June 18 The Verkhovna Rada of Ukraine adopted a draft law known as the "Law on the White Business Club".
This decree introduces a so-called special club for enterprises that conscientiously adhere to tax legislation, stimulating voluntary payment taxes and providing stable development economy .
Among the advantages for taxpayers who will become members of the so-called "White Business Club":
· Moratorium on documentary checks: Club members are exempt from scheduled documentary checks, which significantly reduces the administrative burden on businesses.
· Shortening of inspection periods: Chamber and documentary inspections for the purposes of budget reimbursement will be carried out in a shortened period of time.
· Individual tax consultations: Club members will be able to receive consultations on tax issues in a short time.
· Reservation of conscripted workers: According to the recommendation of the Cabinet of Ministers of Ukraine, club members can book conscripted workers in the amount of no more than 25%.
Among the main requirements for taxpaying club members :
· Absence decision of risk: the enterprise should not be included in the category risky payers taxes
· Absence violations terms calculations: there should be no violations during the year marginal terms settlements for export and import transactions goods
· Absence tax debt: the company's debt should not exceed UAH 51,000, if from the moment of its occurrence passed more than 30 days.
· Presentation reporting: absence violations in the submission reporting and/ or documents, in particular according to KIK and financial reporting.
· Payment of EUV: none arrears from the payment of the single social contribution
· Absence of sanctions: the enterprise and its beneficiaries should not fall under sanctions provided for by the Law of Ukraine "On Sanctions".
· Financial stability: absence violated insolvency proceedings legal entity or of an individual entrepreneur.
· Legal status: none termination procedures subject management.
· Relations with aggressor countries: absent citizenship or location the aggressor country (Russia Federation and Republic Belarus), with the exception of citizens who received the status of a participant fighting actions after April 14, 2014.
· Stability activity: absence changes in the main type of economic activity in the Unified State Register (USR) during the last 12 calendar days months.
Such information will be checked, monitored, updated and a special register of payers with a high level of voluntary compliance with the law will be maintained by the Tax Authority on a quarterly basis.
In addition, from the windows of the decree provides creation of the position of "compliance manager" - an official of the tax authority who will be responsible for interaction with taxpayers taxes.
Among the main tasks compliance manager:
1. Forecasting tax risks: Analysis of the financial activities of enterprises in order to identify potential tax risks.
2. Warning violations: Development recommendations and implementation advice to avoid possible violations tax legislation.
3. Minimization risks: Development strategies to reduce existing tax risks.
4. Consultation and support : Providing individual consultations enterprises on issues taxation.
June 20 the law on updating the mandatory civil liability insurance of owners of land vehicles entered into force.
The main goal of the Law is to introduce a qualitatively new model of market regulation in accordance with European standards, taking into account the interests of policyholders and injured persons, increasing trust in such insurance and further development of the "car insurance" market.
The corresponding update of the legislation was carried out on the basis of legislative proposals of the National Bank, developed for the purpose of step-by-step implementation in Ukraine of the requirements of Directive 2009/103/EU of the European Parliament and of the Council of September 16, 2009 on civil liability insurance in connection with the use of motor vehicles and enforcement obligation to insure such liability.
Among the main innovations of the Law:
- new standards for the quality of insurance coverage, in particular the gradual increase of the maximum amount of insurance payments to the level of EU countries,
- introduction of a system of annuity (equal in amount) insurance payments in case of serious damage to the health or life of the victims,
- calculation of the insurance payment in case of damage to the vehicle without deducting the wear and tear of components and parts;
- European approaches to the formation of the cost of "car insurance" and the widespread use of electronic technologies, including the determination of the "fair price" for each policyholder, taking into account his personal history, the transition to an electronic form of contracts through a single centralized database;
- improving the level of customer service and simplifying the mechanism for settlement of insurance cases using the model of mandatory direct settlement of losses, cancellation of the limit on the maximum size of the insurance payment in the event of the preparation of documents about road accidents through the European protocol;
- improvement of the management system of the MTSBU in view of its socially important functions, in particular regarding the formation of management and control bodies, the construction of a balanced system of decision-making and improvement of the system of supervision of the MTSBU.
In addition, the National Bank must take a number of actions to bring regulatory acts into compliance before the law comes into force, namely by January 1, 2025, namely:
After promulgation, the law will enter into force on January 1, 2025. Until today, the National Bank:
- conducting an assessment of the quality of insurers' assets, including with the aim of identifying potential weaknesses and avoiding systemic problems with insurers' compliance with new requirements;
- development of normative legal acts for the implementation of the Law, in particular regarding the functioning of the Unified Centralized Database of OSCPV contracts;
- determination of the procedures that will allow to complete the transformation of the MTSU, which involves the implementation of the classic two-level system of corporate governance in the bureau, the fulfillment of requirements for the formation of the composition of the Council and the Management Board, the organization of the internal control system, etc.
