The Cabinet of Ministers of Ukraine, at the initiative of the Ministry of Internal Affairs, approved a resolution that provides for the possibility of extending the temporary certificate of a citizen of Ukraine for foreigners from the Russian Federation and the Republic of Belarus who participate in the defense of Ukraine. Notes on the extension of the validity period of a temporary certificate of a citizen of Ukraine will be made by territorial bodies of the State Migration Service, diplomatic missions or consular institutions.
The said resolution was adopted in order to implement paragraph 5 of Section II of the Final and Transitional Provisions of Law of Ukraine No. 3897-IX “On Amendments to Certain Laws of Ukraine Regarding the Legal Status of Foreigners and Stateless Persons Participating in the Protection of the Territorial Integrity and Inviolability of Ukraine”. This paragraph stipulates that citizens of the Russian Federation and the Republic of Belarus who acquired Ukrainian citizenship in the period from February 24, 2020 and submitted an undertaking to terminate their foreign citizenship are required to submit a document on the termination of their foreign citizenship within 12 months from the date of termination or cancellation of martial law in Ukraine.
Under current legislation, a temporary certificate of a citizen of Ukraine is issued for a period of up to 2 years. The extension of the validity of this document was not provided for. In this regard, the Government, by its resolution, regulated the issue of the validity of a temporary certificate of a citizen of Ukraine under martial law for citizens of the Russian Federation and the Republic of Belarus who, in the period from February 2020, acquired citizenship of Ukraine in accordance with current legislation and submitted an obligation to terminate foreign citizenship within two years from the date of acquisition of citizenship of Ukraine and the deadline for fulfilling such an obligation has expired.
Now, territorial bodies of the State Migration Service, diplomatic missions or consular offices of Ukraine can make notes on the temporary certificate of a citizen of Ukraine to extend its validity period.
The Verkhovna Rada of Ukraine adopted draft law No. 12131 "On Amendments to Certain Legislative Acts of Ukraine Regarding the Resumption of Monitoring, Reporting and Verification of Greenhouse Gas Emissions".
The voted version of the draft law provides that:
1) the provisions on monitoring, reporting and verification of greenhouse gas emissions do not apply to those installations that are not controlled, destroyed or located in temporarily occupied territory, or have officially announced the cessation of production;
2) the operators may not submit reports for 2021–2023;
3) the reporting for 2024 must be submitted as soon as possible, but no later than December 31, 2025.
The document details the requirements for submitting documents for partially destroyed installations and installations located in areas where active hostilities are taking place or are located in temporarily occupied territories.
The Cabinet of Ministers of Ukraine registered the draft law "On the Basic Principles of Housing Policy" (Registration No. 12377) in the Verkhovna Rada of Ukraine .
The draft law is to establish new principles and directions that will determine the housing policy of Ukraine, which is aimed at creating opportunities and conditions under which everyone will have the opportunity to solve their housing issue by purchasing housing for rent or ownership.
The project is aimed at laying the foundations for the formation of Ukraine's housing policy, taking into account the standards and norms of the guiding documents of the European Union and Article 47 of the Constitution of Ukraine, and creating a favorable legal framework for attracting assistance from international organizations and donors to form housing funds.
The draft law provides for:
- establishing housing policy principles that comply with the principles enshrined in international EU documents, namely: accessibility and barrier-free housing, inviolability of the right to housing and inviolability of housing, transparency and public participation, freedom of choice, fairness and equal access to housing for everyone, strategic planning, social integration;
- establishing the implementation of the principle of strategic planning by determining the list of strategic planning documents, mechanisms for their development and adoption, and implementation control;
- the need to develop public-private partnerships as an important element in helping to resolve the housing issue, which is an important prerequisite for attracting international partners;
- establishing that the housing stock of Ukraine consists of private, state and housing stock of territorial communities (it is established that, by purpose, the state housing stock and the housing stock of territorial communities are divided into social housing and official housing, which cannot be alienated; the possibility of attracting private housing stock as social housing is established);
- establishing that housing from the state housing stock and the housing stock of territorial communities is provided on lease terms with a specific purpose, as social housing or as official housing. At the same time, the level of rent paid directly by a citizen depends on the level of income and property of such citizen and is regulated by establishing subsidy mechanisms;
- creation of cooperatives: housing (for joint ownership and use of housing) and housing and construction (for housing construction);
- introduction of minimum and general requirements for consumer quality of housing;
- implementation of financial and credit mechanisms for citizens to acquire housing as their property (restrictions are established on the alienation of housing acquired through financial and credit mechanisms with the support of the state or local governments, in order to prevent abuse);
- declaring the direction of state housing policy towards stimulating, encouraging, and regulating private activity in the housing sector;
- introducing and encouraging the creation of institutions that will build and manage affordable housing;
- definition of guarantees for the protection of the right to housing;
- formation of the Unified Information and Analytical Housing System as a public electronic registry that ensures the collection, accumulation, protection, accounting, display, processing and provision of information about the housing stock of Ukraine, as well as about persons who can benefit from state support in exercising the right to housing;
- recognition of the Housing Code of Ukraine and the Law of the Republic of Ukraine "On the Privatization of the State Housing Fund" as invalid.
The Verkhovna Rada of Ukraine adopted in its entirety draft law No. 6013 on the features of regulating entrepreneurial activities of certain types of legal entities and their associations during the transition period. This document, in particular, provides for the repeal of the Commercial Code of Ukraine.
