November 6 the procedure for verifying the information provided by the legal entity in the explanation and documents to confirm information about the ultimate beneficial owner (UBO) and/or the ownership structure of the legal entity entered into force.
This Procedure defines the procedure for verification of information by the state registrar of legal entities, natural persons-entrepreneurs, and public formations.
The state registrar starts checking information about the UBO and/or the ownership structure within 10 working days from the day of receiving the relevant documents from the legal entity. The state registrar has the right to demand from individuals and legal entities the provision of information (including explanations) necessary for establishing the UBO, providing copies of documents, demanding access to the premises of a legal entity, conducting an inspection of things and documents at the location of a legal entity.
November 7 the procedure for prosecution and the procedure for determining the amount of fines for violations in the field of state registration of legal entities entered into force.
The adopted Procedure defines the procedure for bringing a legal entity, a resident legal entity / a resident natural person, who is a founder (participant) of a legal entity and/or has a decisive influence on its activities, to responsibility and imposing fines for violations in the field of state registration of legal entities.
1. According to the specified provisions of the Law, the introduction of knowingly false information about the ultimate beneficial owner of the legal entity or its absence into the documents submitted for such state registration by persons authorized to take actions aimed at state registration of the creation of a legal entity or change of members of a legal entity shall entail imposing a fine on such a legal entity in the amount of one thousand to twenty thousand non-taxable minimum incomes of citizens.
2. Non-submission or untimely submission by persons authorized to act on behalf of a legal entity to the state registrar of information about the ultimate beneficial owner of a legal entity or its absence entails the imposition of a fine on such a legal entity in the amount of one thousand to twenty thousand tax-free minimum incomes of citizens.
3. Failure to provide by legal entities-residents who are founders (participants) of legal entities, and natural persons-residents who are founders (participants) of legal entities and/or exert decisive influence on their activities, at the request of legal entities, information necessary for submission by a legal entity for entry or updating in The single state register of information on the ultimate beneficial owner and the ownership structure of a legal entity entails the imposition of a fine on such a legal or natural person - a resident in the amount of one thousand to twenty thousand non-taxable minimum incomes of citizens.
4. According to the order, a fine for a violation can be imposed within one year from the day the violation was discovered, but no later than three years from the day it was committed.
The person in respect of whom a decision on the imposition of a fine has been issued shall pay the fine within ten calendar days from the date of adoption of the decision. The fine is credited to the state budget.
Bringing a person to justice does not release him from the obligation to submit to the Unified State Register reliable information about the ultimate beneficial owner of a legal entity or about his absence and ownership structure.
On November 7, following the implementation of the Plan for the harmonization of the Customs Legislation of Ukraine to the EU Customs Legislation, a new import and export declaration regime began to operate.
On August 25, 2022, the Council of Europe adopted a decision on the accession of Ukraine to the Convention on the common transit regime and to the Convention on the simplification of formalities in trade in goods, which became the reason for the implementation of EU legislation in Ukraine, in particular, a number of laws were signed to launch the international NCTS system of common transit with October 1, 2022:
- Decree on the accession of Ukraine to the Convention on the joint transit procedure dated August 30, 2022.
- Decree on the accession of Ukraine to the Convention on the Simplification of Formalities in Trade in Goods dated August 30, 2022.
- Decree on amendments to the Customs Code of Ukraine regarding certain issues of implementation of Chapter 5, Section 4 of the Association Agreement between Ukraine and the EU dated May 15, 2022.
According to the notification of the European Business Association (EBA), companies that did not have time to receive the status of AEO - authorized economic operator by November 7, 2023 and other benefits provided for by the Customs Code of Ukraine or the Convention on the common transit regime will be forced to present the goods to customs for inspection. We are talking about the need to deliver imported goods to the customs control zone, the relevant customs offices, where customs clearance of such goods is carried out. Also, it is worth paying attention to the fact that import declarations of the EA type, which allowed to complete customs clearance without delivering the goods to customs, will be canceled, as well as the provisions that allowed not to present the export cargo to customs.
November 8 The Verkhovna Rada adopted two laws On the extension of the general mobilization period and On the extension of the martial law in Ukraine thereby extending the terms of general mobilization and martial law for 90 days.
The extension of martial law and general mobilization under the specified Laws will begin on November 16 and last until February 14, 2023.
November 8 The Verkhovna Rada adopted as a basis the draft law on the electronic register of conscripts and the creation of the conscript's e-cabinet.
The draft law amends the laws on the unified state register of conscripts and the status of veterans, guarantees of their social protection. The project provides information interaction between state registers in connection with the acquisition of the status of a participant in hostilities; establishing the possibility of citizens of Ukraine to submit an application (appeal) in paper or electronic form; establishing the features of acquiring the status of a participant in hostilities during martial law on the basis of a certificate of a person's direct participation in the measures.
