Taxes
VAT
The State Fiscal Service of Ukraine in the category 101.16 “ZIR” answered the question, what date is the calculation of the adjustment to the tax invoice, drawn up for the amount of the advance payment for the transaction for the supply of goods that would be imported into the customs territory of Ukraine, if during the customs clearance of such goods they codes changed in accordance with UKT FEA?
In the event of a change in the description (nomenclature) of the supply of goods, the seller must compulsorily make up the adjustment calculation to the tax invoice, in which with the mark “-“ indicates the indicators for the goods/services which nomenclature changes. In order to add a new commodity item that was not included in the VAT invoice, which is adjusted, in the adjustment calculation to the tax invoice with “+” sign, in separate lines, the indicators of the description (nomenclature) of the added goods/services (new product items) are indicated.
According to the transaction for the supply of goods imported into the customs territory of Ukraine (for which the prepayment was received) in the event of a change in the codes of the UKT FEA during the customs clearance of such goods, the adjustment calculation to the tax invoice should be prepared for the date of their customs clearance.
The State Fiscal Service of Ukraine on its official site reported that payers had an opened online access in the Electronic Cabinet to the information on the compliance of the taxpayer with the risk criteria determined in accordance with paragraph 10 of the Procedure for suspending the registration of a tax invoice/adjustment calculations in the Unified Register of Tax Invoices, approved by the decree Cabinet of Ministers of Ukraine “On Approval of Procedures for Suspension of the Registration of a Tax Invoice/Adjustments Calculations in the Unified Tax Registers of Tax Invoices” of 21.02.2018, No. 117.
Information on the compliance of the payer with the criteria of riskiness (if any) should be reflected in the personal office with the indication of the point of such criteria, as well as the date of entering/leaving the taxpayer to/from the list of risky taxpayers.
In addition, in the Electronic Cabinet, payers have access to the indicators: D (load over the last 12 calendar months), P (VAT amount indicated in tax invoices/adjustment calculations of the quantitative and cost indicators registered in the Unified Register of Tax Invoices in the reporting period) regarding periods, and the positive tax history of the taxpayer according to certain criteria.
The State Fiscal Service of Ukraine in the category 101.17 “ZIR” answered the questions, what actions of the payer, if during the operational day there were not sent receipts on acceptance or rejection, or suspension of registration of the tax invoice/adjustment calculation?
Considering all components of the registration of the tax invoice and/or adjustment calculation in the Unified Register of Tax Invoices (hereinafter – URTI), in order to clarify the circumstances under which receipts for receipt or rejection of the tax invoice or the suspension of registration of the tax invoice/adjustment calculation were not sent during the operational day, representatives of the fiscal department suggested:
1. Through the electronic cabinet, by means of a real-time view, to reconsider the data of the URTI on the taxpayer’s or its counterparties’ tax invoices and/or adjustments calculations;
2. Contact the Taxpayers Service Center at your location or hotline at 0-800-501-007 (direction 0) with a detailed description of the situation;
3. If after sending the tax invoice or the adjustment calculation within 2 hours receipt is not received, the Electronic Office does not have registration data and the inspector by phone confirmed the absence of receipt of the document, then you must send the document again to the registration.
CIT
The State Fiscal service of Ukraine taking into account the numerous questions of the main SFS departments in the regions and taxpayers regarding the technical feasibility of submitting a tax return on the company income tax for 2018 in a new form, in addition to the letter “On Amendments to the Corporate Income Tax Declaration” from 04.01.2019 No. 357/7/99-99-15-02-01-17 (hereinafter – SFS letter dated January 4, 2019) and for the purpose of proper administration of the company income tax in the letter “On the technical feasibility of filing a tax return on the company income tax in 2018 for the new form” of 13.02.2019 No. 4622/7/99-99-15-02-01-17 reported the following.
In connection with the coming into effect of the Order of the Ministry of Finance of Ukraine dated October 19, 2013, No. 842 “On Approval of the Changes to the Form of the Tax Return on Company Income Tax” dated October 14, 2018, registered in the Ministry of Justice of Ukraine on November 15, 2018, under No. 1303/32755 (hereinafter – Order No. 842), an updated form of the tax return on the company income tax was developed and implemented (form ID J0100117 for legal entities) (hereinafter – a new form return).
