Legislative Review

July 15 – 19, 2024. Electronic interaction between Unified State Register and information systems of the State Tax Service of Ukraine has been approved

The Verkhovna Rada of Ukraine adopted draft law No. 4201 on changing time in Ukraine from winter to summer time.

The changes are aimed at protecting the health of the population, because according to the majority of scientists and doctors, the annual transfer of the hands of the clock by one hour forward and back has a number of negative consequences, causes a significant deterioration in the health of citizens during the period of adaptation to the :summer” and “winter” of time.

The specified changes are intended to ensure the protection of territorial integrity and strengthening of national security of Ukraine by establishing and consolidating the unified Kyiv time on the entire territory of Ukraine without exception.

The law provides a definition of the procedure for calculating time in Ukraine at the legislative level, will help improve the health of citizens, increase the working capacity of the population, help counter aggression from the Russian Federation and contribute to Ukraine's European integration aspirations.

The Ministry of Foreign Affairs significantly expanded access to consular services abroad: 24 institutions in 20 countries were added. These are embassies of Ukraine in Austria, Algeria, Belgium, Great Britain, Armenia, Spain, Morocco, Moldova, the Netherlands, Norway, UAE, Romania, Tajikistan, Turkmenistan, Hungary, Finland, France, Croatia and Sweden, consulates in Edinburgh, Balti, Dubai, Nyiregyhaza and Brno.

Thus, a total of 48 institutions in 31 countries in Europe, North America, Asia and Oceania, as well as Africa and the Middle East will have access to this registry from July 15.

Access to the State Register of Civil Status Acts means that citizens of Ukraine will be able to obtain duplicate certificates issued by the authorities on the territory of Ukraine (birth, death certificates, name change, marriage, divorce); extracts from the Register on the registration of the act (birth, death, name change, marriage, divorce). From now on, additional foreign diplomatic institutions will provide such services and carry out other work in the direction of state registration of civil status acts using the means of the Register.

Expanding access to consular services was possible thanks to the joint efforts of the Ministry of Foreign Affairs of Ukraine and the Ministry of Justice of Ukraine. This was preceded by large-scale technical and organizational work on updating and modernizing software systems, as well as training qualified personnel.

The Ministry of Foreign Affairs will continue work on simplifying access to consular services abroad and connecting all foreign diplomatic institutions to the aforementioned register by the first half of next year.

Such steps take place in accordance with Resolution of the CMU No. 66 of January 24, 2023 "On Ensuring Exercise of Powers by Foreign Diplomatic Institutions of Ukraine in the Field of State Registration of Acts of Civil Status in Conditions of Martial law".

The Cabinet of Ministers of Ukraine made changes to Resolution No. 178 of March 2, 2022 "Some Issues of Zero-Rate Value Added Tax during Martial Law".

It has been established that until the termination or cancellation of martial law, operations for the supply of goods (spare parts, batteries, car tires, coolants, components, additional equipment, etc.), specified by regulatory and technical documents, for vehicles (in particular, special, specialized vehicles), as well as fuels and lubricants to the Armed Forces, the National Guard, the Security Service, the Foreign Intelligence Service, other military formations formed in accordance with the laws, their пкщгзі, military formations, units, intelligence agencies, the Ministry of Defense, the State Border Service, the State Special Communications Service, the Ministry of Internal Affairs, the National Police, the State Emergency Service, the State Security Department, centers, institutions or organizations maintained at the expense of the state budget, for the needs of ensuring the national security and defense of Ukraine, protecting the safety of the population and the interests of the state are taxed VAT at zero rate.

The Ministry of Justice of Ukraine by Order No. 2040/5/327 of July 5, 2024 "On Electronic Information Interaction between the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations and the Information Systems of the State Tax Service of Ukraine", registered in the Ministry of Justice of Ukraine on July 9, 2024 under No. 1026/42371 (hereinafter – Order No. 2040/5/327), approved the Procedure for electronic information interaction between the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (hereinafter – USR) and information systems of the State Tax Service of Ukraine (hereinafter – Order).

In accordance with the Procedure, information interaction is carried out free of charge using the applied software interfaces of the USR and information systems of the State Tax Service through the electronic interaction system of state electronic information resources "Trembita".

The organization of information interaction is provided by the technical administrator of the USR and State Tax Service.

The technical administrator of the USR within the framework of information interaction ensures:

  • transmission to the information systems of the State Tax Service of Ukraine with an interval of up to two hours of information from the Unified State Register about registration actions in the form of a list of identifiers of registration actions carried out during this period;
  • access to information on each performed registration action;
  • access to documents regarding the selection of a simplified taxation system and/or voluntary registration as a value added tax payer, and/or inclusion in the Register of non-profit institutions and organizations.

