On July 5, the Cabinet of Ministers of Ukraine adopted a resolutionamending a number of resolutions on state registration of property rights to immovable property and their encumbrances.
the following changes were made to Resolution of the Cabinet of Ministers No. 1127 of 12/25/2015, respectively:
· it was established that for state registration of ownership rights in connection with the division, allocation of a share or unification of a land plot completed by the construction of an object, the following are submitted:
1) a document certifying the ownership of a land plot, a divisible object completed by construction, a share of which is allocated or combined (except for cases when the ownership of such property is already registered in the State Register of Rights or when for state registration of ownership the document provided for in sub-paragraph 2 of this paragraph is submitted);
2) an agreement on the division of joint property or an agreement on the allocation in kind of a share from the joint property, or a corresponding court decision (in the case of ownership of the land plot, completed with the construction of the object to be divided or a share from which is allocated, on the right of joint ownership and the decision by the co-owners regarding division of joint property or allocation in kind of a share from joint property, which has the consequence of termination of the right of joint ownership for all or one of the co-owners carrying out allocation in kind of a share).
· State registration of the right of ownership in the case of division, allocation of a share or unification of a land plot is carried out if there is information in the State Land Cadastre about the formed plots.
· State registration of the ownership of construction-completed objects in the case of division, allocation of shares or unification is carried out in the presence of information in the Unified State Electronic System about technical characteristics, acceptance into operation and address assignment.
· For the registration of the right of ownership when dividing a land plot and objects completed by construction, the number of applications corresponding to the number of formed plots is submitted, except in cases of termination of joint ownership by contract or court decision.
· During the state registration of the ownership of a land plot and an object completed by construction, which remain in joint ownership after the allocation of a share, the state registrar recalculates the shares based on the principle of equality, if the co-owners did not have different sizes of shares or did not establish a different size by agreement or court decision . To confirm the agreement of the co-owners, a written statement specifying the size of the shares, certified by a notary, or an agreement between the co-owners can be submitted. If the co-owners had different sizes of shares before the allocation of the share, the recalculation is carried out according to the principle of proportionality.
· State registration of the right of ownership when dividing or allocating a share of real estate objects, such as "integral property complex" or "building complex", is carried out for each building or structure with separate identifiers in the system, with information on technical characteristics and addresses. If the property is jointly owned, you need to submit an agreement on the division or allocation of the share, or a court decision.
· For state registration of the right of ownership when dividing property belonging to a spouse (former), a corresponding contract or court decision is submitted. Registration is carried out regardless of the presence of previous registration. If the division concerns a land plot or a finished object, registration is carried out in accordance with specific norms. When determining the share of one of the co-owners, the registrar also registers the partial ownership of other co-owners, observing the principle of equality, unless otherwise established by agreement or court decision. To confirm arrangements co-owners is provided written statement with definition size of shares, certified notarized, or contract between co-owners.
On July 25, the Cabinet of Ministers of Ukraine adopted a resolution amending the digitization of the apostille service.
This Resolution contains a new version of the procedure for maintaining the Electronic Register of Apostilles, which defines the procedure for the functioning of the register and filling it with data on the affixing of an apostille on official documents drawn up in Ukraine. According to Article 5 of the Convention, which cancels the requirement of legalization of foreign official documents dated 10.05.61, the apostille confirms the authenticity of the signature, the status of the person who signed the document, and the authenticity of the seal or stamp on the document.
Among other things, the Resolution provides for the following, in particular:
- electronic interaction with the Unified state web portal of electronic services and other information systems through the "Trembita" system (Trembita - a system of electronic interaction of state electronic information resources);
- documentary reproduction of the apostille procedure;
- providing information about the apostille with the display of the document or its scanned copy;
- generation of control code for apostille verification.
On July 23, the Verkhovna Rada supported the continuation of martial law and mobilization.
Data the draft law stipulates that the term of martial lawand the term of general mobilizationwill be extended from August 12 for 90 days, i.e. until November 9.
The President of Ukraine should sign the relevant Decrees regarding the extension of martial law and mobilization in the near future.
On July 24, the President of Ukraine signed the Law, the so-called "White Business Club".
Criteria for inclusion in the List of taxpayers with a high level of voluntary compliance may include:
1. Level of tax payment: Timely and full payment of taxes.
2. Payroll: Compliance with the requirements for paying wages to employees.
3. No violations: Having a clean tax history with no significant violations.
4. Compliance with legislation: Compliance with all requirements of tax legislation.
5. Financial stability: Healthy financial position of the enterprise.
Benefits for taxpayers included in the List with a high level of voluntary compliance:
1. Moratorium on documentary checks: No checks, except for some species.
2. Shortening the terms of inspections: The terms of camera and documentary inspections for budget reimbursement have been shortened.
3. Faster provision of tax advice: Shorter deadlines for receiving individual tax advice.
4. Appointing a compliance manager: Assigning a manager for remote interaction, including video conferencing.
Fulfilling the conditions for receiving the benefits provided for taxpayers with a high level of voluntary compliance:
1. Timely payment of taxes: Regular and full fulfillment of tax payment obligations.
2. Compliance with legislation: Compliance with all requirements of tax and labor legislation.
3. No violations: Having a clean tax history without serious violations.
4. Payroll: Payment of wages in accordance with the law.
5. Residency in Diya.Sity: Belonging to the Diya.Sity resident category, if provided for.
Failure to meet the eligibility requirements for taxpayers with a high level of voluntary compliance may have the following consequences:
1. of benefits: Delisting and loss of benefits such as a moratorium on inspections .
2. Inspections: Possibility of documentary and camera inspections.
3. Financial sanctions: Imposition of fines or penalties for violation of tax legislation.
4. Reputational damage: Loss of trust from partners and customers due to compliance issues.
5. Restrictions on business activities: Possible restrictions on participation in government tenders or support programs.
On July 30, the Cabinet of Ministers of Ukraine approved a draft lawon amendments to the Customs Code of Ukraine regarding the omission of humanitarian aid.
This draft law is clarifying and "closes" the existing gaps in the legislation regarding the issue of importing humanitarian aid without making customs payments.
In particular, the draft law proposes to amend Art. 287 of the Customs Code, stating that goods recognized as humanitarian aid in accordance with the procedure established by the legislation of Ukraine are exempted from import duties during importation (forwarding) to the customs territory of Ukraine. Previously, there was no such clarification, only with reference to the law on humanitarian aid itself.
On July 31, the Ministry of Economy of Ukraine adopted a decision to amend the order on the procedure for licensing the export of goods.
It is noted that this change consists in the digitization of the procedure for obtaining export licenses.
In general, the changes to the order include the following:
1. Submitting documents and obtaining a license in electronic form, with the possibility of paper submission.
2. Reduction of the list of necessary documents for obtaining a license.
3. Updating the application form, license form and instructions for filling them out.
To obtain licenses for the export of goods in electronic format, entrepreneurs need to go to the "Foreign economic activity" section on the Unified State Web Portal of Electronic Services.
The entrepreneur submits a package of documents in electronic form in his own electronic office on the web portal. After consideration, in the case of a positive decision, the license will appear in the cabinet.
When submitting documents on paper, you can receive a response by e-mail, if you indicate the address and the desire to receive a response in this way.
During martial law, export and import licenses are issued free of charge, so the application letter does not require a guarantee of payment of the state fee.