The Cabinet of Ministers of Ukraine by Resolution No. 45 of January 19, 2022 amended the procedure for forming and using a certificate confirming vaccination against acute respiratory disease COVID-19, which was approved by Government Resolution No. 677 of June 29, 2021.
The changes reduced the validity of the international COVID certificate and the validity of the internal COVID certificate from 365 days to 270 days.
Resolution No. 45 also approved the clinical grounds for the formation of a certificate based on the receipt of a booster dose of the vaccine against COVID-19.
A digital document can be generated after receiving the vaccine, which corresponds to the approved booster dose regimens. At the same time, a reservation was made that certificates are formed from the moment of technical feasibility.
Resolution No. 45 entered into force on January 27, 2022.
The Ministry of Health of Ukraine has developed a draft order “On Amendments to Certain Orders of the Ministry of Health” regarding medical reports on temporary incapacity for work and e-sick leaves. In four exceptional cases, paper sick leaves will continue to be issued until May 1, 2022.
Doctors will be able to issue paper sick leave if:
- it is necessary to extend or close the certificate of incapacity for work, which was issued in paper form before October 1, 2021;
- the period (seven days) during which the doctor can make changes to the medical certificate of temporary incapacity in the Register of medical reports in the electronic health care system has expired. In this case, the decision to issue a certificate of incapacity for work is made by the medical advisory commission of the health care institution, and in its absence – by the chief physician of the institution;
- the child is adopted within two months from the date of birth specified in the birth certificate. The certificate of incapacity for work is issued on the basis of a court decision on adoption and a birth certificate;
- there were technical problems with data transmission, which makes it impossible to generate an electronic certificate of incapacity for work within seven days from the date of the medical certificate of temporary incapacity to eliminate such problems.
At the same time, the fact that a health care facility is not connected to the electronic health care system is not a reason for issuing paper sick leaves.
The Verkhovna Rada of Ukraine has adopted in the first reading a draft law on simplifying the mechanism for acquiring rights to agricultural land.
On Tuesday, January 25, the Verkhovna Rada supported by 249 votes the draft Law on Amendments to Certain Legislative Acts of Ukraine to Clarify the Provisions on Notarial and Registration Acts in the Process of Acquiring Land Rights (No. 6199).
After the adoption of the draft, amendments will be made to the Land Code of Ukraine, the Laws of Ukraine “On Land Lease”, “On State Registration of Real Rights to Immovable Property and their Encumbrances”.
According to the explanatory note prepared by the authors of the draft, the established procedure for acquiring ownership of agricultural land, which is currently in force, is quite complicated. After all, it provides for a notary inspection of the acquirer of such a right of numerous legal requirements for the owner of such land. On average, such a procedure lasts 1-2 weeks and increases notarial costs.
This problem is especially acute for sellers and buyers of small plots of land for gardening and plots of land for personal farming, located within the settlements. Such plots do not have a high cost, but have higher costs when drawing up a contract.
Therefore, the task of draft law No. 6199 is to simplify the procedure for the transfer of ownership of small agricultural land, as well as to simplify and reduce the cost of the procedure for acquiring ownership of agricultural land.
The Verkhovna Rada of Ukraine has supported the amendments to the Tax and Customs Codes regarding the taxation of international express shipments.
Thus, the Law “On Amendments to the Tax Code of Ukraine (concerning the taxation of goods moved (shipped) in international postal and express items)” was adopted.
The law improves and increases the efficiency of value added tax administration on transactions on import of goods into the customs territory of Ukraine in international postal and express items, as well as simplifies the payment of tax by recipients by entrusting the functions of its payment to postal operators and express carriers in the case of declaring such goods using the relevant electronic registers of international postal and express items.
The law defines those responsible for charging and paying value added tax to the budget in case of import of goods into the customs territory of Ukraine in international postal and express items of the postal operator, express carrier, if they declare such goods by submitting registers (temporary and/or additional).
