Legislation Overview (March 2018)

Taxes

VAT

The Ministry of Finance of Ukraine by its Order “On Approval of the Amendments to the Regulation on the Registration of Taxpayers of Value Added Tax” of 16.01.18, No. 7 which amended the Regulations on the Registration of Taxpayers of Value Added Tax. In particular, the specified document regulates the procedure for registration of persons formed by transforming the VAT payer.

If the legal entity formed as a result of the transformation has not submitted to the supervisory authority within 10 working days following the completion date of the transformation, applications for registration or re-registration, the tax authorities after the expiration of this term decide to cancel the registration of the legal entity terminated as a result of the transformation.

In addition, the amendments provide that the organization of work on the registration and accounting of VAT payers will be provided by control authorities in the regions and Kyiv city, as well as interregional territorial bodies. At present, this is the authority of the Main Directorates of the SFSU in the regions and Kyiv city and the interregional head offices of the SFSU.

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the definition of taxable transactions for the purpose of registering a person as a VAT payer” of 07.03.18, No. 922/6/99-99-15-03-02-15/ІПК reminded that according to para.181.1 of TCU for mandatory registration as a VAT payer to be a person whose total amount from the supply of goods/services subject to taxation in accordance with sec. V of TCU was accrued (paid) to such person during the last 12 calendar months, aggregate exceeding UAH 1 million (excluding VAT).

Representatives of fiscal agency equate taxable transactions to transactions that are subject to VAT, and make the following conclusion: when calculating the amount for the purpose of registration as VAT account for transactions subject to VAT at the basic rate of VAT rate of 7 percent, zero VAT rate and exempt from VAT.

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for VAT Taxation in the Supply of Services for the Provision of Rights to an Intellectual Property Subject Owned by a Non-Resident under a Commission Agreement” of 12.03.18, No. 965/6/99-99-15-03-02-15/ІПК reported: if the accountant got the right to use the object of intellectual property without the possibility of selling it or realization of the alienation in another way, the receipt by the commissioner from the receiver of funds for their further transfer to a non-resident as the owner of such object would be defined as royalties in the sense of para.14.1.225 of TCU.

If the provision of the right to use the object of intellectual property right with the possibility of its sale or disposal in another way is provided to the commissioner, the receipt by the commissioner of the money owner for subsequent transfer to a non-resident for the provision of such right should not be considered royalties. They will be considered as payment for the right to use the intellectual property object, the transaction of which is subject to VAT at a rate of 20%.

Also funds that, in accordance with a commission agreement, are received by a commission agent from the payee directly for the services provided for the provision of the right to an intellectual property object owned by a non-resident should be considered as the payment of the cost of such services, the supply transaction of which is the subject to taxation.

The State Fiscal Service of Ukraine by its letter “On Amendments to the Procedure for the Registration of VAT Payers” of 20.03.18, No. 8113/7/99-99-08-01-04-17 reminded that on 16.03.18 the Order of the Ministry of Finance of Ukraine  of 16.01.18 р. № 7, which amended the Regulation on registration of tax payers of value added tax, entered into force.

The amendments, in particular, stipulate that the controlling authorities in the regions and Kyiv city, the Office of Large Taxpayers of the SFSU and the state tax inspectorates under their jurisdiction should take measures for the registration and registration of VAT payers located in their territory. Previously, these powers were exercised by the Main Directorate of the SFSU in regions and Kyiv city and the interregional head offices of the SFSU.

Also, the order of registration of persons formed through transformation is regulated. If the legal entity formed as a result of the transformation has not submitted to the controlling body within 10 working days following the completion date of the transformation, applications for registration or re-registration, the tax authorities, after the expiration of this term, decide to cancel the registration of the legal person terminated as a result of the transformation.

In addition, it is foreseen the possibility of signing decisions on cancellation of registration and decisions on the abolition of such decisions, not only the head but also the deputy head and authorized person of the controlling body.

Corporate Income Tax

The State Fiscal Service of Ukraine in its letter “On the Features of Declaring a Corporate Income Tax for 2017” of 01.03.18, No. 6191/7/99-99-15-02-01-17 emphasized: agricultural producers reporting for the period from 01.07 .17 to 31.12.17 should submit a tax return on the company income tax without a mark “agricultural producer”.