The project also proposes to enter into the Unified State Register of conscripts, conscripts and reservists their personal information, service data, data on the need for staffing of the Armed Forces and other military formations formed in accordance with the laws of Ukraine, in addition to information that constitutes a state secret . The project provides for the expansion of personal data of conscripts, conscripts and reservists, namely :
- contact numbers and e-mail addresses;
- data on foreign language proficiency;
- information about taking educational courses and professional development courses;
- data on documents entitling a citizen of Ukraine to leave Ukraine and enter Ukraine;
- information on documents drawn up for going abroad for permanent residence, or leaving for permanent residence abroad, or returning to Ukraine;
- data on the driver's license for the right to drive a vehicle;
- information on the license of a tractor-driver for the right to drive tractors, including home-made, self-propelled agricultural, reclamation and road construction machines;
- data on decisions that are subject to enforcement - executive documents.
The draft law also specifies the creation of personal electronic offices for each conscript, conscript and reservist.
This draft law will enter into force on the next day after its publication.
On November 10 the law on simplifying management apartment buildings entered into force.
This law makes the following changes :
- introduces the possibility of using EDS during voting;
- creates an opportunity to participate in meetings remotely;
- changes the majority of votes needed to make decisions. Now it is not possible to lower the number of votes required for a decision below 50% and increase it above 75% of the total number of votes of all co-owners. The charter of the condominium association cannot set a limit higher than 67% of votes for making a decision on the election of the management bodies of the association, changing the form of management, establishing and changing the amounts of contributions/payments, approving the estimate;
- Condominiums must bring their charters into compliance with this Law within three years from the date of termination or cancellation of martial law in Ukraine;
- general meetings of condominiums in new buildings can be held after state registration of ownership of apartments and non-residential premises, the total area of which is more than half of the total area of all apartments and non-residential premises in such a building. Instead, half the number of all apartments and non-residential premises in such a building was previously taken into account.
We will remind you that we previously reported on the adoption of this draft law : Changes in legislation for July 2023. during martial law ( lmfgr . com ) .
On November 10, the National Bank of Ukraine approved the resolution on amendments to the previous resolution No. 67 dated 05.14.19.
By this resolution, the National Bank has halved the settlement terms to 90 calendar days for operations on the export of goods classified by codes according to the UCT of the FEA: 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512, 1514 , 2306, implemented since November 11, 2023. We would like to remind you that the maximum settlement terms for such operations, which were carried out from April 5, 2022, were set at the level of 180 calendar days.
The corresponding decision was adopted at the request of the Cabinet of Ministers of Ukraine and is intended to strengthen the discipline of compliance by subjects of foreign economic activity with the settlement deadlines for operations on the export of goods and to ensure the return of foreign exchange earnings within the established settlement deadlines for individual operations on the export of goods.
November 10 The Cabinet of Ministers of Ukraine adopted a resolution to ensure compliance with the legislation on advertising, which amended the Procedure for imposing fines for violations of the legislation on advertising.
According to the updated edition of the Procedure, the following changes can be singled out, in particular:
- The protocol drawn up by officials of the State Production and Consumer Service or its territorial bodies will be the basis for consideration of the case of violation of the legislation on advertising and the imposition of a fine. The case of violation of advertising legislation will be considered by an authorized person no later than 30 calendar days from the date of execution of such protocol.
- If there are no grounds for imposing a fine, the authorized person shall notify the subject of advertising by mail, technical means of electronic communications, or by delivering a notice to the subject of advertising or his representative.
- The decision to impose a fine for violation of advertising legislation will enter into force from the day it is delivered to the advertising subject or his representative.
It is worth noting that according to Article 27 of the Law "On Advertising", advertisers, producers and distributors of advertising are responsible for violations of the legislation on advertising.
- The State Production and Consumer Service has the right to impose fines on advertisers in the event of the actions provided for in Article 27 of the Law "On Advertising" in the amount of five times the cost of the distributed advertisement. Producers and distributors of advertising will also not go unpunished for violating advertising laws - they can be fined up to five times the cost of producing and distributing the ad, respectively.
The updated Procedure will enter into force from the date of publication of the resolution, but some of its provisions will come into effect simultaneously with the Law on Administrative Procedure, which will take place on December 15, 2023. In particular, this applies to clauses 5, 14, 15 and 20 of the Procedure.
November 14 The government adopted a resolution on foreign e-trust services.
The Government of Ukraine adopted an important resolution regarding the recognition of foreign trust services on the territory of the country. According to the press service of the Ministry of Digital Transformation, the document allows the use of qualified electronic signatures of European Union countries in Ukraine and the inclusion of foreign providers of electronic trust services in the Trust List.
This decision opens opportunities for EU citizens to sign electronic documents with their signatures on the territory of Ukraine, as well as to provide electronic trust services in our country. Thus, electronic interaction with foreign partners is simplified and the full use of Ukrainian electronic signatures abroad and the sharing of EU electronic documents in Ukraine are promoted.
In addition, the adoption of the resolution allows concluding international agreements on mutual recognition of electronic trust services with other countries. This will be an additional step towards the development of electronic interaction between states and will contribute to the improvement of business processes.