Taking into account that the edition of the order No. 842 is due to changes from 01.01.2018 in the taxation of the company income taxthat affect the budget indicators, the SFS letter dated January 4, 2019 recommended that the payers of the company income tax for the base reporting (tax) period – 2018 submit a new form tax return.
The electronic form for identifier J0100117 is placed on the official SFS web portal under the heading: Electronic Reporting > Electronic Reporting for Taxpayers > Information and Analytical Support > Register of forms of electronic documents and is available for use by software developers.
The electronic form according to the identifier J0100117 requires the establishment of the mark “basic reporting period quarter” or “basic reporting period year”. The mentioned above should be realized in the software, which is used by the payer to submit a new return form in electronic form.
Accordingly, SFS information systems ensure the acceptance of the new form return according the identifier J0100117 as if there is a mark “basic reporting period quarter” – for taxpayers who make a tax return from the company income tax (hereinafter – the return) for tax (reporting) periods of the quarter, half year, three quarters, a year, and in the presence of the mark “basic reporting period year” – for taxpayers for whom the annual tax (reporting) period was set.
However, para. 46.6. of Art. 46 of the Tax Code of Ukraine (hereinafter – TCU) established, if as a result of changes in the tax rules, the forms of tax reporting change, to the definition of new return forms (calculations) that take effect for the reporting period following the tax period in which occurred their disclosure are valid, forms of returns (calculations) are valid for such definition.
Taking into account the aforesaid, until April 1, 2019, the adoption of returns will also be ensured in the form approved by the order of the Ministry of Finance of Ukraine of 20.10.2015 No. 897 (as amended by the order of 28.04.2017, No. 467), namely:
- for the basic reporting period year – according to ID form J0108104;
- basic reporting period quarter – according to ID form J0100116.
In accordance with para. 50.1 of Art. 50 of TCU, if in the future tax periods (taking into account the statutory deadlines specified in Art. 102 of the TCU), the taxpayer independently (including by electronic verification) detects errors contained in his/her previously filed tax return, he/she is obliged to send a clarifying calculation to such a tax return in the form of the current at the time of submission of the clarifying calculation.
Thus, in case of necessity to make changes to the tax reporting for past tax (reporting) periods in the manner specified in Art. 50 of TCU, until 01.04.2019 the taxpayers will have the opportunity to submit clarifying returns according to J0108104, J0100116 and J0100516 forms.
When correction of errors during tax (reporting) periods of 2015-2017 by business entities - producers of agricultural products, which selected the annual tax (reporting) period in accordance with sub-para. 137.4.1 of para. 137.4 of Art. 137 of TCU, such payers in the clarifying returns must mark the “manufacturer of agricultural production” in the field 9 “Special notes” of the title part of the return and can use the identifier of J0100516 form, which will be valid till 01.04.2019, and in the future – a new form according ID J0100117.
After 01.04.2019 the clarifying returns will be accepted only for the new form (according ID J0100117).
According to sub-para. five of para. 50.1 of Art. 50 of TCU, if upon submission of the returns for the reporting period, the taxpayer submits a new declaration with corrected indicators before the expiration of the deadline for submission of the return for the same reporting period, then the fines specified in this paragraph should not be applied.
In case of submission by the payer of a new form return for 2018 in a new form according to identifier J0100117 before the expiration of the deadline (01.03.2019 inclusive), the tax liability is determined on the basis of the last submitted return, despite the previously submitted form ID J0108104 or J0100116.
Please note that payers of the unified tax (individuals and legal entities) who made in 2018 in favor of a non-resident – a legal entity or a person authorized by him/her any payments in accordance with para. 297.5 of Art. 297 of TCU should accruals and pay tax from the non-resident incomes in the order, amount and within the terms set by section III of the TCU. Such payers will be required to submit a declaration in a new form with the obligatory placement of the mark “the unified tax payer” in the field 9 “Special Notes” of the title part of the return and the submission of the application to the line 23 of tax return. Submission to the return of other annexes and financial statements from the unified tax payers is not required.
At the same time, the unified tax payers use a new return form according the identifier J0100117 - for legal entities and according the identifier F0100702 – for individuals.
