The Cabinet of Ministers of Ukraine has amended the ‘quarantine’ resolution No. 1236 of December 9, 2020, which should facilitate the detection and counteraction of the spread of coronavirus, in particular its “Delta” variant. This was stated by Health Minister Viktor Liashko at a meeting of the Cabinet of Ministers on July 26, where it was decided to proactively respond to the possibility of a new wave of COVID-19.
New rules for crossing the border of Ukraine
Foreigners must have a COVID-19 insurance policy and one of the following documents:
- negative result of PCR-testing for COVID-19 (not more than 72 hours before crossing the border);
- negative result of a rapid test to determine the antigen of the coronavirus SARS-CoV-2 (not more than 72 hours before crossing the border);
- a document confirming the receipt of a full course of vaccination from COVID-19 with vaccines included in the WHO list of permitted for use in emergencies, issued in accordance with IHR or in accordance with international agreements concluded by Ukraine on mutual recognition of vaccination documents.
Crossing the state border from any country is unimpeded for citizens of Ukraine provided they have one of two documents:
- a document confirming receipt of a full course of vaccination from COVID-19 by vaccines included in the WHO list of permitted for use in emergencies, issued in accordance with IHR or in accordance with international agreements concluded by Ukraine on mutual recognition of vaccination documents.
- certificate 063-O about the first vaccination from the course of vaccination from COVID-19.
All unvaccinated people, regardless of nationality, who came from Russia or India and have been in those countries for more than seven days in the last two weeks will be subject to stricter rules on self-isolation. In particular, they will be required to self-isolate for 14 days without the right to terminate it early.
To cross the entry-exit checkpoints in the absence of a document confirming receipt of a full course of vaccination from COVID-19 vaccines included in the WHO list of permitted for use in emergencies or certificate 063-O on the first vaccination from the course of vaccination against COVID-19 (except persons under 18 years), it will be needed to pass a free rapid test to determine the antigen of the coronavirus SARS-CoV-2.
The Ministry of Justice of Ukraine by Order No. 2640/5 of July 26, 2021 amended the List of information to be disclosed in the form of open data, which is managed by the Ministry of Justice of Ukraine.
Thus, the list of founders (participants) of a legal entity is to be disclosed in the form of open data:
- last name, first name, if the founder is an individual;
- name, if the founder is a legal entity;
- the share of the founder (participant).
In addition to the last name and first name, country of citizenship and place of residence of the ultimate beneficial owner (controller) of the legal entity, information on the nature and extent (level, degree, share) of beneficial ownership (benefits, interests, influence) or a valid reason for its absence will be publicly available.
In addition, the Ministry of Justice has determined that information on sole proprietors who have set up a family farm will be publicly available.
All legal entities registered before April 28, 2020 are required to submit information on beneficiaries to the state registrar by October 11, 2021. However, the Verkhovna Rada registered draft No. 5807 of July 20, 2021, which proposes to extend the deadline for submitting data on beneficiaries until July 11, 2022, and to completely exempt legal entities founded by natural persons. So far this is just a project.
The Ministry of Finance of Ukraine by Order No. 408 of July 21, 2021 amended the Guidelines for the use of accounting registers.
The document contains a number of innovations.
1. Entities that prepare IFRS financial statements may apply Guidelines No. 356, provided that they do not conflict with IFRS.
2. Accounting registers can be compiled in paper or electronic form, but they must contain mandatory details.
3. Accounting registers (journals, information, tables of analytical data, transcripts, etc.) for all business transactions are filled in UAH and kopecks, and registers, which are also kept separately for transactions in foreign currencies – in the relevant measures of foreign currency.
4. Entities, taking into account the peculiarities of their activities and technology of accounting data processing, may additionally develop their own accounting registers, which must contain mandatory details, and approve them in the administrative document on the organization of accounting.
5. If changes are made to the Chart of Accounts and the Instruction on its application No. 291, the enterprise, if necessary, must adjust its accounting registers to such changes.
6. Approved new editions of such forms:
- journals from the 1st to the 7th;
- statement No. 8 off-balance sheet accounting;
- transcript sheet for debiting the account;
- accounting certificate to the Journal;
- general ledger;
- register of deposited wages.
Also, point changes and clarifications were made in the order of filling in the accounting registers.