June 18 The Cabinet of Ministers of Ukraine approved a resolution amending the Licensing Terms and Conditions for carrying out business activities involving the transportation of passengers, dangerous goods, and hazardous waste by road, international transportation of passengers and cargo by road.
This resolution establishes a number of changes, in particular:
· licensees engaged in the business of transporting passengers, dangerous goods and hazardous waste by road transport, international transport of passengers and goods by road transport (except for entities that were issued licenses for the period of martial law in Ukraine) must provide the licensing authority with information and documents:
2) information on vehicles owned, rented, loaned or leased to the licensee in the form in accordance with Appendix 3 and copies of vehicle registration certificates and temporary registration coupons certified by the applicant, if their registration is provided,
no later than six months from the date of entry into force of this resolution;
· licenses for the right to carry out economic activities for the transportation of passengers, dangerous goods and hazardous waste by road transport, international transportation of passengers and goods by road transport, issued during the period of martial law in Ukraine, remain valid when such entities submit the specified documents and information to the licensing authority,
1) information on the availability of a material and technical base that ensures the performance of technological operations, or contracts with business entities that provide services for the performance of such operations, in the form in accordance with Appendix 2 and copies of the specified contracts certified by the license applicant;
2) information on vehicles owned, rented, loaned or leased to the licensee in the form in accordance with Appendix 3 and copies of vehicle registration certificates and temporary registration coupons certified by the applicant, if their registration is provided;
3) information about the special equipment transport means which are used for transportation passengers by taxi, according to the form in accordance with Appendix 4 (for domestic and international transportation taxi passengers );
4) information on the qualifications of automotive personnel the carrier specified in clauses 12-15 hereof License conditions, in the form according to Appendix 5,
and if the subjects meet the requirements of the License Terms, about which a corresponding entry is provided in the Unified Information Systems Complex in the field of safety on land transport;
· licenses for the right to carry out economic activities for the transportation of passengers, dangerous goods and hazardous waste by road transport, international transportation of passengers and goods by road transport, issued during the period of martial law in Ukraine, in case of non-compliance by subjects within two years after the end or cancellation of martial law in In Ukraine, the requirements defined above are subject to cancellation within 60 calendar days.
Please note that previously issued licenses remain valid. However, carriers who received licenses under the simplified procedure must update the data in their license files in accordance with the requirements within six months.
In addition, the changes make it possible to ensure the integration of the Unified Information Systems of Ukrtransbezpeka with the registers of the Ministry of Justice, the State Tax Service and the Pension Fund.
The norm regarding mandatory vocational training for drivers and the possession of a certificate of professional competence will enter into force one year after the adoption of changes to the resolution. This will ensure the completion of appropriate training and obtaining the specified certificates. The need for professional training is determined by European standards, in particular by the EU Professional Directive.
This resolution will enter into force on August 20, 2024.
June 26 a draft law was submitted to the Verkhovna Rada of Ukraine on ensuring the right to dismiss the director of the company at his own will.
The draft law proposes amendments to the Law of Ukraine "On Limited Liability Companies", the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations", which provide for:
- to establish the procedure for the dismissal of the director of the company at his own will without the adoption of a corresponding decision by the general meeting of the company due to the lack of a quorum of the general meeting of the company's participants, as well as a justified reason for the impossibility of termination of the powers, determined by the decision of the general meeting;
- to establish that in the event of the termination of the powers of a one-person executive body or the head of a collegial executive body at its own request without the adoption of a corresponding decision by the general meeting of the company, for state registration of changes to the information on the legal entity is submitted:
· notice of dismissal
· notification of company members about convening a general meeting,
· a protocol on the lack of a quorum of the general meeting of the company's participants, as well as a substantiated reason for the impossibility of termination of powers, determined by the decision of the general meeting, without a copy of the original (notarized copy) of the decision of the authorized management body of the legal entity on changes made to the Unified State Register.
If adopted, this Law will enter into force on the day following its publication.
From May 31, approved Resolution The Cabinet of Ministers of Ukraine began to act Technical regulations of means civilian protection
This regulation establishes requirements of means civilian protection, their provision on the market, introduction into circulation, as well as procedures evaluations conformity of such means. Means civilian protection should answer essential requirements defined by this technical regulation. Sale in the market of means civilian protection that put into circulation before the date of entry into force of the above-mentioned resolution, cannot be prohibited or limited by inconsistency such products new requirements technical regulations.
