The Ministry of Internal Affairs of Ukraine has updated the Instruction on the procedure for taking exams to obtain the right to drive and issue driver's licenses and the Instruction on the use of technical means of control during examinations by Order “On Amendments to the Order of the Ministry of Internal Affairs of Ukraine No. 515 of December 7, 2009” No. 4018 of May 22, 2020.
Documents certifying the training and retraining of vehicle drivers are:
- certificate of completion of the institution for training, retraining, advanced training of drivers, information about which is entered by the institution in the Unified State Register of the Ministry of Internal Affairs;
- documents on professional (vocational) education of the state standard in the professions “Driver of vehicles”, “Driver of motor vehicles”, “Tram driver”, “Trolleybus driver” (diploma of a skilled worker, certificate of assignment (improvement) of working skills), issued by an institution that has a license to conduct educational activities in the field of vocational education.
If a person for any reason did not pass the exams in the territorial service center of the Ministry of Internal Affairs (hereinafter – TSC MIA), the issued document certifying the training and retraining of drivers is valid for exams within two years from the date of graduation.
During the theoretical and practical exams, technical means of control (including photo and video recording) of the exam process are used. The procedure for using technical means is established by the Instruction.
The theoretical exam is taken in a specially equipped room of the TSC of the MIA. Exam tickets contain 20 questions. Each of them has two to five possible answers, only one of which is correct. The person is asked only questions that correspond to the categories of vehicles, the right to drive which he claims to receive.
In the case of opening two or more categories of vehicles, the theoretical examination is based on examination tickets of the highest category.
The time of the theoretical exam is 20 minutes from the moment the first question is displayed on the monitor.
The theoretical examination is considered to be not passed in case of three mistakes, failure to answer in the allotted time and use of additional electronic devices, educational literature, means of communication, reading devices, as well as tips from others. The theoretical re-examination is scheduled no earlier than five calendar days from the day after the examination.
The result of a successfully passed theoretical exam is valid for three months.
The practical exam is held in the same TSC of the MIA. Before the exam, the examiner acquaints the person with the procedure.
Taking the practical exam is carried out in two stages:
- the first stage of the practical exam – on the site for training in initial control;
- the second stage of the practical exam – in traffic conditions on the routes determined by the TSC of the Ministry of Internal Affairs (except for testing the skills of driving vehicles of categories A1, A, B1).
A person who has not passed the first stage of the practical examination is not allowed to the second stage.
If a person has not passed the practical examination for the third time, such a person is admitted to the next examination after passing a repeated course of training in practical driving in any institution.
Registration and issuance of a new driver's license instead of the lost or stolen one is carried out without passing exams.
In case of application of the owner of the lost or stolen driver's license obtained for the first time, before the expiration of its validity TSC MIA issues a new license, which is considered to be issued for the first time, indicating the validity of the lost or stolen license.
The Ministry of Health of Ukraine has updated the list of countries in the “red” and “green” zones. This was announced on its Facebook page by the State Agency for Tourism Development of Ukraine.
According to updated data, the “reds” now include:
- Kazakhstan;
- the Turks and Caicos Islands;
- Palestine;
- Kyrgyzstan;
- Seychelles;
- Mexico;
- -Montenegro;
- Suriname;
- El Salvador;
- Albania;
- the Czech Republic.
It should be reminded that citizens coming from the “red zone” countries to Ukraine must undergo a 14-day observation or use the “Act at Home” application.
The Cabinet of Ministers of Ukraine has allowed to end the regime of self-isolation or observation for those who enter the territory of Ukraine from the countries of “red zone”, provided that they test for COVID-19 by PCR after crossing the state border and have a negative result. From the countries of the “green” zone - without restrictions.
To enter Ukraine, foreigners need an insurance policy that covers the costs of COVID-19 and observation.
The State Tax Service of Ukraine in “ZIR” has clarified the procedure for filling in the reporting by sole proprietors (hereinafter – SP), who did not pay the unified social tax (hereinafter – UST) for March – May 2020
It should be recalled that for the periods from March 1 to May 31, 2020, self-employed persons are temporarily exempt from accrual, calculation and payment of USTs for themselves.
The law does not provide for self-employed persons to reflect in the UST statement or to apply for the right to a temporary exemption from the accrual and payment of USTs.
Those who have benefited from the exemption from accrual and payment of UST for March-April-May 2020, should not show the amount of income and the amount of UST in the form No. Д5. Otherwise, when declaring income and amounts of UST in the reporting will have to pay UST.
The tax authorities has explained how to fill in the indicators of column 3 of table 1 of the UST Statement (form No. Д5 (annual) when determining the base for accrual of UST for the reporting year by taxpayers exempted from paying UST for themselves).
In case of exemption from accrual, calculation and payment of UST for the periods from 1 to 31 March, from 1 to 30 April and from 1 to 31 May 2020, the indicators of column 3 “The amount of net income (profit) stated in the tax return/Self-determined amount income/Share of distributed income” of table 1 of the Statement (form No. Д 5 (annual)) (hereinafter – the Statement), are filled in as follows:
- sole proprietors in the general system of taxation and persons engaged in independent professional activity, in the lines for each calendar month indicate the average monthly taxable income. It is determined by dividing the annual net income (profit) declared in the annual tax return on property and income by the number of months during which such taxpayer was registered as a payer of UST;
- sole proprietors in the simplified system of taxation – in the lines for each calendar month indicate a self-determined amount of income, which may not be less than the minimum wage established by law per month;
- members of the farm – in the lines for each calendar month indicate the average monthly taxable income. It is determined by dividing the annual distributed income received by such taxpayers from the net income of the farm in the reporting year, which is subject to personal income tax, by the number of months during which such taxpayer was registered as a payer of UST.
In column 4 “The amount of income on which the unified single tax is accrued, taking into account the maximum amount” of table 1 of the Report in the months of exemption from accrual, calculation and payment of UST (March, April, May 2020) are crossed out, and other calendar months when such a payer was registered as a payer of UST, are filled in on the general grounds specified in Art. 7 of the Law on UST and chapter IV of Instructions No. 449.
The State Tax Service of Ukraine has provided an explanation of the deadlines for the application of the exemption from value added tax (hereinafter – VAT), established by paragraph 71 of part 2 of chapter XX of the Tax Code of Ukraine (hereinafter – Tax Code).
According to item 71 of part 2 of chapter XX of the Tax Code the following transactions are exempt from VAT:
- import of goods (including medicines, medical devices and/or medical equipment) into the customs territory of Ukraine, necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of coronavirus disease (COVID-19), the list of which is determined by the Cabinet of Ministers of Ukraine;
- supply of goods (including medicines, medical devices and/or medical equipment) in the customs territory of Ukraine, necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of coronavirus disease (COVID-19), the list of which is determined by the Cabinet of Ministers of Ukraine.
The provisions of this paragraph shall apply to operations carried out in the period from March 17, 2020 to the last day of the month in which the quarantine established by the Cabinet of Ministers of Ukraine ends throughout Ukraine.
Therefore, the VAT exemption regime applies until the last day of the month on which the quarantine expires.
Let us remind that the quarantine was extended till July 31.