Some provisions of the Commercial Code of Ukraine have remained valid in this law and will be in effect during the transition period.
Draft law No. 6013 is not aimed at eliminating commercial courts and commercial jurisdiction, as well as commercial law departments at universities or scientific institutes that deal with commercial law issues, because on the contrary, they have great potential for the development of special legislation and the practice of its application.
The Ministry of Finance of Ukraine by draft order "On Amendments to the Form of the Tax Declaration on Property Status and Income and the Instructions for Filling Out the Tax Declaration on Property Status and Income" (hereinafter – the draft order) prepared changes to the form of the declaration on property status and income.
In connection with the amendments to the Tax Code of Ukraine by Law of Ukraine No. 4015-IX of October 10, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Ensuring Balanced Budget Revenues during the Period of Martial Law" (hereinafter – Law No. 4015) regarding the introduction of advance payments for individual entrepreneurs (except for persons on the simplified taxation system) engaged in retail fuel trade, personal income tax (hereinafter – the tax) and the introduction of changes in the military levy rate, it became necessary to make amendments to the tax declaration on property status and income (hereinafter – the declaration).
Law of Ukraine No. 4015 amended the Tax Code, which provides for:
- payment of advance tax contributions by individual entrepreneurs (except for persons on the simplified taxation system) engaged in retail fuel trade;
- change in the military levy rate;
- amount of the minimum tax liability, determined in accordance with subparagraphs 381.1.1 and 381.1.2 of the Tax Code, cannot be less than UAH 700 per 1 hectare, and for
- land plots in the area of which the share of arable land is at least 50%, – UAH 1400 per 1 hectare.
In addition, to simplify the calculation of the profit of controlled foreign companies for taxpayers – individuals – controllers of a controlled foreign company, amendments
have been made to the CFC annex to the declaration, which take into account the peculiarities of taxation of the profit of controlled foreign companies in the event of its distribution or actual payment in accordance with item 170.13 of the Tax Code.
The Cabinet of Ministers of Ukraine brought the Procedure for Maintaining the State Land Cadastre into line with the requirements of the Land Code and the Law of Ukraine "On the State Land Cadastre".
In particular, the Government has determined the procedure for entering information into the State Land Cadastre in the event of a change in the purpose of especially valuable lands, forest land plots with their designation as defense lands.
Corresponding resolution No. 6 "On Amendments to the Procedure for Maintaining the State Land Cadastre" was adopted at a regular meeting of the Cabinet of Ministers. The document was prepared by the Ministry of Agrarian Policy.
According to the resolution, simultaneously with the entry of information on the classification of the relevant land plot as defense land, information on restrictions on land use regarding the prohibition of changing the purpose of such a plot is entered into the State Land Cadastre.
In the case specified in Part 12 of Article 20 of the Land Code of Ukraine, information is entered into the State Land Cadastre upon application by the person who submitted an application for a change in the purpose of a land plot of especially valuable land, a forest land plot to defense land, to which is attached the land management documentation, on the basis of which the change in the purpose of the land plot is made.
If, in accordance with the law, the change in the purpose of a land plot is carried out without the development of land management documentation, technical land management documentation regarding the land inventory is attached to the application.
The resolution also provides for access to the prosecutor's office and pre-trial investigation bodies to documents of the State Land Cadastre and extracts from them.
The President of Ukraine signed the law "On Amendments to Certain Laws of Ukraine on Improving the Procedure for Wholesale and Retail Trade in Vehicles by Business Entities Registered with the Main Service Center of the Ministry of Internal Affairs" on deregulation and de-shadowing of the used car trade market. It exempts sellers from the obligation to re-register cars.
According to the document, sellers of used cars and their parts are exempt from the obligation to:
- re-register used vehicles;
- submit documents to the service centers of the Ministry of Internal Affairs with a mark of the corresponding district (city) territorial staffing and social support center.
It is noted that the law will become a guarantee for bringing the market out of the shadows and eliminating schemes that result in the budget receiving less taxes.
The President of Ukraine signed the Law "On Amendments to Certain Legislative Acts of Ukraine in Order to Combat Gambling Addiction (Ludomania) and Improve State Regulation of Activities Related to the Organization and Conduct of Gambling and Lotteries".
The law provides:
- liquidation of Commission for Regulation of Gambling and Lotteries and distribution of its powers between the relevant ministry and a newly created body without collegial status;
- ban on advertising gambling, except in a limited list of permitted ways, and ban on sponsorship, except for sports sponsorship;
- modernization of state supervision instruments for the gambling market – controlled gaming is being introduced as a control measure to replace actual inspections;
- introduction of effective measures to combat gambling addiction, blocking illegal websites, strengthening requirements for organizers and supplements the grounds for license revocation, establishing a requirement for organizers of gambling to make all non-cash payments exclusively through banks, improving requirements for State Online Monitoring System, etc.;
- improvement of legislation on state lotteries, in particular, establishing similar requirements for gambling organizers regarding the ownership structure, criteria for impeccable business reputation, grounds for license revocation, brand requirements, as well as requirements for settlements when conducting state lotteries;
- amendments to the Law of Ukraine "On Protection of the Interests of Subjects of Reporting and Other Documents during the Period of Martial Law or State of War" regarding the resumption of reporting by organizers of gambling and operators of state lotteries, etc.