Action The technical regulations apply to:
· means rescue from a height and on water , in particular fire stations , which are not covered action Technical regulations of means individual protection;
· fire and rescue services inventory and tools;
· portable and mobile fire extinguishers;
· fire extinguishers substances ; fire department equipment that is not covered effect of the Law dated 02.09.2020 No. 850-IX "On providing construction products on the market", of the Technical Regulation of Machine Safety, approved by Resolution of the CMU dated 30.01.2013 No. 62, Technical Regulations of Construction products (products), approved by the resolution of the CMU dated 20.12.2006 No. 1764;
· orientation and light equipment;
· fire resistant means storage;
· pyrotechnic products for emergency and rescue services;
· safety signs for workers and the public places civilian protection ; protective and airtight devices and products and means cleaning air protective buildings civilian protection;
· mobile buildings, frame (pneumoframe) life support tents rescuers and victims persons.
Means of civil protection sold on the market must meet the specified essential requirements of this Technical Regulation.
Business entities must provide the relevant state market surveillance body with information at its request that will allow identification of:
1. The business entity that provided them with a means of civil protection;
2. The business entity to which they provided a means of civil protection.
Business entities must provide this information within 10 years, but not less than the service life of the means of civil protection, if specified by the manufacturer, after receiving such a means or after delivery of the means, if the service life is defined by the manufacturer.
This resolution also amends the decisions of the Government of Ukraine dated December 16, 2015 No. 1057 "On defining the spheres of activity in which the central bodies of executive power and the Security Service of Ukraine perform technical regulatory functions" and dated December 28, 2016 No. 1069 "On approval of the list of types products for which state supervision bodies carry out state market supervision", which expands the list of products for which the State Emergency Service of Ukraine, as a state supervision body, carries out state market supervision. According to the legislation, the main purpose of the activities of market surveillance bodies is to ensure compliance of products with established requirements, as well as to guarantee the absence of threats to people's lives and health, safe working conditions, protection of consumer (user) rights and environmental protection. The legislation of Ukraine on market surveillance applies to all business entities that participate in the supply of products to the consumer (user) from the manufacturer to the final distributor throughout the entire chain.
This decree introduces a so-called special club for enterprises that conscientiously adhere to tax legislation, stimulating voluntary payment taxes and providing stable development economy .
Among the advantages for taxpayers who will become members of the so-called "White Business Club":
· Moratorium on documentary checks: Club members are exempt from scheduled documentary checks, which significantly reduces the administrative burden on businesses.
· Shortening of inspection periods: Chamber and documentary inspections for the purposes of budget reimbursement will be carried out in a shortened period of time.
· Individual tax consultations: Club members will be able to receive consultations on tax issues in a short time.
· Reservation of conscripted workers: According to the recommendation of the Cabinet of Ministers of Ukraine, club members can book conscripted workers in the amount of no more than 25%.
Among the main requirements for taxpaying club members :
· Absence decision of risk: the enterprise should not be included in the category risky payers taxes
· Absence violations terms calculations: there should be no violations during the year marginal terms settlements for export and import transactions goods
· Absence tax debt: the company's debt should not exceed UAH 51,000, if from the moment of its occurrence passed more than 30 days.
· Presentation reporting: absence violations in the submission reporting and/ or documents, in particular according to KIK and financial reporting.
· Payment of EUV: none arrears from the payment of the single social contribution
· Absence of sanctions: the enterprise and its beneficiaries should not fall under sanctions provided for by the Law of Ukraine "On Sanctions".
· Financial stability: absence violated insolvency proceedings legal entity or of an individual entrepreneur.
· Legal status: none termination procedures subject management.
· Relations with aggressor countries: absent citizenship or location the aggressor country (Russia Federation and Republic Belarus), with the exception of citizens who received the status of a participant fighting actions after April 14, 2014.
· Stability activity: absence changes in the main type of economic activity in the Unified State Register (USR) during the last 12 calendar days months.
Such information will be checked, monitored, updated and a special register of payers with a high level of voluntary compliance with the law will be maintained by the Tax Authority on a quarterly basis.
In addition, from the windows of the decree provides creation of the position of "compliance manager" - an official of the tax authority who will be responsible for interaction with taxpayers taxes.
Among the main tasks compliance manager:
1. Forecasting tax risks: Analysis of the financial activities of enterprises in order to identify potential tax risks.
2. Warning violations: Development recommendations and implementation advice to avoid possible violations tax legislation.