The Verkhovna Rada of Ukraine adopted draft law No. 11256-2 on increasing the excise tax on fuel.

The increase will take place in 5 stages: from September 1, 2024, from January 1, 2025, from January 1, 2026, from January 1, 2027 and from January 1, 2028.

During this time, the price of 1 liter of gasoline will increase by 8 UAH, diesel - by 10.5 UAH, liquefied gas - by 11 UAH.

Consequences:

  • rising prices for gasoline, diesel, liquefied gas;
  • increase in prices for all goods and services;
  • loss of competitiveness of domestic goods on all sales markets;
  • rising inflation;
  • decrease in the purchasing power of the population.

The Verkhovna Rada of Ukraine by draft law No. 7331 "On Amendments to Some Laws of Ukraine Regarding Simplification of the Conditions for Conducting Economic Activities During the Period of Martial Law in Ukraine" simplified the issuance of permit documents. During the period of martial law, permits and licenses are transferred to the declarative principle.

The draft law is designed to help businesses adapt to wartime working conditions, stimulate business activity and promote economic development.

The draft simplifies doing business. Ukrainians will be able to start their own business, which requires obtaining permits or licenses, simply by declaring the relevant activity free of charge. Except for high-risk activities, the list of which will be approved by the Cabinet of Ministers. Documents required by law, such as applications for extending the validity of permits, relevant reporting and other documents, will be required after the end of martial law. We thank the Verkhovna Rada of Ukraine for the high-quality work during the finalization of the document for the second reading and support for the draft law.

According to the supported draft, the declarative principle of economic activity is introduced during the period of martial law for activities that require obtaining permits, licenses and other results of public (electronic public) services. In addition:

  • declaration submitted under this law is equivalent in status to a permit, license or other results of the provision of public (electronic public) services. And the declarations on the conduct of economic activity, submitted earlier, continue to be valid in accordance with this law;
  • declaration can be submitted anywhere in the country, regardless of where the enterprise is located or where the entrepreneur lives;
  • declaration is valid for the period of martial law and until the end of the calendar year in which martial law is suspended or canceled (but not less than three months from the date of its termination or cancellation). After that, the entrepreneur must apply for the relevant permits or licenses to the licensing authorities. In the case of such an appeal, the declaration will be valid until permission is obtained or refused;
  • previously obtained permits, licenses, the terms of which are expiring, are automatically extended until the end of the calendar year in which martial law is suspended or canceled (but for a period of at least three months from the date of its termination or cancellation);
  • during the period of martial law, it is not necessary to reissue previously obtained permit documents, make changes to the information in the declaration, etc. – even if the deadlines set by the law for this have arrived;
  • mandatory reports, notifications, documents that were not submitted during martial law must be submitted by the end of the calendar year in which martial law was suspended or canceled (but not less than three months from the date of its termination or cancellation);
  • scheduled checks on the issue of permits for the duration of martial law are suspended.

The procedure for submitting the declaration and the list of activities to which the law does not apply shall be determined by the Government. Such a list necessarily includes an activity if it can lead to:

  • causing a threat to national interests;
  • negative impact on the functioning of critical infrastructure objects;
  • violation of normal living conditions of the population;
  • negative impact on environmental safety.

Within 15 days after the entry into force of the law, the permitting authorities must publish on their official websites the lists of declarations on the conduct of economic activities, which were submitted before the entry into force of this Law. And the Government must adopt by-laws necessary for the implementation of the law within 2 months.

The law will enter into force after being signed by the President of Ukraine.

The National Bank of Ukraine by Resolution No. 83 of July 9, 2024 expanded the list of defense goods, which can be purchased abroad by natural persons-volunteers.

Components for UAVs, as well as thermal blankets and thermal heaters will be added there.

Currently, the list defined by the National Bank includes thermal imagers, walkie-talkies, body armor, hard hats, helmets, military and tactical uniforms, military and tactical footwear, protective clothing, optical surveillance devices, unmanned aerial vehicles, sleeping bags and means of providing first aid.

In addition, to the possibility of making charitable contributions by non-residents in foreign currency on the territory of Ukraine, the NBU enabled them to make appropriate transfers in hryvnia.

The NBU also reminded that individuals can buy currency and transfer it abroad to purchase goods from the list within the monthly limit of UAH 400,000 equivalent, as well as pay with hryvnia payment cards without restrictions for the purchase of relevant goods abroad.

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