The Cabinet of Ministers of Ukraine has approved the Model Regulations on the Commission for Consideration of Compensation for Destroyed Real Estate as a Result of Hostilities, Terrorist Acts, and Sabotage caused by the Military Aggression of the russian federation.
The Commission is created by a local self-government body consisting of at least five people. In addition, representatives of state bodies, local self-government bodies, enterprises, institutions, organizations, experts, appraisers, architects, representatives of international and public organizations may also be involved.
The main functions and tasks of the Commission:
- considering applications for compensation for destroyed property,
- providing advice on receiving compensation,
- establishing the presence/absence of grounds for receiving compensation,
- checking available documents and/or information,
- inspecting compensation objects,
- assisting in renewing or obtaining lost property ownership documents,
- ensuring the preparation of decisions on the payment (or refusal to provide) compensation for further approval by the local self-government bodies,
- (in the event of a decision to grant compensation) producing using the Register of Damaged and Destroyed Property and sending to the applicant a housing certificate in electronic and/or paper form, etc.
Decisions of the Commission on granting/refusing to grant compensation indicating the size/volume and method of compensation shall be submitted to the Register within five working days from the date of the meeting. Local self-government body must approve the decision of the Commission within five calendar days from the day of its adoption. The Commission's decision can be appealed at the local self-government body that created it.
According to the approved Regulation, the Commission is a consultative and advisory body of the executive body of the village, town, city, district council in the city, military or military-civilian administration, which is formed to consider issues related to providing compensation for property destroyed as a result of hostilities.
The Cabinet of Ministers of Ukraine has adopted Resolution No. 520 of May 23, 2023 ‘On Amendments to Resolution No. 738 of the Cabinet of Ministers of Ukraine of June 21, 2022’.
The document expands the list of crops that are planned for planting at the expense of grants for the creation or development of horticulture, berry growing and viticulture. Now rose hips and almonds are also allowed. At the same time, the Government determined that grant support for almond cultivation will be extended exclusively to several regions: Odesa, Mykolaiv, Kherson, Zaporizhzhya, Zakarpattia, Kirovohrad and Donetsk.
Also, the resolution determines the list of legal documents for confirmation by the grant recipient of the creation of new jobs. These are the following documents: a copy of the tax calculation submitted to the State tax Service authorities for the amounts of income accrued (paid) for the benefit of taxpayers – natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution for the last reporting periods.
In addition, the decision of the Government defines an exclusive list of taxes and fees for monitoring and recording the return of used budget funds by the business entity. This is a single social contribution for compulsory state insurance, income tax, personal income tax, VAT, single tax and land tax.
The Cabinet of Ministers of Ukraine has made changes to the Procedure for compensation of costs for temporary accommodation of internally displaced persons within the scope of the Shelter project.
Changes have also been made to the Regulation on the functioning of the information and analytical system of accounting for data related to the compensation of expenses for the temporary stay of IDPs.
The corresponding project of the resolution was adopted at the meeting of the Government. This document stipulates that the Ministry of Reintegration is the responsible executor of the Shelter project.
In addition, the Ministry of Reintegration has been identified as the holder of the information and analytical system of accounting for data related to compensation for free temporary placement of IDPs.
Such compensation is carried out at the expense of the Red Cross Society of Ukraine. It is provided to home owners or their representatives, tenants of state or communally owned housing, who accommodated internally displaced persons in their housing free of charge.
The resolution will enter into force on June 1, 2023, but not earlier than the day of its publication.
The adoption of this decision will contribute to the implementation of the state policy on supporting internally displaced persons.
The Cabinet of Ministers of Ukraine, by Resolution No. 501 of May 19, 2023, restored for the period until the last day of the month in which the quarantine ends, the effect of Resolution No. 1340 of the Cabinet of Ministers of Ukraine dated November 29, 2022 for business entities that, until April 1, 2023, fully or have partially made an advance payment in accordance with the concluded contracts under which the goods specified in the said resolution are imported (subject to documentary confirmation from the bank that such business entity has made an advance payment).
This applies, in particular, to energy equipment, which was included in the list of goods necessary for the implementation of measures aimed at preventing COVID-19, the import operations of which into the customs territory of Ukraine and/or the supply operations of which in the customs territory of Ukraine are exempt from VAT taxation and which are exempt from payment of import duty.
Resolution No. 501 entered into force on May 20, 2023.
The State Tax Service of Ukraine is constantly working to inform taxpayers about changes in the implemented electronic audit (e-audit) procedures, including by publishing the necessary information and relevant presentation materials on the website of the State Tax Service of Ukraine.
Thus, for the convenience of forming a standard audit file by large taxpayers, the State Tax Service has published the Detailed Technical Description of SAF-T UA elements and the Appendix to the Detailed Technical Description of SAF-T UA elements.
You can familiarize yourself with the above-mentioned files and download them on the State Tax Service’s web portal in the Electronic reporting section by following the link.
The presentation of the technical description of the SAF-T UA standard audit file for developers and suppliers of ERP systems and accounting programs can be found in the News section at the link.
The State Tax Service of Ukraine has reminded what must be taken into account when conducting foreign economic activity (hereinafter – FEA). According to point 69.2 item 69 section 10 chapter ХХ Transitional Provisions of the Tax Code, the authorities of the State Tax Service are given the right to conduct unscheduled documentary inspections of taxpayers in respect of which tax information has been received, which indicates a violation of currency legislation in terms of compliance with the deadlines for receipt of goods for import operations and/or foreign exchange earnings for export operations.
In the course of control and verification measures, when working out the information of the National Bank of Ukraine regarding the facts discovered by the authorized banking institutions, a significant number of facts were established:
- non-submission by the resident to the banking institution of a complete package of documents required for the implementation of foreign exchange supervision of compliance with settlement deadlines;
- receipt of a register of customs declarations by a resident who is not a client of this bank;
- receipt of funds from a non-resident under an export transaction to a resident's bank account, which is not specified in the customs declaration;
- failure to notify the banking institution of changes to the customs declaration based on the adjustment sheet.
Residents' failure to submit a full package of documents and up-to-date data to the banking institution is a mandatory basis for the State Tax Service authorities to conduct unscheduled documentary inspections.
Business entities that carry out export and import operations of goods must provide the servicing bank with the full amount of documents necessary for currency supervision of compliance with settlement deadlines.
Timely submission by residents to the banking institution of the necessary documents on foreign economic transactions will reduce the number of notifications of the National Bank of Ukraine about the facts of violations and, as a result, reduce the number of inspections of subjects of foreign economic activity.
Resolution No. 29 of the National Bank of March 22, 2023 ‘On Amendments to Resolution No. 18 of the Board of the National Bank of Ukraine of February 24, 2022’ amends this resolution and adds new item1419, which establishes that the Bank does not have the right to complete the implementation of currency supervision of residents' compliance with the settlement deadlines for the export of goods after the funds received from a non-resident for the goods have been credited to the resident's current account in the bank, if these funds are not transferred from abroad to Ukraine.
