Kyiv City Council has informed that due to the deteriorating situation with the incidence of coronavirus in the capital, Kyiv is imposing strict quarantine restrictions from March 20 to April 9. This was stated by Mayor Vitalii Klychko during an online briefing.
“I want to bring to your attention the urgent information. More than a thousand new cases of coronavirus in Kyiv over the past day again. The number of hospitalized patients is increasing. During the day, 148 people were hospitalized with coronavirus. As well as patients with suspected COVID-19, patients with pneumonia and influenza. Today there are more than 3,300 coronavirus patients in hospitals! Occupancy of beds in medical institutions of the city is already more than 70 percent. The situation with the spread of the virus without exaggeration is threatening. The government has not yet classified Kyiv as a “red” zone. We are in the “orange”, – Vitalii Klychko said.
He reminded that the capital appealed to the Cabinet of Ministers of Ukraine to expand the list of restrictions in force in the “orange” zone. Because since February 17 this year it is in the competence of the Government.
“We haven’t been heard. The Cabinet washed its hands of it and left the local authorities alone to resolve the situation. And since the prime minister said yesterday that the local authorities are not to be prevented from making certain decisions, we see this as the right to respond quickly to the situation. And the situation is difficult and can be catastrophic. I'm not scaring anyone right now. But I urge everyone to realize this!” – the mayor of Kiev emphasized.
According to Vitalii Klychko, in order to stop the rapid spread of the coronavirus, the city's emergency commission decided to impose strict quarantine restrictions.
“From midnight on March 20 – that is, on the night from Friday to Saturday – Kyiv imposes strict quarantine restrictions. Because we need to save people's health and lives! The work of cultural institutions will be banned. Cinemas, theaters, museums and concert halls will be closed. As well as shopping and entertainment centers, except for grocery stores, pharmacies, pet stores, shops selling hygiene products and household chemicals. It is also prohibited from holding religious services if the area of the premises is not at least 10 square meters per person. It is forbidden to hold mass events (entertainment, sports, cultural, advertising and others). And also – the presence of spectators at sports competitions. The latter also applies to today's big football match, which will take place in Kyiv”, – Vitalii Klychko said.
Catering establishments will work exclusively to order “take away”. Gas stations will serve customers in compliance with strict standards and without the operation of the cafe. Hairdressers and beauty salons will work by appointment. As well as fitness centers and gyms, but without group classes.
Kindergartens will also be open for now. Schools will return to school after the holidays, but remotely.
All enterprises and organizations of the budget sphere are moving to remote work.
Private business should also switch to home working as much as possible. Except for critical infrastructure enterprises.
The public transport of the capital will work in the usual mode with observance of strict norms of transportation of passengers and a mask mode and filling of 50 % of seats.
“We introduce these restrictions for three weeks – until April 9 inclusive. I urge everyone to act consciously and responsibly to the situation and to comply with the restrictions that will be imposed! We need to buy time and do everything to prevent the collapse of the medical system, so as not to endanger people's lives!” – Vitalii Klychko emphasized.
The State Tax Service of Ukraine in category 101.04 “ZIR” has answered the question "Are the funds received as a result of rounding in accordance with the resolution of the NBU Board “On optimizing the circulation of small denomination coins” included in the VAT tax base?"
Item 4 of Resolution of the Board of the NBU “On optimizing the circulation of small denomination coins” No. 25 of March 15, 2018 (hereinafter – Resolution No. 25) establishes the obligation of legal entities regardless of organizational and legal form and form of ownership and individuals engaged in business activity, from July 1, 2018, in the absence of coins of small denominations, to round off the total amounts of cash payments in the check for goods (works, services) and total amounts of payments in the act of issuance of funds or other document issued during the refund in case of return of the goods, according to the rules established by the specified item.
Rounding should be understood as a mathematical operation, which consists in replacing a number in the direction of increase or decrease with the appropriate accuracy.
Rounding is not a discount or surcharge, advertising or promotion of the sale of goods (works, services) within the meaning of these terms defined by the legislation of Ukraine.
In accordance with paragraph 194.1.1 of the Tax Code of Ukraine (hereinafter – the Tax Code) value added tax (hereinafter – VAT) is 20, 7 and 14% of the tax base and is added to the price of goods/services.