It should be noted that if in the previous years the farmer had losses, he/she should indicate the amount determined as of 30.06.17 in line 3.2.4 of the application for tax-revenue declaration. That is, this amount should be equal to the negative value of line 04 declaration of the farmer submitted on the results of the activity from 01.07.16 to 30.06.17.

Together with the tax return on the income tax, it is required financial statements for 2017 and for the first half of 2017.

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the category of persons who are not taxpayers with the purpose of determining the differences in accordance with paras. 140.5.10 of TCU” of 27.02.18, No. 792/6/99-99-15-02-02-15/ІПК reported that the amount of non-repayable financial assistance (free of charge, provided goods, works, services) to non-residents, including those who have a tax address (location) on the territory of Crimea FEZ, the taxpayer must increase the financial result before tax.

At the same time, if such assistance is provided to profitable persons who carry out their activity during the period of the ATO in the temporarily occupied territory or in settlements on the line of collision, it is not required to increase the financial result. However, on condition that, such profitable persons from the ATO zone pay a tax on general terms.

The State Fiscal Service of Ukraine in its letter “On the calculation of annual income for determining the tax (reporting) period on income tax in the transition from a simplified system of taxation to the general system of taxation” of 23.02.18, No. 744/6/99-99-15-02-02-15/ІПК reported: the carrying out of a desk inspection within 30 calendar days following the last day of the deadline for submission of a declaration is possible only in case of the actual filing of the tax return.

In other cases (for example, if the declaration is not submitted at all), a desk inspection should be carried out using the general limitation periods provided for by the tax law. That is, not later than the end of 1095 day that occurs on the last day of the deadline for submitting a tax return.

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the attribution of expenses of a non-productive nature (lease of land plots temporarily not used in economic activity, purchase of goods, services) to expenses in the calculation of income tax” of 07.03.18, No. 909/6/99-99-15-02-02-15/ІПК reported that, since the Tax Code of Ukraine (hereinafter - TCU) did not provide for differences to adjust the financial result to expenses of a non-productive nature, they would fall into the expenses when calculating the income tax according to the accounting rules.

This conclusion was made on the basis of the norm of para.134.1.1 of TCU, which stated that the object of the income tax was equal to the financial result determined in accordance with the Accounting Standards and IFRS, adjusted for tax differences.

PIT and War Tax

The State Fiscal Service of Ukraine in its Individual Tax Advice “On Discounts for a Trip Ticket Which an Employer provides to his/her employee and/or his/her family member” of 12.03.18, No. 931/6/99-99-13-01-01-15/ІПК explained: the norm of para.165.1.35 of TCU grants the employer the right not to tax the cost of trip ticket provided for his/her employee or his/her family member, if their value does not exceed UAH 37 230 in 2018, that is, UAH 18 615 (five minimum wages) per person, under the conditions specified in the mentioned above sub-para. of TCU.

It should be recalled that according to para.165.1.35 of TCU the taxable income of the taxpayer does not include the cost of trip tickets for recreation, health improvement and treatment, including for the rehabilitation of the disabled, in the territory of Ukraine of the taxpayer and/or his family members of the first degree of kinship under the following conditions:

• the trip tickets is provided by the employer-payer of the company income tax;
• the trip tickets is provided either free of charge or with a discount (the income does not include the amount of such discount);
• the trip ticket is provided once per calendar year;
• the cost of the trip ticket (the size of the discount) does not exceed 5 sizes of the minimum wage established on January 1 of the reporting year.

Representatives of the fiscal department report: if the size of the discount on the trip ticket, which the employer gives his/her employee and/or his/her family member the first degree of kinship, exceeds the established maximum income, then the tax agent is required to withhold the personal income tax and the war tax from the total amount of the discount provided. That is, if the cost of the trip ticket (amount of discount) exceeds the non-taxable amount (in 2018 – UAH 18 615), the income tax and the war tax are accrued on the entire cost of the ticket (amount of discount).