The Grand Chamber of the Supreme Court of Ukraine in its decision of June 8, 2021 in case No. 487/8206/18 (proceedings No. 14-164цс20) formulated an opinion on the correct application of the provisions of labor law, namely item 4 of Part 1 of Art. 40 of the Labor Code (dismissal of an employee for absenteeism) in combination with the provisions of Part 1. Art. 181 of this Code (the procedure for granting leave to care for a child), in the context of the obligation for the employee to wait for the order of the employer on such leave to be able to take advantage of this social guarantee.
It was stated that the right to leave without pay for childcare is considered exercised from the moment the employee submits a duly executed application with the relevant supporting documents, and therefore it is illegal to dismiss an employee who duly submitted such an application, that is, the employee informed the employer of his/her will to take childcare leave and therefore did not show up at work on the date specified.
The GC SC focused on the fact that Part 1 of Art. 181 of the Labor Code defines the procedure for granting these leaves, and not the rights and obligations of participants in labor relations in this process. To exercise the right to unpaid leave, the employee must confirm the fact of the child’s illness with a medical opinion, draw up their will in a written statement and notify the employer of such intention.
If this procedure is followed, the employee is considered to have exercised the state-guaranteed right to receive leave without pay. Personnel registration (issuance of the relevant order of the employer) of the submitted application for leave is not a legal fact, which is associated with the emergence of the employee’s right to leave.
The Ministry of Infrastructure of Ukraine has published a draft Law of Ukraine “On Amendments to Certain Laws of Ukraine on Fees for the Use of Public Roads” (hereinafter – the Draft).
The Draft provides:
- establishment of a fee for the use of public roads of state importance by vehicles with a gross weight of 12 tons or more, regardless of the country of registration of the vehicle;
- introduction of a system of control over the movement of vehicles using a device determining the direction and distance of the route of movement of the vehicle, and maintaining an electronic pay system for the use of roads;
- funds received for the collection of fees for the use of public roads of state importance and funds from sanctions for violation of the procedure for collection of such fees shall be sent to the state road fund;
- establishment of basic responsibilities for the implementation, maintenance and development of the system of fees for the use of public roads by vehicles, as well as access to it;
- ensuring proper control over compliance with the legislation on payment for the use of roads.
The Cabinet of Ministers of Ukraine has approved several drafts aimed at restarting the system of business inspections and creating a favorable business climate in Ukraine.
Thus, the implementation of the draft “On the basic principles of state supervision (control)” will help reduce the regulatory burden on bona fide business and the introduction of additional tools to ensure the rights of citizens.
In particular, the draft proposes:
- to introduce voluntary insurance of civil liability of entrepreneurs;
- to introduce an audit of the activities of companies as a separate functional, which allows companies to prevent violations of the law;
- to create an institute of public councils on state supervision under the controlling bodies, which will increase the objectivity and publicity of consideration of complaints of entrepreneurs;
- digitize the processes of state control;
- strengthen the responsibility of officials of state controlling bodies;
- to improve the procedures for suspending the activities of business entities;
- to define in the Code of Administrative Procedure the procedures of shortened proceedings in cases on appeals of state controlling bodies to the court to prevent from inspection, suspension of activities of entrepreneurs to eliminate violations that threaten human life and health.
The Government also approved the draft law “On Amendments to the Code of Ukraine on Administrative Offenses to Increase the Liability of Officials of State Supervision (Control) Bodies”, which proposes to strengthen the responsibility of officials of controlling bodies and increase the amount of administrative fines for violating state supervision legislation from UAH 850 to UAH 4,250.
The National Bank of Ukraine proposes to provide additional time to financial institutions for the preparation and submission of financial statements based on taxonomy of financial statements in a single electronic format. Thus, the regulator will not apply penalties for violation of the submission deadlines of such financial statements to financial service providers in 2021. At the same time, the relevant reports must be submitted by December 31, 2021.
To this end, the National Bank has developed and proposes for discussion with the market participants a relevant draft resolution of the Board.
Therefore, the National Bank has decided to provide additional time for the preparation and submission of financial statements for 2020, interim financial statements for 2021 (first quarter, first half, nine months), which are based on the taxonomy of financial statements according to international standards in XBRL format to the financial reporting system.
At the same time, financial service providers must comply with the deadlines for submission to the National Bank of:
- financial reporting data in XML format in accordance with the Register of Indicators, which is posted on the NBU website;
- financial statements in a format other than XBRL, if such submission is provided by the current regulations of the National Commission for State Regulation of Financial Services Market/State Commission and adopted by the NBU acts to replace them.
