The President of Ukraine has signed Law of Ukraine No. 3258-IX of July 14, 2023, which amends Article 73 of the Labor Code and defines public holidays:
- December 25 – Christmas, while Christmas is canceled on January 7;
- July 15 – Ukrainian Statehood Day, instead of July 28;
- October 1 – Day of Defenders of Ukraine, instead of October 14.
The President of Ukraine has signed Law of Ukraine No. 3249-IX of July 13, 2023 on simplifying the bankruptcy procedure for businesses during martial law.
According to the document:
- during the period of martial law and within six months from the date of its cancellation, meetings and the committee of creditors can be held remotely, and the commercial court can extend the terms of meetings;
- it is proposed to stop accruing interest on the debtor’s obligations to creditors, which are restructured according to the rehabilitation plan or debt restructuring plan;
- a bankruptcy (insolvency) case, when the insolvency is caused by hostilities, may be opened at the debtor's request without payment of an advance fee to the arbitration manager to the court’s deposit account.
The Cabinet of Ministers of Ukraine, by Resolution No. 387 of April 25, 2023, has made changes to the Model Charter of Limited Liability Company, approved by Resolution of the Cabinet of Ministers of Ukraine No. 367 of March 27, 2019, ‘Some matters of deregulation of business activity’. Namely, in the new edition, items 32, 37, 40 of the Model Charter of LLC are set forth.
Item 32 now states that the general meeting of participants can resolve any issues of the Company’s activities, except for issues assigned to the exclusive competence of other bodies of the Company.
In the new wording of item 37, it is now stated that in the event of the death of a person who acted as a sole executive body (chairman of the collegial executive body) of the Company, the acquisition by such person of the legal status of a missing person under special circumstances, the executor until the election of another person in the prescribed manner becomes the deputy of the sole executive body (a member of the collegial executive body who is the oldest), if such a position is absent or vacant, — the chief accountant of the Company, if the position of the chief accountant of the Company is absent or vacant — the employee of the Company with the highest salary calculated for the last full calendar month preceding the month in which the relevant person died or acquired the legal status of a missing person under special circumstances. If two or more employees of the Company are paid the same salary for the relevant month, the one of them who is older becomes the acting executive.
If the person entrusted with the duties of the one-person executive body (chairman of the collegial executive body) of the Company refuses to perform the duties of the specified position, the person next to the latter, who agreed to undertake the relevant duties, becomes the person performing the duties of the one-person executive body (chairman of the collegial executive body) (in accordance with the list of persons specified in this paragraph). The executor is obliged to immediately inform the members of the Company about the death of a person who acted as the sole executive body (chairman of the collegial executive body) of the Company, or acquisition of the legal status of a missing person under special circumstances.
Item 40 of the section ‘Significant transactions and transactions in the execution of which there is an interest’ specifies the procedure for determining the value of the transaction. It will be determined according to the latest approved financial statements (previously it was as of the end of the previous quarter).
The changes came into effect on July 27, 2023.
The Pension Fund of Ukraine by letter No. 17750-19439/У-03/8-2800/23 dated May 5, 2023 reminded that in accordance with paragraph 3 of the Procedure for calculating the average salary (income, financial support) for the calculation of payments under the mandatory state social insurance, approved by Resolution of the CMU No. 1266of September 26, 2001 (hereinafter – the Procedure), the average daily salary (income, financial support) is calculated by dividing the salary (income, financial support) accrued for the accounting period (12 calendar months) on which the single social contribution was accrued and/or insurance contributions for the relevant types of state social insurance, for the number of calendar days of employment (according to the types of insurance – period of stay in labor relations, performance of work (provision of services) under civil law contracts, completion of service, conduct of business or other activities related to receiving income directly from such activities) in the calculation period without taking into account calendar days not worked for valid reasons, temporary incapacity for work, maternity leave, leave to care for a child until the child reaches the age of three age and six years of age according to a medical report, leave without pay, suspension of the employment contract in connection with the military aggression of the russian federation against Ukraine.
At the same time, employers calculate the average salary on the basis of information from the report on the amount of the accrued salary and the amount of accrued social security for the calculation of:
- pregnancy and childbirth benefits;
- temporary disability benefits;
- payment of the first five days of temporary incapacity at the expense of the employer.
This is exactly what item 32 of Procedure No. 1266 requires.
Thus, when calculating the average salary, it is necessary to use the data of the reports that are displayed in the register of insured persons.
