Until the end of 2020, the Cabinet of Ministers of Ukraine has prolonged the pilot project on the introduction of an electronic bill of landing (hereinafter – eBL).
According to the text of the explanatory note, the continuation of the project on the introduction of electronic document management of the electronic bill of landing is due to quarantine restrictions that affected the implementation of the project.
Pilot project to introduce eBL began in Ukraine in late December 2019. The project aims to test electronic document management of eBL using a single component with the participation of electronic document management operators and road freight market participants and to stimulate the use of electronic document management in the field of road freight transport in order to digitize processes in the transport sector.
The State Tax Service of Ukraine has clarified whether it is necessary to use payment transactions recorders (hereinafter – PTR) or software PTR in the case of sales of goods (services), payment for which was made using ‘Internet Banking’.
Taxpayers emphasize that in the case of payments for goods (services), businesses are required by law to apply PTR, including in the case of non-cash payments through payment and other systems using Internet banking and Internet acquiring. Settlement documents in the case of sale of goods (services) via the Internet are issued if they are directly provided to the consumer during the transfer of goods or services.
Therefore, if the place of settlement cannot be determined (for example, the provision of a remote service or access to an Internet resource (access to a web portal) for the placement and use of information, etc., exclusively in electronic form using the Internet), then the use of PTR is optional. In other cases, when the consumer directly receives goods or services from the supplier, including those ordered and paid for via Internet banking and using Internet acquiring, the latter is obliged to apply PTR on a general basis.
In case of delivery of goods by mail on prepayment using the banking service ‘Internet Banking’, the business entity must add to the mail a settlement document, and in the case of sale of goods for which warranty periods are established – also a technical passport or other document that replaces it.
If the goods are delivered by mail on condition of postpayment, then at the time of receipt of the goods at the post office the buyer through the service ‘Internet Banking’ deposits funds to the bank account of the seller, and the business entity must add of the mail a settlement document. which confirms the fact of purchase and sale of goods, using the pre-programming mode of ‘loan repayment’.
In the case of delivery of goods by courier service on prepayment using the service ‘Internet Banking’ – similarly as in the case of delivery of goods by mail: the seller during the sale of goods must ensure delivery to the buyer of a previously printed payment document (check) together with the purchased goods and a duly issued warranty certificate.
If the goods are delivered by courier service on a postpaid basis, the payment document (check) can be sent to the buyer in electronic form.
Therefore, if the buyer pays for the goods (service) using the banking service ‘Internet banking’, the business entity (seller) in the case of using PTR or software PTR is obliged to issue (form an electronic settlement document) the prescribed form and, in the case of sale of goods for which warranty periods are set – a relevant warranty certificate is issued when the goods (services) are directly provided to the consumer.
The Ministry of Justice of Ukraine has advised on how to avoid raider seizure of property. First of all, the real estate object must be entered in the State Register of Real Property Rights. After all, there are cases when citizens, having only a paper certificate of privatization of property with BTI registration (which, by the way, is absolutely legitimate), do not apply for registration in the register. As a rule, this is not about raiding state registers, but about fraudulent actions, first of all, forgery of documents.
Public or private notaries, as well as state registrars, can now enter relevant data into state registers.
There are two ways to stop any registration:
1) on the basis of a court decision prohibiting the performance of registration actions, which has entered into force;
2) on the basis of the application of the owner of the real estate object about the prohibition of registration actions concerning this real estate object.
The application must set out all the details of the case.
The period of prohibition of registration actions in case of submission of such application is 15 days.
A court decision may be an alternative to an application. However, given that a decision in a case often takes several months, the Ministry advises to respond promptly and apply.
Such an application may be resubmitted in five days after the renewal of the registration.
If the offense cannot be avoided, it is necessary to file a complaint with the State Registration Complaints Board, which considers the complaint within 30 days, which allows to restore justice and cancel criminal registration actions much faster than in court.
The State Labor Service of Ukraine has clarified the criteria used to select enterprises for the scheduled inspection of the State Labor Service.
