The Cabinet of Ministers of Ukraine, by Resolution No. 1100 of November 11, 2020, decided to cancel adaptive quarantine and reintroduce the national one.
Mass events with the participation of more than 20 people, occupancy of more than 50% of seats in theaters and cinemas, as well as in public transport are prohibited. Discos, the work of food establishments with the organization of leisure are banned, and scheduled hospitalizations are cancelled.
The transportation of passengers by public transport on urban, suburban, intra-regional, inter-regional routes in the amount of more than the number of seats provided by the technical characteristics of the vehicle is also prohibited.
The cafes and restaurants are forbidden to work in the period from 22:00 to 7:00, except for address delivery and take-away.
Accommodation of visitors in public catering establishments is possible only at a distance of not less than two meters between the seats at the adjacent tables and not more than four people at the table, excluding children under 18 years of age.
In addition, visitors must enter the facility and move around wearing personal protective equipment that covers the mouth and nose.
Special visiting hours are also introduced for retirees. It will be from 10:00 to 12:00 at retail outlets, government offices, etc.
The Cabinet of Ministers of Ukraine by Resolution No. 1100 of November 11, 2020 introduced the weekend quarantine on the territory of Ukraine from November 14 to 30, 2020.
The Resolution stipulates that from 00:00 on Saturday to 00:00 on Monday the following is prohibited:
1) reception of visitors by business entities that carry out activities in the field of catering (bars, restaurants, cafes, etc.), in addition to activities for the provision of catering services with the implementation of targeted delivery of orders and take-away orders;
2) reception of visitors in shopping and entertainment centers;
3) reception of visitors in other establishments of entertaining activity;
4) reception of visitors by business entities that carry out activities in the field of trade and consumer services, except:
- trade in foodstuffs on trade areas, at least 60% of which are intended for trade in foodstuffs, fuels, medicines and medical devices, veterinary drugs, feed;
- carrying out activities for the provision of financial services, activities of financial institutions and activities for collection and transportation of currency values, activities of postal operators, as well as medical practice, veterinary practice, gas stations (without food zones), maintenance of vehicles and repair activities;
- trade activities with the implementation of targeted delivery of orders;
5) activities of cultural institutions and holding of cultural events, except for the work of business entities related to the production of audiovisual works, including filming and video recording, subject to restriction of access to the place of filming (filming site) of third parties and use by staff (except for actors during the filming process), involved in the production of an audiovisual work, respirators or protective masks, including self-made. The activities of business entities related to the production of audiovisual works are not a mass event;
6) reception of visitors of gyms, fitness centers, pools.
The Ministry of Finance of Ukraine by Order No. 400 of July 6, 2020 approved the Procedure for continuous professional training of auditors. Such training is understood as the participation of auditors in activities aimed at ensuring professional development, maintaining a high level and improving practical skills in auditing and acquiring new theoretical knowledge in the areas defined in Part 2 of Art. 19 of the Law of Ukraine “On Audit of Financial Statements and Auditing”.
The minimum duration of continuous professional training of an auditor is 120 hours for three consecutive years under the accumulative system, but not less than 20 hours per year. At the same time, the differentiation of types of continuous training of auditors should be ensured.
Educational activities can be conducted by:
1) authorized legal entities;
2) authorized audit firms (for their employees);
3) authorized professional organizations of auditors and/or accountants (for their members).
In addition to educational activities, auditors can participate in short-term activities (conferences, activities of relevant authorities, scientific and practical conferences, seminars, workshops, webinars, etc.). Publications on auditing, accounting and taxation, participation in the preparation of draft regulations on accounting and auditing, teaching in higher education institutions, etc. are also recognized as continuous professional training.
The auditors provide control over their own continuing professional training in various forms and types and keep supporting documents about its completion.
Verification of compliance with the requirements for continuous professional training of auditors in the cases provided for in Order No. 400 is carried out by the Quality Assurance Inspectorate of the Audit Public Oversight Body and/or the Audit Chamber of Ukraine.
In case of non-compliance with the requirements for continuous professional training, one of the penalties established by Part 6 of Art. 42 of the Law of Ukraine “On Audit of Financial Statements and Auditing” is applied.
The Ministry of Finance of Ukraine by Order No. 548 of September 7,2020 (registered in the Ministry of Justice under No. 1064/35347 on October 29, 2020) set out in a new version the Procedure for forming a plan-schedule of documentary scheduled inspections of taxpayers.
Thus, the Procedure is brought in line with the amendments made by Law No. 466-IX to items 77.2 and 77.4 of the Tax Code regarding the procedure for conducting documentary scheduled inspections.
As before, the annual schedule will be published on the official website of the State Tax service of Ukraine until December 25 of the year preceding the year in which such documentary scheduled inspections will be conducted. The annual schedule will be updated in case of its adjustment.
However, amendments to the inspection schedule for the current year will now be allowed no more than once in the first and once in the second quarters of such year, except:
- cases when the changes are related to changes in the name of the taxpayer that has already been included in the schedule,
- and/or correction of technical errors.
Documentary audit of a taxpayer that has been included in the audit schedule for the current year due to changes in that year (other than changes in the name of the taxpayer that has already been included in the schedule and/or correction of technical errors) may begin:
- not earlier than July 1 of the current year in case of changes in the schedule for the current year in the first quarter of that year,
- not earlier than October 1 of the current year in case of making changes to the schedule for the current year in the second quarter of such year.
The updated schedule is published on the official website of the STS by the 30th of the last month of the quarter (in case of changes in the name of the taxpayer already included in the schedule and/or correction of technical errors - by the 30th of the month preceding the month in which such documentary scheduled inspections will be conducted).
The State Tax Service of Ukraine has published a draft order of the Ministry of Finance “On Approval of Amendments to the Procedure for Preparing and Filing Complaints by Taxpayers and their Consideration by Controlling Bodies” (hereinafter – the Draft) on its website in the subsection “Draft regulatory acts” section “Activities”.
The Draft amends the order of the Ministry of Finance “On Approval of Amendments to the Procedure for Preparing and Filing Complaints by Taxpayers and their Consideration by Controlling” No. 916 of October 21, 2015. The main purpose of drafting the order is to bring the procedure for taxpayers to appeal tax notices or other decisions of controlling bodies, during the administrative appeal in accordance with the requirements of the Law of Ukraine No. 466-IX of January 16, 2020, which makes a number of changes Art. 56 of the Tax Code of Ukraine, providing for a change in the jurisdiction of the complaint, the deadline for filing a complaint, preparing a complaint, the procedure for reviewing the complaint and more.
In particular, the amendments stipulate that the complaint is submitted in writing to the higher-level controlling body within 10 working days (previously it was calendar days).
Taxpayers will have the right to file a complaint within six months from the date of expiration of the 10-day period, together with a request to renew the missed deadline and copies of supporting documents validity of the reasons for its omission (if any). The controlling body of the highest level, considering the application of the taxpayer, renews the missed deadline for filing a complaint in the administrative order, if it finds the reasons for its omission valid.
