregnancy during interview and tells about it during the probationary period, the dismissal of the employee as not having passed the probationary period is forbidden by law, since it is considered dismissal at the initiative of the employer (Article 184 of the LCU).
To confirm her pregnancy, a woman must provide her employer with an appropriate medical report.
