The Cabinet of Ministers of Ukraine has expanded the list of subjects of primary financial monitoring. Amendments were made to the procedure for submitting information for registration (withdrawal/renewal) of the subjects of primary financial monitoring, registration and submission by the subjects of primary financial monitoring of the information on financial transactions subject to financial monitoring, other information which may be related to the legalization (laundering) of proceeds from crime, terrorism financing and financing the proliferation of weapons of mass destruction to the State Financial Monitoring Service.
It is envisaged that business entities that carry out trade in cultural goods and/or provide intermediary services in such activities, are obliged to register in the State Financial Monitoring Service as subjects of primary financial monitoring not later than the day of establishment of business relations with a client (conduct of financial transactions) in cases defined in Art. 10 of Law of Ukraine No. 361-IX of December 6, 2019 “On Prevention and Counteraction of Legalization (Laundering) of Proceeds from Crime, Financing of Terrorism and Financing of Proliferation of Weapons of Mass Destruction” (as amended by Law of Ukraine No. 2736-IX of November 4, 2022).
On February 23, 2023, the Verkhovna Rada of Ukraine approved the European Integration Bill “On Collective Bargaining Agreements and Contracts” aimed at updating regulation in the field of labor relations.
The document provides for the expansion of the subject composition of the parties to collective negotiations, which will allow the newly created trade unions to involve in social dialogue. In particular, at the sectoral level: non-governmental representatives who enter into sectoral limited agreements will be able to participate in collective negotiations.
At the level of enterprise, institution or organization, all employees and employers, including individuals, will have the right to conclude a collective bargaining agreement.
The bill also defines the procedure for applying the conditions of collective bargaining agreements by the employer in cases where the employer is obliged to take into account the provisions of agreements of different levels (territorial, sectoral, local, etc.). And establishes a link between the rules of collective bargaining agreements of the sectoral and territorial level.
In addition, the possibility of suspension and termination of certain provisions of collective bargaining agreements and contracts - with the consent of the parties and in the event of force majeure (the list of which is stated in the contract) is provided. Agreements and contracts also provide for the new parties to join.
The Law on Collective Bargaining Agreements and Contracts is in line with the provisions of the European Social Charter, as well as the 23 and 533 EU Directives. During the development, it was agreed by the parties to social dialogue (trade unions and employers) and experts of the International Labor Organization.
The State Tax Service of Ukraine has dedicated its letter No. 2/2023: Law of Ukraine No. 2888-IX of January 12, 2023 “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on payment services” to separate changes in the provisions of the Tax Code of Ukraine (hereinafter – the Tax Code) in connection with the adoption of Law of Ukraine No. 2888-IX of January 12, 2023 “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on payment services”, in particular in the part of accounting of digital wallets and accounts opened by taxpayers in non-banking payment services, payment of taxes with electronic money and the use of other payment transactions introduced by Law of Ukraine No. 1591-IX of June 30, 2021 “On Payment Services”.
Law No. 2888 will enter into force on April 1, 2023.
The letter indicates:
- peculiarities of payment of taxes and fees with electronic money;
- restrictions that exist when paying electronic money and fees;
- changes in accounting of taxpayers' accounts opened by non-banking providers of payment services and digital wallets;
- changes in the powers of the controlling bodies to suspend expenditure transactions in the taxpayer's accounts opened by non-banking providers of payment services, arrest and recovery of funds, etc.;
- peculiarities of taxation of some types of income and transactions of income taxes, value added and income of individuals.
The Ministry of Finance of Ukraine has supplemented the Procedure for unblocking tax invoices/ adjustment calculations with a new norm. The update is enshrined in Order of the Ministry of Finance No. 19 of January 12, 2023. According to the changes, the process of making the decision on registration/refusal to register TI/AC will be held according to a certain algorithm.
Within five working days that come on the day of receipt of explanations and copies of documents to unlock tax invoices, State Tax Service:
- either makes the decision to register TI/AC;
- or decides on refusal to register the TI/AC in case a taxpayer provides copies of documents drawn up in violation of the legislation and sends it to the taxpayer in the prescribed form;
- or sends a message to the payer with a proposal to provide additional explanations and copies of documents.
The said notification of the State Tax Service will be sent in the approved form with a list of documents that are lacking to make a decision on the further fate of TI/AC. The payer will have five working days. In case of failure to receive a response from the payer, the State Tax Service response makes a decision on the basis of the previously submitted explanations and copies of documents on the seventh working day after sending the notification to the payer.
The decision to refuse to register TI/AC is made in the case of:
- failure to provide additional written explanations and copies of documents upon receipt of the notification;
- and/or failure to provide written explanations and copies of documents regarding the confirmation of the information specified in the TI/AC;
- and/or provision by the taxpayer copies of documents drawn up/drawn up in violation of the legislation.
Changes will take effect from March 8, 2023.
On February 22, the President of Ukraine signed laws providing for the exemption from value added tax (hereinafter - VAT) and duties on drones, thermal imagers, collimators, walkie-talkies and night vision devices. This is evidenced by the information from the cards of the relevant bills.
These are the following laws: “On Amendments to the Tax Code of Ukraine on facilitating the importation of unmanned aerial vehicles and certain other goods into the customs territory of Ukraine” No. 2906-IX of February 6, 2023 and “On Amendments to Chapter XXI “Final and Transitional Provisions” of the Customs Code of Ukraine on facilitating the importation of unmanned aerial vehicles and certain other goods into the customs territory of Ukraine” No. 2907-IX of February 6, 2023.
Thus, Law No. 2906 temporarily, for the period of martial law in Ukraine, but no longer than until January 1, 2024, exempts from VAT the importation of unmanned aerial vehicles, optical and collimator sights (collimators), night vision or thermal imaging sights, thermal imaging binoculars and monoculars, night vision devices into the customs territory of Ukraine.
Law No. 2907 was adopted to provide Ukrainian defenders with thermal imagers, optical sights, and collimators thanks to the introduction of short-term incentive customs benefits for the import of such goods into the customs territory of Ukraine by both legal entities and individuals.
The document additionally takes into account the needs of the military in walkie-talkies, as well as the need to resolve the issue of not applying non-tariff regulation of foreign economic activity to such goods, in particular measures of state export control.
The law provides that the passage through the customs border, customs control and customs clearance of these goods will be carried out on a priority basis.