The law aligns the provisions of the Tax and Customs Codes of Ukraine in determining the VAT base and customs duties in case of import of goods into the customs territory of Ukraine in international postal and express items, by stipulating that the VAT base is part of their customs value (for legal entities or sole proprietors) or part of their total invoice value (for natural persons) exceeding the non-taxable minimum (equivalent to 150 euros).
The law provides for the possibility of deferring the payment of VAT – within 30 days from the date of registration of the temporary register with the simultaneous submission of an additional register;
The law excludes the rules concerning the declaration of goods for customs purposes and the procedure for customs formalities, in connection with the inclusion of relevant provisions in the draft Law of Ukraine “On Amendments to the Customs Code of Ukraine” (on taxation of customs duties on goods in international postal items, international express items and the procedure for declaring them)”, which is systematically related to this draft.
The law provides for a transitional period for the implementation of the provisions of item 180.21 and subitem 191.1.3. of the Tax Code, by amending item 68 of section 2 chap. XX “Transitional Provisions” of the Tax Code.
The draft law was registered under No. 4278.
In addition, the Law “Amendments to the Customs Code of Ukraine (concerning the taxation of customs duties on goods moved (shipped) in international postal items, international express items and the procedure for their declaration)” was adopted.
The law is aimed at improving, accelerating and improving the efficiency of customs control and customs clearance of goods moved (shipped) in international postal and express shipments, cheaper and easier administration, ensuring proper accounting of goods moved in shipments, by introducing electronic registers of international postal and express items to be submitted by postal operators and express carriers for the declaration of goods they move, as well as by ensuring the possibility of customs authorities to use information, telecommunications and information and telecommunications systems and apply risk management system in customs control of such goods .
The law introduces electronic declaration of international postal and express items by submitting relevant registers (temporary and additional) by postal operators and express carriers, determining the information to be entered in such registers, establishing the procedure and deadlines for submitting them to the customs authority.
The law supplements and clarifies the terms and concepts defined in Article 4 of the Customs Code of Ukraine.
The law stipulates that declaration of goods that are moved (shipped) in international postal and express items must be made exclusively in writing, which will help automate the processes of customs control and customs clearance, as well as maintaining objective records and generating reliable statistics on such goods.
The law eliminates contradictions between the norms of the Customs Code of Ukraine, in terms of determining that the basis for taxation of customs duties on goods moved (shipped) in international mail and express shipments to recipients-enterprises, is their total customs value.
The law expands the list of goods, the movement of which is prohibited in international postal and express shipments, by including in this list alcoholic beverages and/or tobacco products that are moved (shipped) to citizens or sent by citizens regardless of cost, as well as concerning the forwarding in international postal items of goods prohibited for movement in accordance with the legislation of Ukraine.
The law expands the list of documents that can confirm the invoice value of goods by citizens, taking into account the challenges of e-commerce, as well as providing for the establishment by the central executive body that ensures the formation and implementation of public financial policy, of form for determining the invoice value of goods in accordance with the provisions of the Code.
The draft law was registered under No. 4279.
The State Tax Service of Ukraine has clarified changes that have taken place in the accounting of royalty in determining the object of taxation.
Law of Ukraine No. 1914-ІХ of November 30, 2021 “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine to Ensure Balanced Budget Revenues” clarified the rule that provides for an increase in the financial result before tax of the tax (reporting) period by the full amount of royalties, if royalties are accrued in favor of a legal entity that is exempt from corporate income tax or pays this tax at a different rate than the base (basic) tax rate.
It is envisaged that such a difference does not apply in cases of taxpayers’ accrual of royalties in favor of right holders as remuneration on the basis of agreements concluded by such taxpayers with collective management organizations (paragraph 2, item 6, subitem 140.5.7 of the Tax Code).
That is, starting from the tax (reporting) period, the first day of which is January 1, 2022, for such transactions, corporate income taxpayers do not form this difference and do not increase the pre-tax financial result by the amount of royalties paid.
It will be recalled that the organization of collective management is a non-profit organization, the only activity of which is to perform tasks and functions defined by Law of Ukraine No. 2415-VIII of May 15, 2018 “On effective management of property rights of copyright holders and (or) related right”.