If an employee purchases a ticket him/herself, and the employer pays him/her compensation for its value, the benefit established in para. 165.1.35 of TCU is not applicable. Consequently, the employer company, while accruing (payment) compensation, is required to withhold the income tax and the war tax from the employee and reflect the amount of paid income in the calculation of f. No. 1DF with a sign of income “126”.

Simplified Tax System

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Inclusion of the Compensation for the Purchased Agricultural Technology to the income of the Unified Tax Payer” of 22.02.18, No. 724/6/99-99-12-02-03-15/ІПК clarified the implications for the unified tax payer after the receiving of partial compensation of the cost of agricultural machinery of domestic production. The amount of such funds need not be included in the income of the unified tax payer.

Compensation for agricultural machinery is received by business entity from the state budget under the program “Financial support of agricultural producers”. And the amounts of funds allocated for the purpose, in particular, within the framework of state or local programs, do not belong to the income of the unified tax payer in accordance with para.292.11 of the TCU.

Accounting and Reporting

The Ministry of Finance of Ukraine in its letter “On the reflection of information on the creation of state material reserves in the accounting” of 07.10.17, No. 35220-03-2/34052 reported that the creation of state material reserves should be reflected in the subaccount 5411 “Targeted financing of budget funds”. In its turn, the state reserve is a special state property of material values. Therefore, in order to account for the creation and use of material reserves, it is necessary to follow the norms of the National Accounting Standards in Public Sector 123 “Inventories”.

It should be recalled that posting and write-off transactions are reflected in the accounts of entities of the state sector in accordance with chapter 3 of the Standard correspondence of sub-accounting of accounting for the reflection of transactions with assets, capital and liabilities of the administrators of budgetary funds and state trust funds, approved by the order of the Ministry of Finance of Ukraine dated 29.12.15, No. 1219.

The Ministry of Finance of Ukraine in its letter “On submission of IFRS financial reporting by companies that first apply IFRS with a transition date on 01.01.2018” of 27.02.18, No. 35210-06-5/5570  reported that companies that chose the date of transition to IFRS on 01.01.18, in 2018 can still prepare financial reporting according to national standards. This financial reporting (interim and annual) will be subject to transformation to ensure comparability of the first IFRS-reporting in 2019.

It should be recalled: IFRS 1 clearly states that the first IFRS financial reporting kit includes (§21 of IFRS 1):

• introductory balance at the date of transition;
• comparative financial reporting (2017 or 2018, depending on the chosen date, that is, fiscal reporting for the reporting period preceding the first one);
• first IFRS financial reporting with notes to it (2018 or 2019, depending on the date of transition).

The Ministry of Finance of Ukraine in its letter “On Recognition of Penalty by Own Revenues” of 29.01.18, No.35140-05/23-92/252 reported that since the penalties received during the conduct of the economic activity to be not included in the cost of services provided (rendered works), they can not be counted as own receipts of budgetary institutions. Consequently, such funds are included in the general fund of state employees.

It should be recalled that there is no separate code for budget classification for penal sanctions, so it is expedient to account them according to the classification code of budget revenues 21081100 “Administrative fines and other sanctions”.

The National Bank of Ukraine in its letter “Clarification on Cash Transactions by Separate Subdivisions of Enterprises” of 07.03.18, No. 50-0007/13560 expressed its position on how a separated unit should enter cash in the books, if it does not keep a cash book.

Representatives of the National Bank believe that if separate units transfer their cash proceeds to the cash desk of the bank through the cash service, then transactions through the cash book of the parent company is not required. Since such a transaction will be considered as non-cash for it.

However, in this case what should be entering cash in the books for a separate unit?

In addition, many units continue to work and receive revenue after collection. What to do with the cash in this case? These questions have no response.

Control and Responsibility

The President of Ukraine signed the Law of Ukraine “On Privatization of State and Communal Property” of 18.01.18, No. 2269-VIII.

The law establishes a strict privatization procedure, requirements for the formation and approval of the list of objects subject to privatization, the procedure for making a decision on privatization.

The terms of privatization are also reduced.

In addition, the peculiarities of the redemption of certain privatization objects, in particular, shares (interests) owned by the state in the authorized capital of economic companies, are specified.

