L&M Finance Group

September changes in legislation under martial law




On September 1 started the government support program for farmers.
As noted by the First Deputy Minister of Agrarian Policy and Food of Ukraine, Taras Vysotskyi, it is possible to register for the state support program through the State Agrarian Register (hereinafter DAR). This program is divided into two types :
·       the first is a payment per hectare in the amount of UAH 3,100. for 1 ha. (the maximum size is up to 120 hectares, while there are no restrictions on the number of hectares owned by citizens),
·       the second is payments in the amount of UAH 5,300. for 1 cow (for owners from 3 to 100 cows).
This support can be received by any peasant farms, but there is one key condition - land plots must be registered, as well as cows.
Registration for the support program in DAR is carried out in several stages, registration through a qualified digital signature, adding an e-mail, choosing the type of program.

On September 2, the draft law on amendments to the Law of Ukraine "On Mobilization Training and Mobilization" entered into force No. 5337 .
The amendments to the law stipulate that the territorial bodies of the Ministry of Internal Affairs of Ukraine will submit information on the registration (re-registration), conversion and deregistration of vehicles of enterprises, institutions and organizations to the territorial centers of recruitment and social support on a quarterly basis. According to the draft law, a mechanism for direct access of the procurement center to the database of the Ministry of Internal Affairs regarding up-to-date information on vehicles of enterprises, institutions and organizations should be introduced, thereby optimizing information exchange in the matter of vehicle registration.
We will remind you that before the adopted draft law, companies are obliged to contact the local RVC and receive a certificate of registration (removal from registration) during each registration of a car at service centers under the Ministry of Internal Affairs.

On September 6, the Verkhovna Rada of Ukraine adopted draft law No. 7532 dated 07.07.22 as a basis.
 The bill proposes the following :
1.     Verification of the purchaser in accordance with the requirements of Article 130 of the Land Code of Ukraine is not carried out under the following conditions (if such requirements are confirmed by a statement from the purchaser) :
-        a plot of land for horticulture up to 0.25 hectares, located in populated areas ;
-        a plot of land for personal farming up to 2 hectares, located in populated areas.
2.     The area of agricultural land plots owned by spouses under the right of joint ownership is included in the total area of land plots only of the spouse for whom the ownership right is registered.
3.     The transfer of the preferential right to purchase an agricultural plot of land only for a certain period, and not indefinitely, as was the case before the draft law
4.     In the case of state registration of the acquisition of the ownership right to an agricultural land plot by the subject of preferential right or state registration of the termination of the lease right, the state registration of the termination of the preferential right to purchase the land plot is simultaneously carried out, without the applicant submitting a corresponding application.
5.     The transfer to the trust owner of the land plot of the rights and obligations of the owner of the land plot under lease agreements, emphyteussis, superficies , agreements on the establishment of land servitude is carried out only when, in connection with the establishment of trust ownership, the ownership of this land plot is terminated.
6.     Dissemination of the rule on the possibility of buying up land plots of state and communal property by persons who have grown gardens and berry orchards on them for 3 years, in cases where the relevant plantations will be planted by 2035.

September 30 is the last day to submit the Report on Controlled Operations (CO) for 2021.
The CO report is submitted together with the Notice of participation in an international group of companies (Notice) in electronic form in compliance with the requirements of the laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".
In the event that no such Report was submitted to the State Tax Service (STS) regarding the CO, as
o   for failure to submit the Report and Notification, a fine in the amount of 300 subsistence minimums for an able-bodied person, established by law on January 1 of the tax (reporting) year, which amounts to UAH 681,000 for the reporting year 2021 (300 x 2,270 UAH) is provided for (Clause 120.3 of Article 120 of the Tax Code) .
o   for untimely submission of the Report and Notice (Clause 120.6 of Article 120 of the Tax Code) a fine is provided - 1 amount of the subsistence minimum, established by law on January 1 of the tax (reporting) year, for each overdue day (but not more than 300 subsistence minimums).
In accordance with the Order of the Ministry of Finance of Ukraine dated 29.07.2022 No. 225, which entered into force on 06.09.2022, the Application is submitted to the supervisory authority together with a package of documents regarding the CO no later than September 30, 2022. Such an Application is submitted to the controlling body together with information about the inability to fulfill tax obligations regarding compliance with the deadlines for payment of taxes and fees, submission of reports.
Detailed about the reporting of COs and the rules for filling them out on the official web resource of the State Tax Service of Ukraine

On September 13, was published on the website of the Verkhovna Rada of Ukraine Forces on the website of the Verkhovna Rada of Ukraine, draft law No. 8029 "On Amendments to the Law of Ukraine "On the Procedure for the Departure from Ukraine and Entry to Ukraine of Ukrainian Citizens" regarding the procedure for the departure of citizens abroad in a special period under the conditions of guaranteed financial support of the Armed Forces of Ukraine".
This draft law proposes permission for conscripts to go abroad under the following conditions :
o   a guarantee contribution to the state bank in the amount of 5 tax-free minimums for able-bodied citizens (as of now it is UAH 13,000), from which a monthly amount equal to taxes on the minimum salary (as of now it is 2697.5 = EUV 22% - 1430.0 + personal income tax 18% - 1170.0 + military levy 1.5% - 97.5), will be transferred to the account of the Armed Forces;
o   written confirmation of the voluntary obligation to top up this account (with a contribution) every month for the same amount of taxes from the minimum amount and permission to transfer funds from there to the Armed Forces of Ukraine account every month.