The President of Ukraine has signed Law of Ukraine ‘On Amendments to Certain Legislative Acts of Ukraine regarding the Peculiarities of Using Maternity Leave‘ No. 3238-IX of July 07, 2023, which offers working women, if they wish, to start their maternity leave later than 70 (90) days before the date of childbirth, as well as carry over unused vacation days to the period after childbirth.
This law provides an opportunity for a working woman, in the absence of medical contraindications, and at her request, to start maternity leave later than 70 (90) days before the expected date of delivery and proportionally increase the postpartum part of the leave.
At the same time, the total duration of leave provided for by law does not change.
Such an approach will contribute to taking into account the position and interests of women whose pregnancy proceeds without complications and who wish to continue exercising their right to work and devote their time to professional development before childbirth, and to have more time to recover after the birth of the child.
Corresponding changes have been made to:
- Article 178 of the Labor Code;
- Article 17 of Law ‘On Leaves’;
- item 10 of Part One of Article 30 of Law ‘On the Status and Social Protection of Citizens Affected by the Chernobyl Disaster’;
- Article 18 of Law ‘On Mandatory State Social Insurance’.
Law No. 3238-IX will enter into force on the day following its publication. On the day of preparation of the material, the document has not been officially published.
The Verkhovna Rada of Ukraine has adopted Law of Ukraine ‘On Approving Decree of the President of Ukraine ‘On Extending the Term of Martial Law in Ukraine’ (No. 9532 of July 26, 2023). It extends the period of martial law in Ukraine from 05 hours 30 minutes on August 18, 2023 for a period of 90 days. Also, Law of Ukraine ‘On Approving Decree of the President of Ukraine ‘On Extending the Term of General Mobilization’ (No. 9533 of July 26, 2023) has been adopted. It extends the period of general mobilization from August 18, 2023 for 90 days.
Thus, martial law and general mobilization have been extended until November 15, 2023.
The President of Ukraine has signed bill No. 8287, which provides for the introduction of an electronic excise tax stamp from January 1, 2026.
The main thing about the bill:
1) The e-stamp will provide an opportunity to:
- track the movement of alcohol, tobacco products, liquids for electronic cigarettes from the manufacturer/importer to the final consumer;
- control the completeness and timeliness of payment of excise tax amounts for such goods;
- every citizen will be able to identify products and verify the legality of the product’s origin.
2) creation of the Excise Movement and Control System will ensure electronic interaction between state bodies and business entities:
- the onerous process of ordering paper excise tax stamps will become a thing of the past;
- at the stage of making order, the system will calculate and invoice the amount of excise tax for the ordered stamps.
The Cabinet of Ministers of Ukraine, by Resolution No. 745, has made changes to the list of certain goods, the import of which into the customs territory of Ukraine and/or transit through the territory of Ukraine is carried out without providing the customs authorities with security for the customs payments, approved by Resolution of the CMU No. 1091 of September 27, 2022.
The changes are aimed at simplifying the requirements of the legislation of Ukraine in terms of ensuring the payment of customs payments during the importation into the customs territory of Ukraine of components (materials, units, aggregates, equipment and component parts) for use by enterprises in their own activities for the production and/or repair of unmanned systems, as well as on the normalization of the provisions of the acts of the Government on customs matters in connection with the end of the quarantine on the territory of Ukraine.
Resolution No. 745 enters into force on the day of its official publication. On the day of preparation of the material, the document has not been officially published.
The State Tax Service of Ukraine, with the support of EU4PFM, has implemented an innovative IT system for administrative and judicial appeals. This IT solution will help ensure more efficient and transparent interaction between payers and the State Tax Service.
Taxpayers will receive an efficient, modern tool to support appeal processes.
The implementation of this system will provide new opportunities for citizens and businesses, providing simple and convenient access to appeal procedures.
The main advantages of the IT system of administrative and judicial appeal:
- efficiency: the integrated system will reduce the time of consideration of taxpayers’ complaints, contributing to the fair resolution of tax disputes and ensuring equality for all. Automation of business processes and reduction of paper document circulation will allow to reduce budget costs and make effective management decisions promptly;
- transparency: uniformity of procedures together with digital solutions allows to create an automated control over the reaction in the system, which ensures a record of every step of the complaint process and its easy tracking. This promotes greater accountability and transparency;
- confidentiality: the system guarantees a high level of protection of personal data and confidentiality of information about users;
- integration: the IT system is easily integrated with the existing information bases of the State Tax Service, which ensures continuous and coordinated data exchange.
Aimed at success, we work to ensure fairness and trust in the sphere of activity of the State Tax Service.
The initiative is implemented with the support of the EU and EU4PFM.