According to paragraphs “a” and “b” of item185.1 of the Tax Code the object of taxation are the transactions of taxpayers for:
a) supply of goods, the place of supply of which is located in the customs territory of Ukraine, in accordance with Art. 186 of the Tax Code, including transactions on gratuitous transfer and transfer of ownership of collateral to the borrower (lender), goods transferred on the terms of a trade credit, as well as the transfer of the object of financial leasing for use by the lessee/leaseholder;
b) supply of services, the place of supply of which is located in the customs territory of Ukraine, in accordance with Art. 186 of the Tax Code.
Subitem 188.1 of the Tax Code stipulates that the tax base of transactions for the supply of goods/services is determined on the basis of their contract value, taking into account national taxes and fees (except for excise tax on retail sales of excisable goods, mandatory state pension insurance withheld the cost of cellular mobile services, VAT and excise tax on ethyl alcohol used by manufacturers – entities for the production of medicines, including blood components and drugs made from them (except for medicines in the form of balms and elixirs).
In this case, the tax base for transactions for the supply of goods/services may not be lower than the purchase price of such goods/services, the tax base for transactions for the supply of self-manufactured goods/services may not be lower than normal prices, and the tax base for transactions for non-current assets may not be lower than book (residual) value according to the accounting data, formed as of the beginning of the reporting (tax) period, during which such operations are carried out (in the absence of accounting for non-current assets – based on the normal price), except for:
- goods (services), the prices of which are subject to state regulation;
- gas supplied for the needs of the population;
- electricity, the price of which has developed in the electricity market.
The contractual value includes any amount of funds, the value of tangible and intangible assets transferred to the taxpayer directly by the buyer or through any third party in connection with compensation for the value of goods/services.
The contractual value does not include the amount of fines and penalties, three percent per annum of the overdue amount and inflation costs, damages, including compensation for lost profits by decisions of international commercial and investment arbitrations or foreign courts, imposed on the taxpayer due to non-performance or improper performance of contractual obligations.
Therefore, funds received as a result of rounding in accordance with Resolution No. 25 are not included in the VAT tax base.
The Ministry of Justice of Ukraine has explained what to do if the employer “has forgotten” to pay up the employee on the day of dismissal.
An employee who has not been paid salary has the right not only to recover the debt itself, but also the average salary for the period of delay in payment, as well as compensation for loss of unpaid income.
Article 175 of the Criminal Code of Ukraine provides for criminal liability for unjustified non-payment of salary in the form of fines up to deprivation of the right to hold certain positions or carry out certain activities for up to three years.
Lack of money is not a good reason for the employer for non-payment of salary to the employee.
There are two ways to collect arrears of salary. This is a pre-trial and judicial procedure.
The pre-trial procedure provides for application to the commission on labor disputes (if it is established at the enterprise). If there is no such commission or it is not created, it is necessary to file a complaint against the employer to the State Labor Service. Territorial branches of the State Labor Service exist in all regions of Ukraine. It is likely that after you apply to them a complaint against the employer, you will be paid a salary and will not have to go to court. This will save you a lot of time and you will achieve the result much faster.
If the pre-trial procedure has not given the desired result, there is only one way – go to court. This requires:
- to begin with – apply in writing to the employer with a request to pay salary. Such an application must be sent by registered mail and a check and a copy of such a statement must be kept. You can also submit an application to the employer's office;
- apply to the employer for a certificate of accrued but unpaid salary. If for some reason the employer dien not provide these documents, then you need to contact the Pension Fund and get certificates on forms OK5 and OK7. From these documents it will be seen, first, the official salary of the employee, as well as which company paid social security contributions for this employee;
- if the employee has an employment record book with a record of the last job, a hiring order and a dismissal order, copies of such documents will also be attached to the application to the court. If there are no such documents, then you will have to do only certificates OK5 and OK7;
- most importantly – make a statement of claim to the court or an application for a court order. By the way, the latter, the so-called order procedure, is filed in the event that the claims are undisputed. That is, if the employer does not deny the amount of debt and agrees with it. Such disputes are resolved much faster. In five days, you can already receive a court order, which is an executive document and is submitted to the enforcement service to be fulfilled;
- if there are any disputes about the amount of debt, you will have to file a full statement of claim. Such labor disputes may be considered in a simplified manner, but the term of consideration shall not exceed 60 days.
Any statute of limitations does not apply to such disputes, that is, salary can be recovered five years after it has not been paid. In addition, plaintiffs are legally exempt from paying court fees in such disputes.