Rent
The State Fiscal Service of Ukraine in its letter “On the value of the profitability ratio of a mining enterprise in IV quarter of 2018 for mining enterprises that violated the period of regular geological and economic evaluation of minerals reserves of the subsoil” of 31.01.2019, No. 3041/7/99-99-12-03-04-17 informed about the magnitude of the profitability ratio of the mining enterprise in IV quarter of 2018 for mining enterprises that violated the period of regular geological and economic appraisal of mineral resources reserves of the subsoil.
The estimated value of the commodity product of the mining enterprise is defined as the amount of costs calculated in accordance with paras. 252.11-252.15 of TCU and profit as algebraic product of specified costs and profitability factor of a mining enterprise, calculated in the materials of geological and economic assessment of mineral resources of the subsoil area, approved by the central executive authority, implementing the state policy in the field of geological study and rational use of subsoil (para. 252.16 of TCU).
In case of violation by mining enterprises of the period of regular geological and economic evaluation of mineral resources of the subsoil, it is envisaged that the profitability ratio of a mining enterprise equal to three times the size of the discount rate of the NBU (hereinafter – the account rate).
In IV quarter of 2018, 1 (one) discount rate was 18%, approved by decisions of the NBU Board dated 06.09.2018, No. 593-рш, dated 25.10.2018, No. 714-рїп, and dated 13.12.2018, No. 834-рш respectively.
Taxpayers, based on the principle of uniformity, calculated the size of the weighted average discount rate of the NBU, to determine the profitability ratio of the mining enterprise for calculating the value of the tax liability for rent for the use of mineral resources for the extraction of minerals. Length of the discount rate: 18% – 92 days (01.10.2018 – 31.12.2018).
Thus, payers of rent for the use of mineral resources for the extraction of minerals that violated the period of regular geological and economic assessment of mineral resources within subsoil areas to which they have been granted special permits for the use of subsoil, calculate tax liabilities from rent for the use of subsoil for extraction of minerals in IV quarter of 2018, using the profitability ratio of a mining enterprise in the amount of 54% – three times the size of the weighted average discount of the NBU rate.
Accounting and Reporting
The State Fiscal Service of Ukraine in the category 102.23.02 “ZIR” answered the question whether the Management Report together with the annual Tax Return on Company Income Tax should be submitted to the SFS authorities?
In accordance with para. 46.2 of the TCU, the taxpayer submits the quarterly or annual financial statements, together with the relevant tax return, in the manner prescribed for filing a tax return, taking into account the requirements of Art. 137 of TCU.
The financial statements, which are drawn up and submitted in accordance with paragraph 46.2 of TCU, by the payers of the income tax, are an appendix to the tax return of the company income tax and its integral part.
The legal principles of regulation, organization, accounting and financial reporting in Ukraine are defined by the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” dated July 16, 1999, No. 996 (hereinafter – the Law).
Article 11 of the Law defines general requirements for financial statements, in particular, the procedure and terms for filing financial statements, the Management Report (hereinafter – the Report) are determined by the Cabinet of Ministers, and for banks – the NBU.
The report is submitted with the financial statements and the consolidated financial statements in accordance with the procedure and terms established by the law.
Art. 1 of the Law defines the terms, in particular, the Report is a document containing financial and non-financial information that characterizes the state and prospects of a company development and reveals the main risks and uncertainties of its activity.
The Resolution of the Cabinet of Ministers of Ukraine of 11.07.2018, No. 547, which came into force on July 14, 2018, made amendments to the Procedure for filing financial statements approved by the Resolution of the Cabinet of Ministers of Ukraine of 28.02.2000 No. 419, according to which, taxpayers should submit a Report together with the annual financial statements.
If the company submits consolidated financial statements, a consolidated report should be submitted. Medium-sized companies have the right not to reflect non-financial information in the Report.
The financial statements are submitted to the bodies to which the companies belong, the labor collectives, at their request, to the owners (founders) in accordance with the constituent documents, as well as in accordance with the legislation, to other bodies and users, in particular, the state statistics bodies.
Banks submit financial statements, consolidated financial statements, the Report and the consolidated Report to the National Bank in accordance with the procedure established by the latter.
In this case, the annual financial statements, the annual consolidated financial statements, the Report, the consolidated Report, the Report on Payments in favor of the State and the consolidated Report on Payments in favor of the State, preparing of which stipulated by the law, must be made public together with the audit report on the web page or the web-site of the company (in full) and in other ways in cases stipulated by the legislation.