3. Minimization risks: Development strategies to reduce existing tax risks.
4. Consultation and support : Providing individual consultations enterprises on issues taxation.
June 20 the law on updating the mandatory civil liability insurance of owners of land vehicles entered into force.
The main goal of the Law is to introduce a qualitatively new model of market regulation in accordance with European standards, taking into account the interests of policyholders and injured persons, increasing trust in such insurance and further development of the "car insurance" market.
The corresponding update of the legislation was carried out on the basis of legislative proposals of the National Bank, developed for the purpose of step-by-step implementation in Ukraine of the requirements of Directive 2009/103/EU of the European Parliament and of the Council of September 16, 2009 on civil liability insurance in connection with the use of motor vehicles and enforcement obligation to insure such liability.
Among the main innovations of the Law:
- new standards for the quality of insurance coverage, in particular the gradual increase of the maximum amount of insurance payments to the level of EU countries,
- introduction of a system of annuity (equal in amount) insurance payments in case of serious damage to the health or life of the victims,
- calculation of the insurance payment in case of damage to the vehicle without deducting the wear and tear of components and parts;
- European approaches to the formation of the cost of "car insurance" and the widespread use of electronic technologies, including the determination of the "fair price" for each policyholder, taking into account his personal history, the transition to an electronic form of contracts through a single centralized database;
- improving the level of customer service and simplifying the mechanism for settlement of insurance cases using the model of mandatory direct settlement of losses, cancellation of the limit on the maximum size of the insurance payment in the event of the preparation of documents about road accidents through the European protocol;
- improvement of the management system of the MTSBU in view of its socially important functions, in particular regarding the formation of management and control bodies, the construction of a balanced system of decision-making and improvement of the system of supervision of the MTSBU.
In addition, the National Bank must take a number of actions to bring regulatory acts into compliance before the law comes into force, namely by January 1, 2025, namely:
After promulgation, the law will enter into force on January 1, 2025. Until today, the National Bank:
- conducting an assessment of the quality of insurers' assets, including with the aim of identifying potential weaknesses and avoiding systemic problems with insurers' compliance with new requirements;
- development of normative legal acts for the implementation of the Law, in particular regarding the functioning of the Unified Centralized Database of OSCPV contracts;
- determination of the procedures that will allow to complete the transformation of the MTSU, which involves the implementation of the classic two-level system of corporate governance in the bureau, the fulfillment of requirements for the formation of the composition of the Council and the Management Board, the organization of the internal control system, etc.
June 18 The Cabinet of Ministers of Ukraine approved a resolution amending the Licensing Terms and Conditions for carrying out business activities involving the transportation of passengers, dangerous goods, and hazardous waste by road, international transportation of passengers and cargo by road.
This resolution establishes a number of changes, in particular:
· licensees engaged in the business of transporting passengers, dangerous goods and hazardous waste by road transport, international transport of passengers and goods by road transport (except for entities that were issued licenses for the period of martial law in Ukraine) must provide the licensing authority with information and documents:
2) information on vehicles owned, rented, loaned or leased to the licensee in the form in accordance with Appendix 3 and copies of vehicle registration certificates and temporary registration coupons certified by the applicant, if their registration is provided,
no later than six months from the date of entry into force of this resolution;
· licenses for the right to carry out economic activities for the transportation of passengers, dangerous goods and hazardous waste by road transport, international transportation of passengers and goods by road transport, issued during the period of martial law in Ukraine, remain valid when such entities submit the specified documents and information to the licensing authority,
1) information on the availability of a material and technical base that ensures the performance of technological operations, or contracts with business entities that provide services for the performance of such operations, in the form in accordance with Appendix 2 and copies of the specified contracts certified by the license applicant;
2) information on vehicles owned, rented, loaned or leased to the licensee in the form in accordance with Appendix 3 and copies of vehicle registration certificates and temporary registration coupons certified by the applicant, if their registration is provided;
3) information about the special equipment transport means which are used for transportation passengers by taxi, according to the form in accordance with Appendix 4 (for domestic and international transportation taxi passengers );
4) information on the qualifications of automotive personnel the carrier specified in clauses 12-15 hereof License conditions, in the form according to Appendix 5,
and if the subjects meet the requirements of the License Terms, about which a corresponding entry is provided in the Unified Information Systems Complex in the field of safety on land transport;
· licenses for the right to carry out economic activities for the transportation of passengers, dangerous goods and hazardous waste by road transport, international transportation of passengers and goods by road transport, issued during the period of martial law in Ukraine, in case of non-compliance by subjects within two years after the end or cancellation of martial law in In Ukraine, the requirements defined above are subject to cancellation within 60 calendar days.