In particular, the following criteria are defined, according to which the degree of risk of business activities is assessed:
- the entity has high-risk facilities, machines, mechanisms, high-risk equipment that have not been decommissioned in the prescribed manner, during the last five years preceding the planning period;
- operation of high-risk facilities, machines, mechanisms, high-risk equipment, performance of high-risk works during the last five years preceding the planning period;
- performance of high-risk works during the last five years preceding the planning period;
- non-fulfillment of remarks provided during the audit of labor protection and/or elimination of violations identified during the state supervision (control) of the business entity during the last five years preceding the planning period;
- use of harmful substances of III or IV class of danger in the activity of the business entity during the last five years preceding the planning period;
- violation by the business entity of the requirements of labor legislation;
- use of juvenile labor;
- arrears of wages or violation of the terms of its payment;
- payment of wages to employees at or below the statutory minimum wage;
- discrepancy of the number of employees of the business entity with the volume of production (work performed, services provided) to the average indicators for the relevant type of business activity;
- discrepancies between the actual indicators of the number of employees and wages in terms of statements submitted by the business entity to public authorities;
- violation by the business entity of the requirements of the legislation on employment;
- employment of foreigners or stateless persons and persons in respect of whom a decision has been made to draw up documents to resolve the issue of granting refugee status during the last two years preceding the planning period;
- violation by the business entity of the requirements of the legislation on employment and employment of persons with disabilities;
- receipt by the business entity of state aid in the form of tax benefits, repayable and non-repayable financial assistance, targeted loans, subsidies at the expense of administrative and economic sanctions and fines received by the state budget for non-compliance with the standard of jobs for people with disabilities;
- violation of the requirements of the legislation in the field of activities related to high-risk facilities, the requirements of the legislation on occupational health, use of machinery, mechanisms, high-risk equipment, identified as a result of state supervision (control) carried out during the last five years preceding the planning period;
- violation of the requirements of the legislation in the field of labor protection, industrial safety, handling of explosives for industrial purposes, identified as a result of state supervision (control) measures carried out during the last five years preceding the planning period;
- violation of the requirements of labor protection legislation regarding the investigation of an accident identified as a result of state supervision (control) measures carried out during the last five years preceding the planning period;
- the occurrence of accidents, the presence of cases of acute or chronic occupational disease in the employee, the person of the business entity during the last five years preceding the planning period.
Assignment of business entities to a high, medium or insignificant degree of risk in the relevant area of state supervision (control) is carried out taking into account the amount of points accrued according to all criteria defined in Annexes 3, 4, according to the following scale:
- from 41 to 100 points – to the high degree of risk;
- from 21 to 40 points – to the average degree of risk;
- from 0 to 20 points – to the small degree of risk.
Planned measures of state supervision (control) are carried out in relation to the business entity, which is referred to:
- high risk – no more than once every two years;
- medium risk – no more than once every three years;
- low risk – no more than once every five years.
The Kyiv City Employment Center has informed that the quarantine has not significantly affected the structure of vacancies in the capital.
The most popular in Kyiv are:
- drivers of motor vehicles (average salary almost 15 thousand UAH);
- controllers on passenger transport (12 thousand UAH);
- repairmen (11.5 thousand UAH).
There is also a lack of educators and assistant educators, specialists in various fields of work, food sellersof workers for complex cleaning and maintenance of houses with adjacent areas, office cleaners, cashiers of the trading hall, nurses, electricians are also ‘in shortage’.
There is a constant demand for IT specialists, engineers, accountants, doctors.
Software engineers with an average salary of almost 30,000 UAH are the highest paid in Kyiv. Slightly less (25,000 UAH) are promised to the capital's realtors. The monthly salary of chief mechanics will be almost 24,000 UAH. With a salary of 20,000 UAH, employers encourage gas welders, engine testers, engine fitters, metal and alloy foundries. Almost 19,500 UAH is offered to leading engineers, 18,000 UAH – to management departments and construction electricians.
There are 10,318 vacancies in the Kyiv City Employment Center. About 80% of those registered are administrative employees and top managers. Most applicants for one vacancy are among former legislators, executives and managers. 24 people apply for each vacancy. Among professionals (engineers, economists, doctors, etc.) there are four applicants for one vacancy, and among specialists (mechanics, accountants, nurses, etc.) – three. For one skilled worker, a representative of the simplest professions and persons without a profession there are one or two vacancies.
