L&M Finance Group


In this difficult time for the whole world, Ukraine also did not stand aside from the unfolding epidemic of coronavirus disease (COVID-19). In order to combat the epidemic of coronavirus disease (COVID-19), the Verkhovna Rada of Ukraine adopted relevant laws (On amendments to some legislative acts of Ukraine aimed at preventing the occurrence and spread of coronavirus disease (COVID-19), which entered into force on March 17, and Also On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the support of taxpayers for the period of implementation of measures aimed at preventing the emergence and spread of coronavirus disease (COVID-19), which the President signed on March 18).
We tried to summarize all the innovations of these legislative acts.
The first thing we would like to touch on is tax breaks.
In accordance with the Law "On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the support of taxpayers for the period of measures aimed at preventing the occurrence and spread of coronovirus disease (COVID-19)", the following measures were taken:
  • penalties for violation of tax laws committed between March 1 and April 30, 2020 are not applied;
  • established a moratorium on documentary and factual checks from March 18 to May 18, 2020;
  • The deadline for submitting an annual declaration of property status and income has been extended until July 1, 2020;
  • in the period from March 1 to April 30, 2020, land charges shall not be charged or paid;
  • non-residential property owned by individuals or legal entities is not subject to taxation on real estate tax other than a land plot from March 1 to April 30, 2020.
As for general measures, they are spelled out in the Law "On Amending Certain Legislative Acts of Ukraine aimed at Preventing the Occurrence and Spread of Coronavirus Disease (COVID-19)." It is worth paying attention to the fact that this law contributes to the rapid purchase of all necessary medicines to combat the disease, with the aim of which such measures are taken:
  • conducting purchases of relevant goods, works and services without applying the procedures provided for by the Law of Ukraine "On Public Procurement";
  • the provision of one hundred percent prepayment for such goods, works and services;
  • exemption from import duties and VAT on medicines, medical devices and / or medical equipment designed to prevent the occurrence and spread of coronavirus disease;
  • control by the Cabinet of Ministers of Ukraine of prices for medicines, medical supplies and socially significant goods.
The next block of legal norms concerns the protection of the rights of business entities and employees for the quarantine period, which includes the following:
  • the possibility of working at home for employees and giving them leave;
  • granting the right to change operating modes, in particular, the regime for receiving and servicing individuals and legal entities with mandatory informing the public about this through websites and other communication tools;
  • a ban on the cancellation of a certificate of registration of an internally displaced person (for the quarantine period and 30 days after its cancellation);
  • a ban on bringing to administrative responsibility foreigners and stateless persons who could not leave Ukraine or were unable to contact the State Migration Service of Ukraine with an application to extend their stay in Ukraine due to the introduction of quarantine measures;
  • assignment of the legal fact of quarantine introduction to force major circumstances;
  • extension of terms for receiving and providing administrative and other services;
  • a ban on state supervision (control) bodies to carry out planned activities to carry out state supervision (control) in the field of economic activity.
The law didn't pass and medical personnel. They will be charged supplements to wages if they are directly involved in the elimination of the disease, in the amount of up to 200 percent of wages, for the period of implementation of measures to prevent the onset and spread of coronavirus disease (COVID-19).
And the last block concerns the establishment of administrative responsibility for the unauthorized abandonment of the place of observation (quarantine) by a person who may be infected, as well as increasing criminal liability for violation of sanitary rules and norms for the prevention of infectious diseases.
In general, we consider these laws to be a worthy response to the current situation and wish our readers good health, and we wish patients a speedy recovery.