The Ministry of Economic Development and Trade of Ukraine by its Order “On Approval of the Amendment to the Rules for the Retail Trade in Non-food Products” of 23.01.18, No. 80 changed the rules for traders of non-food products. From now on, they are obliged to prescribe the value of the goods in hryvnias on the price tags. If you want to sell or give a discount, traders should list a reduced price (that is, with a discount) as well as the initial (before the discount) on the price tags.

In addition, when selling such products, shop assistants must provide consumers with the necessary, accessible, reliable and timely product information. It can be found in the accompanying documentation attached to the product, on the label, as well as in the marking or otherwise in an accessible visual form. In particular, this is information about:

• name of the product;
• main properties of the goods, nominal quantity (weight, volume, etc.), conditions of use;
• content of substances harmful to health, as established by regulatory acts;
• warning regarding the use of certain goods;
• presence of genetically modified organisms in the composition of products;
• prices (tariffs), terms and conditions of purchase of the goods;
• date of manufacture;
• storage conditions;
• warranty obligations of the manufacturer (executor);
• rules and conditions for the effective and safe use of the goods;
• expiration date (service life) of the goods, etc.

Information about the product may be placed in the places where it is implemented, or with the consent of the consumer to communicate with it via the Internet, television or mail.

The Cabinet of Ministers of Ukraine by its Resolution “On Certain Issues of the Appointment of Heads of Business Entities of the Public Sector of the Economy and their Supervisory Councils” of 21.03.18, No. 190 introduced amendments to normative acts regulating the issue of the appointment of heads of business entities of the state sector of the economy and members their supervisory councils.

The subjects of management of objects of state property, determined especially important for the economy of the company (the assets value of which according to the latest financial statements exceeds UAH 2 billion or annual net income exceeds UAH 1.5 billion), obliged to submit to the Government information on the following:

• opening a vacancy of the head of the company – not later than 5 days after its opening;
• expiration of the contract with the head of the company – not later than a month before its expiration;
• announcing the selection of the head of the company together with the relevant documents – no later than 3 days after the decision;
• temporary assignment of duties or appointment of the acting head of the company – no later than 5 days after the decision.

Also, the procedure for selecting and concluding a contract with the heads of the largest state-owned enterprises was changed. From now on, the Committee on the appointment of directors will be set up by the Cabinet and will consist of 8 members. A company within three working days after the announcement of the selection will determine its representative in the appointment committee. In addition, under the jurisdiction of the Cabinet, a commission will be formed to select the leaders of the largest state-owned enterprises. It will submit proposals on requirements for applicants for the position of heads of state enterprises, collect information about the company, whose manager has announced the selection, etc.

The decree changed the procedure for announcing the winner of the competitive selection for the position of the head of the state enterprise, and the commission of the company granted the right to make a motivated decision to reject all proposals of the participants and to re-conduct competitive selection.

The Cabinet of Ministers of Ukraine by its Resolution “On certain issues of providing benefits in cash in the form of travel payment for all types of public transport in urban, suburban and interurban routes” of 14.03.18, No. 197 approved the Procedure for providing benefits in cash in the form of travel payment for all types of general transport use on city, suburban and long-distance routes.

From now on instead of benefits for travel in transport privileged persons will be provided with monetary compensation, the amount of which will be determined annually by the regions, Kyiv city state administrations for the relevant year. Compensation will be paid monthly by the social protection management. If the cost of travelling in public transport will change – the amount of compensation will be revised from next month.

It is provided that persons with disability of group I or children with disabilities will receive compensation in double amount.

Also, the monthly cash payment to be doubled for persons with disabilities of groups I, II and children with disabilities who study in general education, vocational schools and higher educational institutions or undergo rehabilitation.

It is planned that the monetization of benefits will eliminate injustice of uneven access to it, and beneficiaries will be able to spend the money they receive at their discretion.

Local self-government bodies may not make a decision to grant travel privileges in cash. Then the appropriate benefits will continue to be provided in non-cash form.

The State Fiscal Service of Ukraine in its letter “On changes in the issuance of permits for special water use in 2018” of 29.01.18, No. 2646/7/99-99-12-03-04-17 clarified that the functions of issuing permits special water use will be carried out by territorial bodies of the State Agency of Water Resources of Ukraine.

