The Ministry of Infrastructure of Ukraine has presented a three-stage plan to resume the regular passenger services. The corresponding plan was published by the head of the department Vladyslav Krykliy in his telegram-channel.
At the first stage they plan to resume:
- urban road transport (except for minibuses) and suburban (within one district);
- intra-regional routes;
- 50% of suburban trains that will take people to/from work during rush hour;
- long-distance Intercity+ trains, night express;
- internal communication.
At the second stage they plan to resume:
- interregional and international road transport, in particular to allow shuttle busses to work;
- all suburban trains that will run in daylight;
- all passenger trains on schedule, except seasonal ones.
At the third stage the following transport will be resumed:
- international trains and, if necessary, seasonal passenger flights in Ukraine;
- international flights to countries that have opened their airports.
The Cabinet of Ministers of Ukraine by Resolution “On Approval of the Procedure for Functioning of the Single Account and Compliance with Article 351 of the Tax Code of Ukraine by Central Executive Bodies” No. 321 of April 29, 2020 approved the procedure for functioning of the single account for taxes and fees.
The document defines the mechanism of crediting funds to the single account, transferring funds from a single account to budget accounts and returning (accounting) of erroneously and/or excessively credited funds by payers.
Through the single account you can pay:
- corporate income tax;
- personal income tax;
- unified social tax;
- single tax;
- rent;
- other payments, the control of which is entrusted to the State Tax Service.
It is not used to pay value added tax and excise tax on fuel and alcohol. This exception is related to the operation of special electronic administration systems for these taxes. In addition, the exception applies to the payment of part of the net profit (income) by state and municipal enterprises and their associations.
The only account is opened in the Treasury in the name of the State Tax Service. The taxpayer announces the intention to use the State Tax Service system in electronic form through an electronic account. The State Tax Service opens a single card of payer on the basis of data from the register of payers who use the single account.
The single card of the payer displays data on the payer and transactions with funds that are credited/transferred/returned (accounted) to/from the single account.
Current information on the movement of funds on the single account is available to the payer in the electronic account.
When using a single account, the payer is not entitled to pay such funds to other accounts opened by the Treasury for the payment of such taxes, and funds paid to other accounts are considered erroneously paid and refundable.
If the single account receives funds from a payer not included in the register of payers who use the single account, or the State Tax Service cannot identify the payer from the information on the movement of funds in the single account, such funds the State Rax Service returns to the payer's account opened in the bank through which the enrollment was made. These funds are not considered credited to the single account and are not subject to reflection in a single card of the payer.
For funds that are erroneously paid monetary obligations, the State Tax Service sends to the payer through the electronic cabinet notifications of errors or discrepancies in such settlement document no later than the next working day from the date of their enrollment.
The payer determines the payment to the appropriate recipient no later than the next business day after receiving the notification.
If the payer has not determined the payment within the specified period, the information from the settlement document is considered as information without determining the payment to the recipient and the amount of such payment is included by the State Tax Service in the register of payments from the single account for an individual payer as part of the consolidated payment register taking into account the payment priority set by item 351.6, Art. 351, item 89.7, Art. 89 and item 131.2, Art. 131 of the Tax Code of Ukraine (hereinafter – Tax Code).
Amounts erroneously and/or overpaid by the payer of monetary obligations and penalties, obligations from the single contribution, according to the State Tax Service, are considered as funds received in the single account and are taken into account by the State Tax Service when forming the register of payments from the single account concerning a particular payer on the date of formation of such a register as follows:
- are recognized as credited for the same type of income to the state and/or local budgets, and in the part of liabilities from the single contribution – to the budgets of the Pension Fund of Ukraine and funds of compulsory state social insurance, under which such funds are accounted;
- are allocated by the Treasury between different types of revenues of the state and/or local budgets according to the conclusion of the State Tax Service submitted to the Treasury in the manner prescribed by law, on the basis of a certain direction of use of the amount of erroneously and/or excessively paid monetary obligations and penalties by such a payer.
This provision does not deprive the payer of the right to return erroneously and/or overpaid monetary obligations and penalties in the manner prescribed by Art. 43 of the Tax Code.
