The Cabinet of Ministers of Ukraine approved the draft Law of Ukraine "On Amendments to Article 23 of the Law of Ukraine "On Mobilization Training and Mobilization" regarding the rights of teaching staff and students".
The draft was developed to implement step 111 of the Government's Priority Action Plan for 2025.
The draft law is intended to ensure that, under martial law, education is not used as a way to evade mobilization, namely:
- establishes age limit of 25 years for granting deferral from mobilization for students of vocational schools and for students of professional colleges;
- excludes the right to deferment for students of vocational schools who improve their professional qualifications without obtaining education;
- eliminates existing gaps in the legislation regarding the determination of the sequence of education that gives the right to deferment during mobilization;
- grants the right to defer conscription during mobilization to teaching staff of higher education institutions with scientific degrees and state and municipally owned extracurricular education institutions who, as of January 1, 2025, has worked and continue to work in these educational institutions at their main place of work.
The Ministry of Finance of Ukraine has developed a number of regulatory acts to reform the State Customs Service in critical areas of reducing corruption risks and strengthening anti-fraud capabilities. Such measures are provided for in the Memorandums of Understanding between Ukraine and the IMF on Economic and Financial Policy.
The first of the government decisions was the resolution "On Approval of the Procedure for Conducting Psychophysiological Surveys of Customs Officials and Candidates for Civil Service Positions in Customs Authorities Using a Polygraph", adopted on April 1, 2025.
The purpose of the resolution is to prevent and detect corruption and other offenses, ensure objectivity in making personnel decisions, form a high-quality staff, and monitor compliance by customs officials with civil service legislation and contract terms.
The resolution contains the following key aspects:
- all stages of conducting a psychophysiological survey are regulated in detail, from preparation to the registration of results, ensuring the objectivity and legality of the process;
- attention is focused on respecting the rights and freedoms of persons taking the survey, including the rights to voluntary consent, confidentiality, and access to the results;
- survey results are of an exclusively probabilistic and indicative nature and cannot be used as evidence in court, grounds for disciplinary action or refusal to hire;
- strict measures are provided for the protection of information obtained during the survey and its destruction after the expiration of the established retention period.
Also, in order to increase transparency in the work of the State Customs Service and strengthen the integrity of customs officials, the Government adopted the Procedure for conducting an integrity check and monitoring the lifestyle of customs officials, which provides for:
- introduction of a declaration of integrity, which will be filled out annually by all customs officials;
- conducting a check of available information to establish facts that may indicate dishonest behavior of customs officers, the reliability of the information specified in the declaration of integrity, ethical, moral and business qualities;
- establishing the correspondence of the information specified in the declaration of integrity to facts that may become known from individuals and/or legal entities, media, social networks, etc., which contain information about the possible discrepancy between the standard of living of a customs official and the property and income declared by them.
At the same time the Minitry of Finance is developing draft decisions for consideration by the Cabinet of Ministers of Ukraine on the approval of:
- procedure for organizing and conducting certification, criteria and methods for assessing the integrity and professional competence of customs officials during certification;
- fair, competitive remuneration conditions for State Customs Service officials.
In addition, in the near future, the following will be introduced into the work of customs by orders of the Ministry of Finance:
- a Disciplinary Committee with the participation of international experts and a representative of the Business Ombudsman to assist customs authorities in organizing the integrity check of officials and lifestyle monitoring;
- a procedure for rotating customs officials, which will allow them to periodically change their permanent workplace within the same or different customs offices.
The National Bank of Ukraine, by its Resolution No. 40 of March 31, 2025, made amendments to Instructions on the procedure for foreign exchange supervision of banks over residents' compliance with payment deadlines for export and import of goods, approved by Resolution of the NBU Board No. 7 of January 2, 2019.
Some of the amendments are of a technical nature. The most interesting changes are in Section IV “Certain conditions for the bank to exercise currency supervision over residents’ compliance with settlement deadlines and provision of information” of Instruction No. 7. The amendments to Clause 161 stipulate that banks shall remove from currency supervision over residents’ compliance with settlement deadlines customs declarations (CDs) for which a notification has been received not only from the National Bank by electronic means, but also upon receipt of information in the CD register from the central executive body implementing state customs policy (i.e., from the State Customs Service) about the change of the servicing bank in the CD (hereinafter – the notification of the change of the servicing bank in the CD) for the import of goods transaction.