Guidelines for the Report are approved by the Ministry of Finance Order No. 982 dated 07.12.2018.
The general requirements to financial statements are determined by the National Accounting Standards 1, approved by the Ministry of Finance Order No. 73 of 07.02.2013, (hereinafter – Accounting Standards).
Point 1 of sec. II of Accounting Standards has established that the financial statements consist of: the balance sheet (report on financial position), the report on financial results (report on comprehensive income), report on cash flows, report on equity and notes to the financial statements.
In the form of the Tax Return on Company Income Tax, approved by the Ministry of Finance Order No. 897 dated 20.10.2015 (hereinafter – the Return), it is foreseen to reflect the following forms of financial statements, as the “FR” application to the Return, which are marked with the presence of before submitted forms of Returns of financial statements:
- Balance sheet (report on financial position);
- Report on financial results (consolidated income report);
- Report of Cash Flows;
- Equity Report;
- Notes to the annual financial statements;
- Financial Report of a Small Business Entity (Balance Sheet, Report on Financial Results);
- Simplified financial report of a Small Business Entity (Balance Sheet, Report on financial results).
Confirmation of submission of financial statements together with the Return is a “+” mark in the “FR” table of the “Availability of annexes” and in the table “Availability of applications submitted to the Tax return on the company income tax - forms of financial reporting”.
The payer should put the mark in columns of the table corresponding to the names of the forms of financial statements submitted together with the Return.
Taking into account the above, the Report is not an integral part of the financial statements and, accordingly, the obligation to submit the report to the controlling bodies together with the Return is not defined by the law.
Control and Responsibility
The Cabinet of Ministers of Ukraine approved the initiated and developed by the Ministry of Economic Development and Trade resolution on the possibility of extending the terms of payments for export and import of goods, in case the National Bank of Ukraine (NBU) established deadlines for such transactions, and also approved certain groups of goods and economic sectors that would be submitted to the NBU to establish exceptions and peculiarities for them. This is reported on the official website of the Ministry of Economic Development and Trade.
As it is known, on June 21, 2018, the Verkhovna Rada adopted the Law of Ukraine “On Currency and Currency Transactions” in order to liberalize the currency regulation in Ukraine.
This law, in particular, specifies that the NBU has the right to set limits on payments for export and import transactions. In addition, during certain transactions on export and import of goods, the deadlines for payments set by the NBU, may be extended by the Ministry of Economic Development, by issuing a corresponding opinion.
The decision of the Ministry of Economic Development, in particular, provides for:
- approval of the procedure for issuing conclusions on the extension of the deadlines for the calculation of certain export and import transactions of goods established by the NBU, which, in particular, establish the basis for obtaining a conclusion, the list of documents submitted by the subjects of management for its receipt, terms of consideration, the exclusive grounds for refusal to issue it;
- submission of documents by business entities for obtaining a conclusion in paper and electronic form (through the Unified State portal of Administrative Services);
- disclosure of information on the issued conclusions on the official website of the Ministry of Economic Development and Trade.
The adoption of this decision will increase the openness, transparency, regularity and predictability of the executive authorities’ actions in issuing conclusions on the extension of the deadlines for payments for export and import transactions.
The Government also approved the Ministry of Economic Development’s order, which approved the list of goods and economic sectors for which the NBU has the right to apply exceptions or peculiarities of payments for export-import transactions, namely:
- for goods used by the subjects of space activity and aircraft construction for the manufacture and development of various systems of spacecraft, complexes, etc., as well as those that are in the development, production, refurbishment, repair, modification, maintenance of aviation equipment;
- for goods that are exported and imported under product-sharing agreements;
- for goods imported under the state contracts for defense orders;
- for services (except transport and insurance), works, intellectual property rights and other non-proprietary rights exported;
- for medical services imported to provide treatment (including examination and diagnosis) abroad of Ukrainian citizens with diseases, in accordance with the approved by the Ministry of Health list of orphan diseases that lead to shortening of life expectancy of patients or their disability and for which there are recognized methods of treatment.
- for goods and services subject to procurement in accordance with procurement agreements concluded by the Ministry of Health with procurement organizations or agreements for the purchase of medicines, medical products, auxiliary and other medical supplies and services, which are concluded by the central purchasing an organization-state enterprise, the founder of which is the Ministry of Health.
