The Cabinet of Ministers of Ukraine has prolonged the adaptive quarantine in Ukraine until November. At the same time, the Government is tightening restrictive measures in the country due to incidence rate. Now in the regions that fall into the “green” zone, the activities of discos, entertainment venues, nightclubs are prohibited.
The activities of catering establishments with the organization of leisure are also banned.
Concerts other than those held by cultural institutions are prohibited. However, concerts are allowed to be held by those entities for which this has been the main activity for the last year.
Local authorities are given the right to access the data of the electronic service “Act at home” to control persons who are subject to self-isolation, observation, as well as persons who have violated the rules of quarantine.
The government also banned the entry of foreigners into Ukraine until the end of September, except for those who have a residence permit, travelling to Ukraine in transit and have documents confirming departure for two days, study in Ukraine, serve in the Armed Forces of Ukraine, are recognized as refugees or persons in need of additional protection or employees of diplomatic missions and consular posts of foreign states, official international missions, organizations accredited in Ukraine, and members of their families or at the invitation of the Ministry of Foreign Affairs of Ukraine, etc.
The State Tax Service of Ukraine has clarified the grounds for conducting an actual audit. It should be noted that such audit is carried out at the place of the taxpayer's actual activity, location of business or other objects of ownership of such taxpayer.
The audit is carried out by the tax authorities on compliance with the legislation on cash circulation, the procedure for taxpayers to make settlement transactions, cash transactions, licenses, certificates, including the production and circulation of excisable goods, compliance by the employer with legislation on employment contracts, employment relations with employees (hired workers).
The actual audit is carried out without warning the taxpayer (person) and may be carried out on the basis of the decision of the head (deputy or authorized person) of the tax authority, a copy of which is handed to the taxpayer or the authorized representative, or persons who actually conduct settlement transactions on receipt prior to such audit, and if there is at least one of the following grounds:
- if the results of audit of other taxpayers revealed facts indicating possible violations by the taxpayer of legislation on the production and circulation of excisable goods, the taxpayer's settlement operations, cash transactions, the availability of patents, licenses and other documents, control over which entrusted to the supervisory authorities, and there is a need to verify such facts (paragraph 80.2.1 of item 80.2 of Article 80 of the Tax Code of Ukraine; hereinafter – the Tax Code);
- in case of availability and/r receipt in the order established by the legislation of information from state bodies or local authorities, which testifies to possible violations by the taxpayer of the legislation over which control is entrusted to controlling bodies, in particular, concerning taxpayers settlement operations, conducting cash operations, the presence of patents, licenses and other documents, the control of which is entrusted to the controlling authorities, production and circulation of excisable goods (paragraph 80.2.2, item 80.2 of Article 80 of the Tax Code);
- written appeal of the buyer (consumer), formed in accordance with the law, on violation by the taxpayer of the established procedure for settlement operations, cash transactions, patenting or licensing (paragraph 80.2.3, item 80.2 of Article 80 of the Tax Code);
- failure of the business entity to submit within the statutory period of mandatory reporting on the use of PTR and/or SPTR, settlement books and accounting books of settlement operations, their submission with zero indicators (paragraph 80.2.4, item 80.2 of Article 80 of the Tax Code);
- in case of availability and/or receipt in the order established by the legislation of information on violation of the requirements of the legislation concerning production, accounting, storage and transportation of alcohol, alcoholic beverages and tobacco products and target use of alcohol by taxpayers, equipment of excise warehouses with flow rate meters and/or level rate meters, as well as the implementation of functions defined by law in the field of production and circulation of alcohol, alcoholic beverages and tobacco products, fuel (paragraph 80.2.5, item 80.2 of Article 80 of the Tax Code);
- in case of detection of violations of the legislation on the issues specified in paragraph 75.1.3, item 75.1 of Art. 75 of the Tax Code (paragraph 80.2.6, item 80.2 of Art. 80 of the Tax Code);
- in the presence and/or receipt in the manner prescribed by law of information on the use of labor of employees without proper registration of employment and payment by employers of income in the form of salary without paying taxes to the budget, as well as doing business without state registration (paragraph 80.2.7, item 80.2 of Article 80 of the Tax Code).
The terms of the actual inspection are set by Art. 82 of the Tax Code (not more than 10 days. Prolongation of the term by the decision of the head for not more than five days). The order of registration of results of actual audit is established by Art. 86 of the Tax Code.
The Ministry of Economic Development, Trade and Agriculture of Ukraine has approved amendments to the Classifier of Professions. The names of professions must correspond to the new Ukrainian spelling.
According to the changes in the Classifier of Professions, professional job titles are given in the masculine gender, except for titles that are used exclusively in the feminine gender (housekeeper, nanny, maid, housewife, seamstress).
However, at the request of the user, in the case of a record of the job title in the personnel documentation of an individual employee, the professional job titles may be adapted to identify the female gender of the person performing the relevant work. The names must comply with item 4, paragraph 32 of the Ukrainian spelling, approved by resolution of the Cabinet of Ministers of Ukraine No. 437 of May 22, 2019.
The Ministry of Economy provides the following examples:
- engineer – engineeress,
- machine operator – machine operatoress.
In addition, in the Classifier of Professions, the “Chief of the Administration of the President of Ukraine” has been changed to the “Head of the Office of the President of Ukraine”.
The State Labor Service of Ukraine has announced when it is not necessary to return the current year's leave allowance in case of dismissal.
Article 127 of the Labor Code of Ukraine (hereinafter – the Labor Code) provides that deductions from employees' salaries to cover their debts to the enterprise, institution and organization where they work may be made by order of the owner or the authorized body, including in case of dismissal before the end of the working year at the expense of which the employee has already received leave allowance, for the unused leave.
Deductions for these days are not made if the employee is fired for the reasons specified in items 3, 5, 6 of Art. 36 and items 1, 2 and 5 of Art. 40 of the Labor Code, as well as in the case of referral to study and in connection with retirement.
Therefore, salary is not refunded for unused days of leave in case of dismissal before the end of the working year at the expense of which the employee has already received leave in case of:
- conscription or entry of an employee or owner – physical entity into military service, alternative (non-military) service, except in cases when the employee retains a job, position in accordance with parts 3 and 4 of Art. 119 of the Labor Code;
- transfer of an employee with his/her consent to another enterprise, institution, organization or transfer to an elected position;
- refusal of the employee to transfer to work in another area together with the enterprise, institution, organization, as well as refusal to continue working due to changes in significant working conditions;
- changes in the organization of production and labor, including liquidation, reorganization, bankruptcy or reorganization of the enterprise, institution, organization, reduction of the number or staff;
- identified inconsistency of the employee to the position or work performed due to insufficient qualifications or health conditions that prevent the continuation of work, as well as in case of refusal to grant access to state secrets or revocation of access to state secrets, if the duties require access to state secrets;
- absenteeism for more than four consecutive months due to temporary incapacity for work, excluding maternity leave, unless the law provides for a longer period of retention of employment (position) in case of a certain illness. For employees who have lost their ability to work due to an occupational injury or disease, the place of work (position) is retained until recovery or confirmation of disability;
- in case of student assignment;
- in connection with retirement.