Also changes have been made to 162 of Section IV of Instruction No. 7, which state that a bank that received a notification about a change in the servicing bank in the CD for a transaction on the export of goods, is obliged no later than the fifth business day from the date of receipt of the notification about a change in the servicing bank in the CD to complete the implementation of currency supervision over the resident's compliance with the settlement deadlines for the resident's transaction on the export of products.
The Cabinet of Ministers of Ukraine has approved changes to the procedure for reserving military service for employees of critical infrastructure enterprises and defense industrial complex enterprises. The new rules will ensure the stable operation of key sectors of the country's economy and defense.
Key changes:
- reservation quota has been increased to 75% for enterprises that provide centralized water supply, wastewater treatment, waste management, and service critical infrastructure of life support systems;
- simplified requirements for energy companies affected by the war – in particular, for producers of electricity and heat energy whose generating capacities were damaged or destroyed. For them, the requirements for no tax arrears and an average monthly salary of at least UAH 20,000 have been abolished;
- two important enterprises of the Ministry of Defense are added to the list of enterprises that can book their people: the Defense Procurement Agency and the State Logistics Operator. They are engaged in procurement for the army, so they need stable personnel.
In order for an enterprise to be able to book its employees, it must meet the following criteria:
- have the status of a critically important enterprise in accordance with the criteria of the Ministry of Defense or a relevant state body;
- engage in key areas of activity, including the production, transportation or supply of energy, water supply, wastewater disposal, waste management, or fulfill defense orders and meet the needs of military units.
The booking process will remain digital and will be conducted through the Diia portal, similar to the current procedure. The Ministry of Defense and relevant government agencies will be responsible for forming lists of critical enterprises.
The confirmed reservation will be displayed in the Reserve+ app. If the reservation is made after the critical business status is updated, it will be valid for the criticality period - up to 1 year.
The Cabinet of Ministers of Ukraine adopted Resolution No. 321 of March 21, 2025 , which for the first time regulates the procedure for redistributing humanitarian aid between legal entities, as well as its return to the donor if it cannot be used for its intended purpose. The adopted resolution also takes into account a number of changes at the request of volunteer organizations.
The new procedures remove a number of restrictions, which will help provide assistance more quickly to those who need it most, distribute resources more effectively, and direct it to those for whom it is relevant.
From now on, to redistribute humanitarian aid, the recipient transferring it will send the recipient a corresponding request in paper or electronic form. It will include, in particular, a letter from the other recipient agreeing to accept the aid and a list of categories of final recipients in need of support.
Such a request is considered within 10 working days from the date of receipt, and for recipients of medical humanitarian assistance — up to 20 working days.
The reason for refusal may be, for example, the submission of an incomplete package of documents or the inability to use the assistance for its intended purpose.
The transferring acquirer shall, within 5 working days after the redistribution of humanitarian aid, send the recipient certified copies of documents confirming this fact.
Also, for cases when humanitarian aid cannot be used for its intended purpose, a special procedure has been developed for its return to the donor. Thus, goods recognized as humanitarian aid and imported into Ukraine can be returned to the donor under the customs export regime. To do this, a customs declaration must be submitted in the form of a single administrative document. Among the documents submitted by the recipient of humanitarian aid to the customs authority, there must be a letter from the donor agreeing to the return of the goods at their expense.
In addition, it is now possible to change the data about the recipient of humanitarian aid specified in columns 1-3 of the declaration, if there is the donor's consent.
The Cabinet of Ministers of Ukraine adopted Resolution No. 350 “On Approval of the Procedure for Determining the Maximum Productivity of Equipment for the Production of Ethyl Alcohol and Bioethanol”.
The resolution was adopted in implementation of Law of Ukraine No. 4014-IX of October 9, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Features of Excise Taxation of Ethyl Alcohol and Bioethanol", which entered into force on January 1, 2025 and is put into effect on April 1, 2025.
The first tax (reporting) period for which the guaranteed tax liability (GTL) for excise tax is calculated is May 2025. The deadline for submitting an excise tax declaration is June 20, 2025, inclusive.
The resolution, in particular, defines:
- procedure for determining the maximum productivity of equipment for the production of ethyl alcohol and bioethanol;
- form in which producers of ethyl alcohol and bioethanol submit to the State Tax Service a calculation of the maximum productivity of equipment for the production of ethyl alcohol and bioethanol, provided by the authorized institution.
According to the resolution, producers of ethyl alcohol and bioethanol must determine their excise tax liabilities taking into account the guaranteed excise tax liability.
The requirements for determining the excise tax GTL for the tax (reporting) period do not apply to business entities that exclusively produce bioethanol and have an appropriate license.