Labor and Salaries
The State Labor Service of Ukraine on its website has answered the questions about which leaves the spouses of adoptive parents are entitled to if the adopted children are 4 years old and 1 year old?
In accordance with Article 181 of the Law of Ukraine “On Vacations” of 15.11.1996, No. 504/96-ВР, a person who has adopted a child from orphan children or children deprived of parental care over three years of age is entitled to a one-time paid leave in connection with the adoption of a child for a period of 56 calendar days (70 calendar days – at the time of adoption of two or more children), regardless of holidays and non-working days after the legal adoption of the decision on the adoption of the child (if the adopters are married couple – one of them at their discretion).
If one adopted child over the age of three years, paid leave is granted for a period of 56 calendar days.
According to Art. 18 of the Law of Ukraine “On Vacations” 15.11.1996, No. 504/96-ВР, a leave to care for a child until he/she reaches the age of three, can be used completely or in parts as well as the father of a child, grandmother, grandfather or other relatives who are actually caring for a child, or a person who has adopted or took care of a child, one of the foster parents or parents-mentors.
The Ministry of Social Policy of Ukraine in its letter “On the title of positions “General Director” and “Director” of 06.02.2019 Sec. No. 19/0/193-19 reported that the difference between “Director” and “Director General” is that the first manages the management of one organizational unit (enterprise, organization, complex, etc.), and the second one usually manages several organizational units that constitute the corresponding unified structure (association, concern, unification, etc.).
At the same time, if in accordance with the constituent documents and the organizational structure of the company, certain directors (types) of activities are managed by directors on relevant issues (“Director of Economics”, “Director of Finance”, “Technical Director”, etc.), and not Deputy Directors on similar issues, then “general” manager may also be “Director General”.
In addition, in the event of the creation (in accordance with the statute of a limited liability company) of a collegial executive body – “Directorate” headed by the Director General, the title of positions may be used in the company’s staffing schedule:
- “Director General of the Directorate of the Limited Liability Company” or “Director General of the Limited Liability Company”;
- “Deputy General Director of the Directorate of Limited and Additional Company” or “Deputy General Director of the Limited Liability Company”.
Such positions are formed from the mentioned basic name of the general director.
The State Labor Service of Ukraine on its official site reported that the night time is from 10 p.m. to 6 a.m.
When working at night, the established duration of work (shift) is reduced by one hour. This rule does not apply to workers who already have a shorter working time.
The length of the night work is equal to the day time in which it is necessary according to the conditions of production, in particular in continuous production, as well as in shift works at six-day working week with one day off.
It is prohibited to engage in work at night time:
1) pregnant women and women who have children aged under three years;
2) people under the age of eighteen years;
3) other categories of employees provided by the Legislation.
Attraction of women to works at night is not allowed, except for those sectors of the national economy, where this is caused by special necessity and is allowed as a temporary measure.
Also, the restrictions do not apply to women who work at enterprises where only members of one family are employed.
Work of persons with disabilities at night time is allowed only with their consent and provided that this does not contradict the medical recommendations.
Financial Services Market
The National Bank of Ukraine expanded the list of currency exemptions for business, which entered into force on February 7, together with the Law of Ukraine “On Currency and Foreign Exchange Transactions” of 21.06.2018, No. 2473-VIII. In addition to more than 20 other currency depreciation rates for individuals and legal entities presented in early January, the National Bank decided:
- to allow business the repatriation of dividends to repatriate dividends in foreign currency for 2018. Such transactions will be carried out within the limits of the total limit for the return of dividends accrued for the periods up to and including 2018, within the limit of 7 million euros per month;
- to cancel the requirement for the previous reserve of funds in hryvnia for further purchase of currency (T + 1 mode) from February 7;
- to reduce the rate of mandatory sale of foreign exchange earnings by business – from 50% to 30% starting March 1.
The National Bank also provided an opportunity for the population to conduct transactions on the online purchase of foreign currencyand bank metals up to UAH 150 thousand not in operating, but on a calendar day. This means that online purchases of currency through online banking and mobile applications are available to citizens in 24/7 mode.
The NBU clarified that the transfer of foreign currency by legal entities for placing on deposit accounts (within the limit of 2 million euros per year) is possible only at the expense of its own, and not the purchased foreign currency.