The State Tax Service of Ukraine has reminded that in case of repayment of the tax liability during the period from March 1 to May 31, 2020 due to violation of the terms of payment of tax liabilities specified in Art. 57 of the Tax Code, the penalties in accordance with Art. 126 of the Tax Code do not apply.
That is, if the term of payment of the agreed amount of the monetary obligation falls on the specified period, and this period is violated, the payment of the specified amount by the taxpayer is not subject to penalties.
Such exemption does not apply to cases of breach of the agreed amount of the monetary liability for VAT, excise tax and rent.
In addition, if the taxpayer allows understatement of tax liabilities during the period from March 1 to May 31, 2020, the penalties provided for in item 123.1 of Art. 123 of the Tax Code do not apply, except for sanctions for understatement of VAT liabilities, excise tax and rent.
During the period from March 1 to May 31, 2020, taxpayers are not charged with penalty, and the penalty accrued but not paid for this period is subject to write-off.
The Ministry of Health of Ukraine and the Chief State Sanitary Doctor of Ukraine have adopted resolutions approving temporary recommendations on the organization of anti-epidemic measures for provision of services during quarantine.
Interim recommendations on the organization of anti-epidemic measures for provision of services during quarantine are designed for:
- hairdressers and beauty salons;
- catering establishments;
- trade in food and non-food products;
- carrying out permitted activities that involve receiving visitors in office premises;
- provision of dental care;
- institutions of inpatient psychiatric care, medical and social protection of the population.
Among the recommendations:
- temperature screening of all employees and non-admission to work in case of detection of temperatures above 37.2 °C or signs of respiratory diseases;
- reception of clients is carried out only by prior appointment with observance of a time interval for exclusion of contact between them;
- waiting in line outside the premises in compliance with the principles of social distancing (1.5 m);
- organization of places for treatment of hands with antiseptics at the entrance to the institution;
- simultaneous stay of clients in the institution at the rate of not more than one person per 5 (10) square meters of the service hall area;
- admission of clients only in personal protective equipment, including respirators or masks (including homemade);
- distance of at least 1.5 m must be provided between the places of service provision.
- personnel must use medical masks or respirators (without valve) and disposable gloves;
- after each client, disinfection and current cleaning of the surfaces touched by the clients and disinfection of reusable tools are performed.
Businesses should provide staff with personal protective equipment and disinfectants.
Persons at risk are temporarily suspended from work (persons who have reached the age of 60, persons who have chronic diseases that suppress immunity).
The State Property Fund of Ukraine has provided a new clarification on the procedure for exempting tenants of state property from rent, provided by the new version of item 14 of the chapter “Final and Transitional Provisions” of the Civil Code of Ukraine.
This item was amended by Law of Ukraine “On Amendments to the Law of Ukraine “On the State Budget of Ukraine for 2020” No. 553-IX of April 13, 2020, which entered into force on April 18, 2020.
Following the promulgation of relevant amendments to the Civil Code of Ukraine regulating the issue of property lease, the Fund clarified the conditions under which tenants of state property may be exempted from paying rent due to prohibitions on certain business and other activities introduced by Government Resolution “On prevention of the spread on the territory of Ukraine of the acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2” No. 211 of March 11, 2020 (with amendments and additions).
Thus, in particular, to obtain an exemption from rent, the tenant must:
- check whether the prohibitions to carry out certain types of business and other activities, introduced by Cabinet of Ministers of Ukraine Resolution “On prevention of the spread of acute respiratory disease COVID-19 caused by coronavirus SARS-CoV-2” No. 211 of March 11, 2020 (with amendments and additions) covers the type of activity for which the state property is used under the lease agreement;
- if such prohibitions apply to the type of its activity, the tenant applies to the lessor with a request to release him/her from paying rent under the contract in accordance with Art. 762 of the Civil Code of Ukraine. This article, in particular, clarifies that the tenant may be exempt from rent for the entire period during which the property could not be used due to objective circumstances beyond his/her control (in this case such an objective circumstance is quarantine).
Upon receipt of the tenant's application, the lessor, together with the property holder that is the subject of the lease agreement, conducts an inspection of the leased premises in order to obtain evidence of the tenant's suspension of activities on the leased object and draw up the inspection report.
After that, on the basis of the tenant's application and the inspection report drawn up by the representatives of the lessor and the property holder, the lessor decides to exempt the tenant from paying the rent for the quarantine period.