This explanation is due to the fact that on January 1, 18 the definition of the circle of renters for special use of water has been changed. Namely – the duty of the payer from the rent is charged to the subjects of management belonging to the primary water users who use and/or transfer to the secondary water users the water received by taking water from the water objects without giving preferences to the budgetary institutions that belong to primary water users.

Permits for special water use, issued before 03.06.17, are valid until the expiration of their validity. By the way, since 01.01.19, the information on the issuance of permits for special water use will become a mandatory element of the Unified State Register.

The National Regulatory Commission on Energy and Utilities (NKREKP) by its Resolution “On Approval of the Code of Commercial Accounting of Electrical Power” of 14.03.18, No. 311 which approved the Commercial Accounting Code for Electricity. The document defines the mechanisms of observance of equal rights and non-discrimination of the participants of the electricity market.

The Code of Commercial Accounting of Electrical Power establishes the rules for commercial accounting of electric energy in the Ukrainian electricity market, processes and procedures for ensuring the formation of data on the volume of produced, transmitted, distributed, consumed, imported and exported electricity in order to use such data in the market of electric energy, rights responsibilities of the parties in relation to the organization of commercial accounting of electric energy and obtaining accurate and reliable commercial accounting data for the implementation of the commercial calculations.

Сorporations Law

The President of Ukraine signed the Law of Ukraine “On Limited Liability Companies” of 06.02.18, No. 2275-VIII. The new law should significantly improve the legal regulation of the activities of LLC and eliminate the gaps in this sphere.

In particular, the law introduced a corporate agreement, according to which the members of the partnership undertake to exercise their rights and powers in a certain way or refrain from their implementation. It should certainly be done in writing and it is non-refundable. In particular, a corporate agreement may provide for conditions or procedures for determining the conditions on which the participant is entitled or obliged to buy or sell a share in the authorized capital (its part), as well as to determine cases when such right or obligation arises.

Also, the law updated the procedure for making contributions in connection with the creation of a partnership. Each participant will have to contribute fully within six months from the date of the state registration of the company, unless otherwise provided by the charter. If the participant has delayed the deposit or a part of it, the executive body of the company must send him a written warning about the delay. When the participant of the partnership does not contribute to repayment of the debt within the given additional term, the general meeting of the participants will be able to decide to exclude such participant from the partnership.

In accordance with the new law, in case of death or termination of a company member, its share will pass to its inheritor or successor without the consent of other members of the partnership.

In addition, a participant of a company whose share in the authorized capital of a company is 50 or more percent will be able to leave the partnership with the consent of other participants.

The new law clearly sets out rules relating to dividends. Thus, they can be paid for any period that is a multiple of the quarter, unless otherwise provided by the statute.

Labor and Salaries

The Ministry of Social Policy of Ukraine by its letter “On the Right of Women for the Primary Use of Social Extra Leave for Children” of 06.02.18, No. 204/0/101-18/284 reported in which order additional social leave for children should be granted. Legislation does not establish requirements for determining the period of such leave in the schedule of leaves. However, in order to avoid accumulation of these leaves and rational planning of the company, in the opinion of the department, the parties to the employment contract should be advised to agree on the provision of “children’s” leaves in a separate line in the schedule of leaves.

It should be recalled that according to Art. 19 of the Law of Ukraine “On Leaves” of 15.11.96, No. 504/96-ВР for a woman who works and has two or more children under the age of 15, or a child with a disability, or who has an adopted child, a mother of a person with disabilities since childhood of subgroup A of Group I, single mother, father of a child or a person with a disability from the childhood of the subgroup A of Group I that educates them without a mother (including in case of prolonged stay of the mother in a medical institution), as well as the person who took care of the child, or a person with a disability from the childhood of subgroup A of Group I, or one of the foster parents, it should be provided annual additional paid vacation of 10 days excluding holidays and days off.

Such a leave is granted on an obligatory basis upon application of the employee once a calendar year.

The agency also notes that the current legislation does not provide for a limitation period, after which the employee loses the right to additional social leave. If, for whatever reason, he/she has not exercised his/her right to such leave for the previous year or for several years, he/she is entitled to use it (including all together), and in case of dismissal, regardless of the grounds, he/she must be compensated for all unused days of this vacation.

