The Cabinet of Ministers of Ukraine by its Resolution “Certain issues of deregulation of economic activity” of March 27, 2019, No. 367 approved a new version of the model statute of a limited liability company.
The document states that:
· in the case of submission for the state registration of the creation of a limited liability company (hereinafter – LLC) operating on the basis of the model statute or the transition of the LLC to the activity based on the model statute of documents in electronic form, the version of the model statute is determined by the LLC (its founders) by choosing the options “automatically” or the corresponding provisions of the model statute approved by this resolution;
- in the case of submission for the state registration of the creation of a LLC operating on the basis of the model statute or the transition to activities based on the model statute of documents in paper form, it is considered that the options “automatically” are chosen;
- portal of electronic services should ensure the formation of a model code according to a single algorithm of digital code, which allows to automatically identify the new version of the model statute, on the basis of which a limited liability company operates;
- a model statute approved by the Cabinet of Ministers of Ukraine Resolution “On Approval of the Model Statute of a Limited Liability Company” dated November 16, 2001, No. 1182, applies only to the LLC, acting on its basis at the moment of the entry into force of this resolution, until their transition to activity based on its own statute or model statute approved by this resolution;
- LLC, which, at the moment of the entry into force of this resolution, acted on the basis of the model statute approved by the Cabinet of Ministers of Ukraine Resolution “On approval of the model statute of a limited liability company” dated November 16, 2011, No. 1182, and until June 18, 2019 did not transfer to activity on the basis of its own statute or model statute approved by this resolution, since June 18, 2019, are considered to have become operational on the basis of the model statute approved by this resolution, by choosing the options “automatically”.
The Ministry of Justice of Ukraine should ensure:
1) by May 15, 2019, the modernization of the portal of electronic services in part related to the state registration of the creation of LLC, acting on the basis of the model statute, as well as the transition of the LLC to activities based on the model statute, which provides:
- interaction with the applicant in the format of “question-answer” and the formation through the portal of electronic services on the basis of received answers of all documents required for state registration of the creation of LLC, acting on the basis of the model statute, as well as the transition of the LLC to activities based on the model statute;
- providing the applicant with tips on the legal implications of choosing one or another answer to a question;
- access to the new revision of the model statute, on the basis of which the LLC operates, and information on the relevant digital code of the model statute, as well as the disclosure of the indicated information in the form of open data;
2) by September 1, 2019, the choice of the user interface (in English) of the portal of electronic services, which includes the translation into English of questions, answers, hints and text of the model statute.
The State Fiscal Service of Ukraine in category 115.06 “ZIR” clarified the responsibility for the production, storage, wholesale and retail trade of fuel without a license from 01.07.2019.
Thus, the Law of Ukraine “On Amendments to the Tax Code of Ukraine and certain other legislative acts of Ukraine on improving the administration and revision of rates of certain taxes and duties” dated November 23, 2018, No. 2628-VIII amended, in particular, the Law of Ukraine “On State regulation of production and circulation of alcohol, brandy and fruit, alcoholic beverages and tobacco products” of 19.12.1995, No. 481/95-BP (hereinafter – Law No. 481), according to which from 01.07.2019 the licensing of activities of all business entities (hereinafter – BE), which produce, store, wholesale and retail fuel trade.
Taking into account the mentioned changes in accordance with Art. 17 of the Law No. 481 for violating the provisions of Law No. 481 concerning production and trade, in particular, fuel and its storage, officials and citizens are prosecuted in accordance with the current legislation.
Financial sanctions in the form of fines are applied to BE in case of:
- production of fuel without a license – UAH 1 million;
- wholesale trade in fuel or its storage without a license – UAH 500 thousand;
- retail sale of fuel without a license – UAH 250 thousand.
The National Bank of Ukraine by its Resolution “On Approval of the Amendments to the Instructions for Cash Transactions by Banks in Ukraine” of 18.04.2019, No. 62 made amendments to the Guidelines for Cash Transactions by Banks in Ukraine, strengthening the supervision of the implementation of cash settlements and the conduct of cash transactions by banks in Ukraine.
Thus, the bank should take measures to study of clients – business entities that receive cash from the bank for further cash settlements in order to refute or confirm suspicions about the client’s performance of financial transactions with signs of fictitious behavior.
In particular, taking into account the risk-oriented approach, the bank should receive confirmation documents from the client on the basis of which cash payments are made. Such documents may include: a procurement act; purchase note; tax calculation of the amount of income accrued (paid) in favor of individuals, and the amounts of tax deducted from them, a loan agreement; supply contract; transportation contract; storage agreement, other accounting documents.
Strengthening supervision of cash settlements and the conduct of cash transactions by banks is due to the discovery by the National Bank of Ukraine of the results of supervision in the field of financial monitoring of numerous facts of financial institutions’ carrying out of risk (circuit) transactions with the use of cash. In addition, it complies with the requirements of the Ukrainian legislation on preventing and counteracting the legalization (laundering) of proceeds from crime, financing of terrorism and financing of the spread of weapons of mass destruction.
The regulator also standardized the use of electronic signature and electronic stamp in the banking system of Ukraine during the execution of cash transactions in accordance with the requirements of the legislation (in particular, the Law of Ukraine “On electronic trust services”).
The National Bank improved certain rules of the organization of cash transactions of Ukrainian banks regarding the work of banks with doubtful authenticity and payment of banknotes, etc.
This document enters into force on June 3, 2019.