Please note that previously issued licenses remain valid. However, carriers who received licenses under the simplified procedure must update the data in their license files in accordance with the requirements within six months.
In addition, the changes make it possible to ensure the integration of the Unified Information Systems of Ukrtransbezpeka with the registers of the Ministry of Justice, the State Tax Service and the Pension Fund.
The norm regarding mandatory vocational training for drivers and the possession of a certificate of professional competence will enter into force one year after the adoption of changes to the resolution. This will ensure the completion of appropriate training and obtaining the specified certificates. The need for professional training is determined by European standards, in particular by the EU Professional Directive.
This resolution will enter into force on August 20, 2024.
June 26 a draft law was submitted to the Verkhovna Rada of Ukraine on ensuring the right to dismiss the director of the company at his own will.
The draft law proposes amendments to the Law of Ukraine "On Limited Liability Companies", the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations", which provide for:
- to establish the procedure for the dismissal of the director of the company at his own will without the adoption of a corresponding decision by the general meeting of the company due to the lack of a quorum of the general meeting of the company's participants, as well as a justified reason for the impossibility of termination of the powers, determined by the decision of the general meeting;
- to establish that in the event of the termination of the powers of a one-person executive body or the head of a collegial executive body at its own request without the adoption of a corresponding decision by the general meeting of the company, for state registration of changes to the information on the legal entity is submitted:
· notice of dismissal
· notification of company members about convening a general meeting,
· a protocol on the lack of a quorum of the general meeting of the company's participants, as well as a substantiated reason for the impossibility of termination of powers, determined by the decision of the general meeting, without a copy of the original (notarized copy) of the decision of the authorized management body of the legal entity on changes made to the Unified State Register.
If adopted, this Law will enter into force on the day following its publication.
From May 31, approved Resolution The Cabinet of Ministers of Ukraine began to act Technical regulations of means civilian protection
This regulation establishes requirements of means civilian protection, their provision on the market, introduction into circulation, as well as procedures evaluations conformity of such means. Means civilian protection should answer essential requirements defined by this technical regulation. Sale in the market of means civilian protection that put into circulation before the date of entry into force of the above-mentioned resolution, cannot be prohibited or limited by inconsistency such products new requirements technical regulations.
Action The technical regulations apply to:
· means rescue from a height and on water , in particular fire stations , which are not covered action Technical regulations of means individual protection;
· fire and rescue services inventory and tools;
· portable and mobile fire extinguishers;
· fire extinguishers substances ; fire department equipment that is not covered effect of the Law dated 02.09.2020 No. 850-IX "On providing construction products on the market", of the Technical Regulation of Machine Safety, approved by Resolution of the CMU dated 30.01.2013 No. 62, Technical Regulations of Construction products (products), approved by the resolution of the CMU dated 20.12.2006 No. 1764;
· orientation and light equipment;
· fire resistant means storage;
· pyrotechnic products for emergency and rescue services;
· safety signs for workers and the public places civilian protection ; protective and airtight devices and products and means cleaning air protective buildings civilian protection;
· mobile buildings, frame (pneumoframe) life support tents rescuers and victims persons.
Means of civil protection sold on the market must meet the specified essential requirements of this Technical Regulation.
Business entities must provide the relevant state market surveillance body with information at its request that will allow identification of:
1. The business entity that provided them with a means of civil protection;
2. The business entity to which they provided a means of civil protection.
Business entities must provide this information within 10 years, but not less than the service life of the means of civil protection, if specified by the manufacturer, after receiving such a means or after delivery of the means, if the service life is defined by the manufacturer.
This resolution also amends the decisions of the Government of Ukraine dated December 16, 2015 No. 1057 "On defining the spheres of activity in which the central bodies of executive power and the Security Service of Ukraine perform technical regulatory functions" and dated December 28, 2016 No. 1069 "On approval of the list of types products for which state supervision bodies carry out state market supervision", which expands the list of products for which the State Emergency Service of Ukraine, as a state supervision body, carries out state market supervision. According to the legislation, the main purpose of the activities of market surveillance bodies is to ensure compliance of products with established requirements, as well as to guarantee the absence of threats to people's lives and health, safe working conditions, protection of consumer (user) rights and environmental protection. The legislation of Ukraine on market surveillance applies to all business entities that participate in the supply of products to the consumer (user) from the manufacturer to the final distributor throughout the entire chain.
