L&M Finance Group

February changes in legislation for period of martial law

On February 6, two draft laws were adopted on tax exemption for certain types of goods.

The Verkhovna Rada of Ukraine adopted draft laws No. 8360 and No. 8361-d on assistance in providing the Armed Forces of Ukraine with all the necessary equipment in the fight against armed aggression.

It is proposed to establish that temporarily, for the period of martial law in Ukraine, but not more than until January 1, 2024, the following are exempted from import duty taxation: quadcopters (drones), optical sights, collimators, thermal imagers, night vision devices and walkie-talkies, by introducing short-term incentive customs benefits for the import of such goods into the customs territory of Ukraine by both legal entities and individuals. The draft Law additionally takes into account the needs of the military in walkie-talkies, as well as the need to resolve the issue of non-tariff regulation measures of foreign economic activity, including state export control measures, not being applied to such goods

On February 7, the Verkhovna Rada of Ukraine supported the extension of martial law and mobilization for another ninety days.

In accordance with the supported decrees regarding the extension of terms No. 8419 "On extending the period of martial law in Ukraine" and No. 8420 "On extending the period of general mobilization", the terms of martial law and mobilization were extended until May 20, 2023.

On February 17, the Cabinet of Ministers of Ukraine introduced changes to the procedure for student internships at enterprises.

In accordance with the resolution of the CMU dated 17.02.2023 No. 146, amendments were made to the resolution of the CMU dated 16.01.2013 No. 20 regarding the approval of the procedure for concluding an internship contract and the standard form of a student internship contract at enterprises, institutions and organizations.

It has been established that information about internships is entered into the register of insured persons of the State Register of mandatory state social insurance.

The new version of the application form for admission to an internship and the Model form of an internship contract have been approved.

Such changes will come into effect on April 29, 2023.

On February 23, the law on collective agreements and contracts was adopted .

The Verkhovna Rada adopted the European integration project of the law (No. 7628) "On collective agreements and contracts", aimed at modernizing regulation in the field of labor relations.

According to the explanatory note to the project, non-representative representatives who conclude sectoral agreements of limited effect will be able to participate in collective bargaining. All employees and employers, including natural persons, without exception, will have the right to conclude such a collective agreement. The project also provides for the possibility of suspending and terminating the effect of certain provisions of collective agreements and contracts - with the consent of the parties and in the event of force majeure circumstances (the list of which is specified in the contract) and provides for the joining of new subjects to the parties to the agreements and contracts.

On February 24, the CMU adopted Resolution No. 164 , which updates the version of the Regulation on the Civil Service of Ukraine on Geodesy, Cartography and Cadastre.

In accordance with the adopted resolution, a number of new norms have been introduced into the Regulations on the Civil Service of Ukraine on geodesy, cartography and cadastre, in particular :

1. Determination of the administrator of the State Cartographic and Geodetic Fund of Ukraine

2. Ensuring the organization of the formation and management of the State Cartographic and Geodetic Fund of Ukraine

3. Examination of proposals and decisions of state authorities and local self-government bodies regarding the naming and renaming of geographical objects

4. Appeal to the court with claims for invalidation of agreements concluded in violation of the legally established order of purchase and sale, rent, gift, pledge, exchange of land plots of state and communal property, conducting public monitoring of land relations, including monitoring of the land market

In addition, the resolution canceled a number of requirements regarding the following issues :

1. The existence of state supervision in the field of land management

2. Carrying out state control over losses of agricultural production, providing proposals on the use of funds and funds, as they are received, in order to compensate for losses of agricultural production

3. Appeal to the court with a claim regarding compensation for losses of agricultural production

Also, the resolution canceled the resolution of the CMU dated September 12, 2018 No. 727 regarding the approval of criteria for assessing the degree of risk from economic activity in the field of land management and the implementation of state supervision measures in connection with the exclusion of this function.

On February 28, the Cabinet of Ministers of Ukraine reinstated fees for gambling licenses.

In accordance with the resolution of the Cabinet of Ministers of Ukraine No. 173 of February 28, 2023, amendments were made to the resolution of March 18, 2022 No. 314 regarding certain issues on ensuring the conduct of economic activities under martial law in paragraph 1, adding sub-point 5 after the words "in this sub-point ” in the words “(except for the term of validity of licenses in the field of activities related to the organization and conduct of gambling and fees for such licenses)”.

Also, the new resolution establishes that unpaid annual fees for licenses in the field of organizing and conducting gambling activities for each year of validity of the license shall be paid within thirty days from the date of entry into force of this resolution. Within the specified period, business entities involved in the organization and conduct of gambling must submit documents confirming the payment of license fees to the Commission for the Regulation of Gambling and Lotteries.