Controlled Transactions

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the period of application of the list of organizational and legal forms of non-residents who do not pay income tax for the recognition of controlled transactions” of 14.03.18, No. 997/6/99-99-15-02-02-15/ІПК reported that, in the case of business transactions, the criteria specified in para. “г” of para. 39.2.1.7 of TCU, they may be recognized as being controlled from 27.07.17 and should be reflected in the Control Transaction Report.

The taxpayer’s annual income and the volume of business transactions with each counterparty must be calculated for 2017 on the basis of the results of the entire reporting (calendar) year.

It should be recalled that controlled transactions are considered to be economic transactions that may affect the object of taxation of income tax, namely (para.39.2.1.1 of TCU):

a) business transactions carried out with related nonresident persons;

b) foreign economic transactions for the sale and/or purchase of goods and/or services through non-resident commissioners;

c) business transactions with non-residents registered in the states (in territories) included in the list of states (territories) approved by the CMU in accordance with para. 39.2.1.2 of TCU, or which are residents of these states;

d) business transactions with non-residents who do not pay income tax (corporate tax), including income received outside the state of registration of such non-residents, and/or are not tax residents of the state in which they are registered as legal entities. The list of organizational and legal forms of such non-residents regarding the states (territories) is to be approved by the Cabinet of Ministers of Ukraine.

Since 27.07.17, the Resolution of the CMU, No. 480 dated 04.07.17 “On Approval of the List of Organizational and Legal Forms of Non-Residents who do not pay income tax (corporate tax), including the tax on income received outside the state, the registration of such non-residents, and/or are not tax residents of the state in which they are registered as legal entities” transactions with counteragents from this list will be controlled from 27.07.17.

Financial Market

The National Bank of Ukraine by its Resolution “On Amending Certain Legislative Acts of the National Bank of Ukraine” of 01.03.18, No. 19 allowed Ukrainian companies to pay dividends to foreign investors for any period (until 2017 inclusive) in foreign currency up to USD 7 million per month. By this time foreign investors could only pay dividends accrued up to 2016 inclusive. And then - there were significant limits.

Also, the relaxation has affected the requirements for mandatory sale of 50% foreign currency. It no longer concerns received external loans or loans to refinance its existing debt to non-residents or authorized banks for other credits or loans. But it is only provided that the conditions of the intended use of the received foreign currency funds. In addition, resident borrowers will be able to repay foreign credits and loans ahead of time, within the limits of the monthly limit of USD 2 million.

The National Bank of Ukraine adopted its Resolution “On the Optimization of the Circulation of Coins of Small Nominal Values” of 15.03.18, No. 25, which decreed that from July 1, 2018, trade enterprises and services will round out the total cash checks in cash checks if they do not have coins denominations of 1, 2, 5 and 25 kopecks.

The rounding will take place under the following mathematical rules:

1) the amount, which ends with 1 to 4 cents, is rounded towards the nearest amount, which ends with 0 kopecks;

2) the amount, which ends with 5 to 9 cents, is rounded towards the nearest amount, which ends with 0 cents.

If the buyer has kopecks of small nominal values, he/she can continue to use them. And if the seller has such kopecks, he/she can give the buyer the rest of these nominal values.

At the same time rounding will not be carried out during cashless settlements.

Trade enterprises and service providers that use cash registers should make checks in the total amount before rounding and after rounding when making cash payments. Rounding is not a discount or an allowance, advertising or stimulation of the sale of goods (works, services) in the sense of these terms, defined by the legislation of Ukraine.

Also, from 01.07.18 the National Bank will not additionally issue coins in denominations of 1, 2, 5 and 25 cents in cash circulation. However, such coins will continue to be traded and used as a means of payment.

The Other Things

The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Criteria for Assessing the Validity of State Assistance to Economic Entities for Research, Technical Development and Innovation Activity” of 07.02.18, No. 118 which approved the criteria for determining whether a legal entity could receive state assistance conducting research, technical development and innovation activities.

