The Cabinet of Ministers of Ukraine by Resolution “On the establishment of quarantine and implementation of enhanced anti-epidemic measures in the territory with a significant spread of acute respiratory disease COVID-19 caused by coronavirus SARS-CoV-2” No. 641 of July 22, 2020 has updated the quarantine rules and introduced enhanced areas with a significant spread of COVID-19, in particular, approved recommendations for the period of quarantine for government agencies and business entities. The Resolution came into force on August 1.
The Resolution recommends that executive authorities, other state bodies, local governments, enterprises, institutions, organizations, regardless of ownership, ensure:
- flexible working hours, which, in particular, provides different start and end times for different categories of workers, remote (home) work for the period of quarantine in order to limit the concentration of persons in transport and on the way to/from work, if possible;
- establishing a distance in the checkout and cash areas of the trade establishment between persons (except for the buyer and seller) of not less than 1.5 meters and/or the presence of appropriate protective screens between them;
- maintaining a distance of at least 1.5 meters between visitors waiting for permission to enter the premises.
Business entities are recommended to make (if necessary) changes to their operating regimes during the quarantine period in order to set the start of work at 9, 10 o'clock or later.
In particular, to set the start of work at 10 o'clock or later for business entities that carry out their activities in the following economic activities:
- wholesale and retail trade;
- repair of motor vehicles and motorcycles;
- postal and courier activities;
- temporary accommodation and catering;
- insurance activity;
- education;
- social assistance;
- art, sports, entertainment and recreation.
The Cabinet of Ministers of Ukraine has amended the Standard Land Lease Agreement and approved the Rules for the maintenance and preservation of defensive strips located on agricultural land. The relevant resolution “On approval of the Rules for the maintenance and preservation of defensive strips located on agricultural lands” No. 650 of July 22, 2020 entered into force on July 30.
The rules define the basic requirements for the maintenance and preservation of defensive strips located on agricultural lands, a set of reclamation measures.
The rules are binding on all owners, tenants and users of land plots on which defensive strips are located (hereinafter – land users).
It has been determined that defensive strips are artificial plantations of linear type for protection of agricultural lands from the negative impact of natural and anthropogenic factors.
Forest management of defensive strips is carried out according to the following additional indicators:
- type;
- area, length, width, number of rows;
- main breed;
- construction;
- age specific;
- forestry and reclamation assessment.
It is established that protective measures against illegal logging, fire safety and fire elimination in defensive belts are carried out by land users.
On land plots used under defensive strips it is prohibited to:
- store materials;
- build any buildings;
- arrange landfills for garbage, snow and ice;
- equip parking lots of vehicles;
- burn dry vegetation, light a fire;
- extract sap, resin from trees, make incisions;
- destroy ants, catch birds and animals;
- carry out any activity that may adversely affect the condition of protective forest belts.
Also, the footnotes to the Standard Land Lease Agreement are set out in a new wording.
The State Tax Service of Ukraine drew the attention of single tax payers that a business entity that is a payer of other taxes and fees in accordance with the Tax Code of Ukraine (hereinafter – Tax Code) may decide to switch to a simplified taxation system by submitting an application to the supervisory authority. not later than 15 calendar days before the beginning of the next calendar quarter. Such entity may transition to a simplified taxation system once a calendar year. These norms are established by paragraph 298.1.4, item 298.1, Art. 298 of the Tax Code.
The registration of the business entity as a single tax payer is carried out by making appropriate entries in the register, and in case of refusal to register, the supervisory authority is obliged to provide within two working days a written reasoned refusal, which can be appealed. Thus according to item 299.6 of Art. 299 of the Tax Code the following reasons set grounds for denial of registration:
1) non-compliance of such subject with the requirements established by Art. 291 of the Tax Code;
2) the entity, which is formed as a result of reorganization (other than transformation) of any taxpayer, has outstanding tax liabilities or tax debt that arose before such reorganization;
3) non-compliance by such subject with the requirements established by paragraphs. 298.1.4, item 298.1, Art. 298 of the Tax Code.
Therefore, a sole proprietor who at the beginning of the year was a single tax payer and switched to other taxes and fees (general taxation system) from April 1, July 1 or October 1, cannot return to the simplified taxation system this year, because such a person has already exercised his right to apply the simplified taxation system this year.
Such SP may switch to a simplified system of taxation from January 1 next year, provided that they meet the requirements of Art. 291 of the Tax Code.
The State Tax Service of Ukraine has reminded that during the period from March 1, 2020 to the last calendar day of the month (inclusive), in which the quarantine expires, sanctions for non-registration (late registration) of tax invoices/adjustment calculations in the Unified Register of Tax Invoices and calculations of adjustments to them will not be applied. It should be noted that the quarantine has been prolonged until August 31.
However, taxpayers are not exempt from financial liability for non-submission (late submission) of value added tax (hereinafter – VAT), non-payment (late payment) of VAT liabilities.
Violation of the Tax Code requirements for registration of a tax invoice/ adjustment calculations to it negatively affects the right of the taxpayer's counterparty to use the right to accrue a VAT tax credit.
The National Health Service has reminded what services a patient can obtain from a primary care physician with whom a declaration has been concluded.
The primary care physician is the family physician, therapist, and pediatrician who the patient first sees when seeking medical attention. This doctor monitors the patient's health, diagnoses and treats the most common diseases.
The following services can be obtained free of charge from a family doctor, therapist, pediatrician:
1) dynamic monitoring of the state of health of patients, including those diagnosed with chronic diseases;
2) diagnosis and treatment of the most common diseases, injuries, poisonings, pathological, physiological (during pregnancy) conditions, etc.;
3) vaccination of children and adults according to the National Vaccination Calendar;
4) providing advice (for example, on diet, healthy lifestyle, etc.);
5) management of uncomplicated pregnancy;
6) referral to narrow specialists;
7) provision of certain palliative care services to patients;
8) provision of prescriptions for medicines, in particular under the “Available Medicines” program;
9) provision of referrals for general blood tests with leukocyte formula.
10) provision of referrals for general urine analysis;
11) provision of referrals for measuring the level of glucose and cholesterol, troponin;
12) provision of referrals for rapid tests for pregnancy, HIV, viral hepatitis;
13) measurement of pressure, weight, height, waist circumference.
14) provision of referrals to the electrocardiogram;
15) provision of certificates, sick leaves.