At the same time, in order to counteract an unproductive outflow of capital, the National Bank has banned businesses and the population from transferring funds to provide loans, investments or placement on bank accounts in the aggressor/occupying state, offshore zones and countries that fail/do not comply with the FATF recommendations. Also, the National Bank temporarily retained restrictions on the purchase of bonds by Ukraine’s foreign state loans.
The National Bank retrained the restrictions on the purchase of bonds by Ukraine’s foreign state loans.
Some requirements for the implementation of currency oversight by banks are simplified. In particular, to reduce their operating and time costs, the requirement to draw up a written opinion for each transaction and contract is canceled.
In addition, the list of indicators of doubtful transactions during the implementation of currency oversight is reduced. In particular, the financial assistance at the expense of which the transaction is carried out will not be considered as a separate indicator but will be analyzed by financial institutions as part of measures to establish sources of origin of client funds.
The above amendments approved by the NBU Decree “On Amendments to the Regulation on the Procedure for the Implementation by the Authorized Institutions of the Analysis and Verification of Documents (Information) on Foreign Exchange Transactions” of 05.02.2019, No. 33, as well as “On Amendments to Certain Regulatory Acts of the National Bank Ukraine” of 06.02.2019, No. 35.
Also, the decision of the NBU “On the recognition of certain legal acts of the National Bank of Ukraine as invalid” of 05.02.2019, No. 31abolished certain regulatory acts of the National Bank in the field of currency regulation, which are no longer relevant from the date of the enactment of the Law of Ukraine “On Currency and Currency Transactions” of 21.06.2018, No. 2473-VIII.
The National Bank of Ukraine by its Resolution “On Approval of the Amendment to the Regulation on the Cash Transactions in the National Currency” of 12.02.2019, No. 37, in order to reduce the regulatory impact on business entities, regulated a number of issues related to the procedure for cash transactions in the national currency.
In particular, the following issues are detailed:
- it was clarified the rules on the recognition of cash in the application of cash registers with the requirements of the order of the Ministry of Finance “On approval of Procedures on registration of cash registers and register of payment transactions” (as amended – Order of 20.09.2018 No. 773) dated 14.06 .2016, No. 547. In particular, it is possible to recognize cash at the offices of separate departments of institutions/enterprises that carry out cash settlements with the use of cash registers without a cash book, by providing storage the daily fiscal reporting checks (daily Z-reports) electronically for three years and the entry of information in accordance with the fiscal reporting checks into the corresponding books of accounting (accounting books for settlement transactions – if used);
- in view of the appeals and proposals of financial market participants, changes were made to the procedure for setting the cash limit for non-bank financial institutions that received a license for transferring funds in national currency without opening an account and which, in addition to cash withdrawal transactions for further transfer, issue cash transfers. Non-bank financial institutions are requested to set a cash limit in the amount necessary to ensure timely and full implementation of obligations to pay remittances at the first request of the recipient;
- it was clarified the concept of separate subdivisions of economic entities and it is determined that these are affiliates, representative offices, departments that are allocated part of the property of economic organizations, exercising in this regard the right to operational use or other property rights provided by the legislation of Ukraine, and other structural units (stationary or mobile), where goods are sold, services are provided and settlement transactions are carried out.
In addition, the decree expanded the list of cases that are not subject to restrictions of cash settlements between business entities and individuals in the amount of UAH 50 000.
Now, such restrictions do not apply to payments related to wages (in particular, taking into account the social significance of such issues) and to use cash from the fund of operational-search (silent investigation) actions.
Combined Force Operation
The Cabinet of Ministers of Ukraine adopted the Resolution “On Amendments to the Decrees of the Cabinet of Ministers of Ukraine dated August 12, 1993 No. 637 and July 16, 2008 No. 654”, which:
- regulates the issue of confirmation by the military commissariats to the wives of servicemen discharged from military service by January 1, 2004, the length of work for the period of residence in the places where there was no possibility of employment in the specialty;
- provides the opportunity to confirm work experience in the presence of corrections or inaccurate records in the work book for the period of work in enterprises, institutions, organizations located in the temporarily occupied territories in Donetsk and Luhansk regions, the Autonomous Republic of Crimea and Sevastopol city;
- brings the terminology in relation to categories of persons with disabilities in accordance with the legislation.