The document also establishes the maximum amounts of this state aid. In particular, small and medium-sized companies may receive compensation for 50% of the costs of innovation activities. And the cost of carrying out feasibility studies is compensated in the amount of 70% for small businesses, 60% for medium companies and 50% for large companies.

It is worth noting that the same business entity can receive state assistant through several state assistant programs and/or individual state aid.

The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the criteria for assessing the degree of risk from conducting business activities in the field of educational activity subject to licensing and determining the frequency of implementation of planned state supervision (control) by the Ministry of Education and Science, regional, Kyiv city state administrations” of 28.02.18, No. 127 approved the criteria for assessing the degree of risk from conducting business activities in the field of educational activities subject to licensing and determining the periodicity of the implementation of planned state supervision (control) by the Ministry of Education and Science, regional, Kyiv city state administrations.

Such criteria are:

• term for conducting educational activities;
• compliance with the requirements of licensing conditions for conducting educational activities.

According to these criteria three levels of risk will be determined – high, medium and insignificant. High-risk institutions include those who undertake education activities in less than 4 years or have violated the license conditions for conducting educational activities during the last three years. Such institutions will be checked no more than once every two years. The average degree of risk will be given to institutions that work in the education sector from 4 to 10 years old or have violated the license conditions during the last five years. They will be checked no more than once every three years. All other institutions of education, the degree of risk of which will be identified as insignificant, will be checked no more than once every five years.

In the opinion of the government, the adoption of the resolution will promote the improvement and simplification of the system of state supervision, increase of objectivity, transparency, and also more effective and predictable conducting of inspections in the field of education.

The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure for Using the Funds Provided in the State Budget for the Financial Support of Non-Governmental Organizations of Disabled Persons” of 14.03.18, No. 183 approve the Procedure for using funds provided in the state budget for financial support of non-governmental organizations of the disabled people.

In order to receive financial support from the state, non-governmental organizations must submit to the Fund for Social Protection of the Disabled until May 30, the year preceding the year of the use of funds, a statement in the form approved by the Ministry of Social Policy.

The following should be also submitted along with the application:

• a copy of the statute (regulation) of a non-governmental organization, if funds are received for the first time or if changes were made to the statute (regulation);
• a questionnaire of a non-governmental organization in the form approved by the Ministry of Social Policy;
• information on the activities of a non-governmental organization;
• a copy of the minutes of the meeting of the statutory body of a non-governmental organization on the election of the leadership;
• a copy of the report on the activities of a non-governmental organization;
• a copy of the report on the use of income (profits) of a non-profit organization;
• a calendar plan and application form (programs);
• calculations and justification for the use of budget funds (where the actual indicators of activity of non-governmental organizations should be noted, taking into account receipt of their own revenues and expected resources from other sources of financing);
• information on the amount of financing of local (regional) branches (separate units) of non-governmental organizations that are applying for financial support in the corresponding budget year at the expense of local budgets.

The Ministry of Health of Ukraine by its Order “On Approval of the Procedure for the Provision of Primary Health Care” of 19.03.18, No. 504, which approved the relevant document.

On July 1, 2018, all primary care providers should be guided by it.

Ukrainians will be free to choose their own doctor: a therapist for themselves, a paediatrician for a child or a family doctor for the whole family. According to the procedure, therapists, paediatricians and family physicians will observe their health, diagnose and treat the most common illnesses, injuries, and poisoning. They will also lead patients with chronic illnesses. If necessary, the doctor will give the referral to a specialist secondary or tertiary care – ORT specialist, endocrinologist, surgeon, etc.

The primary health care provider’s competence is the observation of a healthy child, uncomplicated pregnancy and certain palliative care services. The doctor will also issue the necessary certificate, a certificate of disability, a referral for medical and social examination, etc.

It is possible to make an appointment to a doctor in person, by phone, by e-mail or by other means available.

As before, the doctor can go to the patient home if necessary. But from now on, they will discuss this issue in person. Based on information from the patient, the physician will evaluate the situation and make a decision on in-home consultation. It is not about emergency assistance - the emergency aid service will work in the usual mode.

If the selected doctor goes on vacation, the medical institution should ensure its replacement. Patients will be informed about this in advance.