The resolution will enter into force on December 31, 2023. The production of such regulatory acts is an important step for the development of the country's electronic infrastructure and improving competitiveness on the international market. Ukraine continues to move towards digital transformation and is becoming increasingly attractive to foreign investors.
Starting from November 15, State Financial Monitoring will have access to the State Tax Service of Ukraine information on citizens' incomes.
From August 31, 2023, the Ministry of Finance approved the Procedure for electronic interaction of information systems of the State Tax Service of Ukraine (SST) and the State Financial Monitoring Service of Ukraine (SFSM).
This procedure provides for the provision of information on the income of individuals, which is necessary for the prevention and countermeasures against the legalization (laundering) of proceeds obtained through crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction.
According to the Procedure, the interaction between the SST and the SFSM will be carried out electronically through the state electronic information resource "Trembita" or using other state information and communication systems with the use of appropriate complex information protection systems.
The automated exchange of information between information resources will be carried out on the principle of request-response, as well as regular provision of changes to information resources of the SST for their updating in the Unified State Information Resource.
If necessary, the SFSM will form and submit to the SST in electronic form requests for information on: sources and amounts of income accrued/paid to individuals and/or amounts of income received by self-employed individuals, as well as the total amount of annual income declared by an individual in the tax declaration on assets and income; the amount of income accrued/paid to individuals by the tax agent; amounts of assessed/transferred personal income tax; the amount of accrued/transferred military duty.
The SST will ensure the processing of requests and provide answers to the requests of the SFSM within three working days from the day of their receipt.
November 20 The Cabinet of Ministers of Ukraine adopted a resolution on the extension of the possibility of using paper declarations in the case of importing humanitarian aid until April 1, 2024. This will make it possible to create a transition period for adaptation for organizations importing humanitarian aid and to continue their activities according to usual procedures.
We remind you that it comes into force on December 1 Resolution No. 953 regarding the launch of the updated procedure for the importation and passage of humanitarian aid into the customs territory of Ukraine. You can read more about this resolution at the following link: Changes in legislation for October 2023 during martial law (lmfgr.com).
November 24 The Verkhovna Rada adopted the law on humanitarian aid, on amendments to some legislative acts to simplify the procedure for importing, accounting for and distributing humanitarian aid.
This law was adopted on the basis of the resolution of the Cabinet of Ministers on updating the procedure for the passage of humanitarian aid.
In accordance with the adopted law, the following changes will enter into force:
1. the list of recipients of humanitarian aid will be expanded, including foreign charitable organizations whose representative offices are accredited in Ukraine, as well as non-profit state and communal institutions, local self-government bodies and social service providers;
2. previously, only those goods that were received free of charge from a donor were considered humanitarian aid. According to the new rules, goods purchased by charitable organizations abroad, which when imported into Ukraine are declared as humanitarian aid, can also be recognized as humanitarian aid. The main condition is the free transfer of these goods to buyers within 90 days from the date of crossing the customs border;
3. an electronic system of accounting for humanitarian aid is being introduced. Starting from November 1, testing of the platform of the Automated Humanitarian Aid Registration System (https://human-aid.ioc.gov.ua/) started until December 1 of this year. The system is designed to digitize the process of importing and accounting for humanitarian aid from abroad. The main goal of this stage of testing is to find out what can be improved in the work, where there are problem areas and how to optimize the process;
4. the procedure for changing the recipient and recipient of humanitarian aid, redistribution and return of humanitarian aid to the donor is regulated;
5. it is possible to transfer humanitarian aid under the guise of a vehicle not only to military units, but also to military personnel as individuals (recipients);
6. in order to facilitate the process of accounting for humanitarian aid, an electronic accounting system was introduced. In particular, the norm regarding the submission of monthly reports is suspended until its full implementation.
This law will enter into force on December 31 of this year.
October 27 The Fourth Plenary Meeting of the International Anti-Money Laundering Group (FATF) was held at the headquarters in Paris.
The meeting was devoted to the discussion of issues related to the fight against money laundering, the financing of terrorism and the financing of the proliferation of weapons of mass destruction.
According to the published conclusions of the FATF meeting, Indonesia was granted full membership in the group, then the suspension as a member of the Russian Federation was extended, and Bulgaria was added to the list of jurisdictions subject to enhanced monitoring (the "grey" list). Jurisdictions under enhanced monitoring are said to be actively working with the FATF to address strategic weaknesses in their anti-money laundering, anti-terrorist financing and anti-proliferation regimes. When the FATF puts a jurisdiction under enhanced monitoring, it means that the country has committed to implementing an Action Plan to rapidly address identified strategic deficiencies within the agreed timeframe.
At the same time, Albania, Cayman Islands, Jordan and Panama were excluded from the list of jurisdictions subject to increased monitoring. In addition, delegates agreed on amendments to the FATF Recommendations that will provide countries with improved tools to more effectively freeze, seize and confiscate criminal assets both domestically and through international cooperation.
FATF continues its work to ensure an effective fight against money laundering and other criminal activities related to financial flows. In this context, the adoption of important decisions at the fourth plenary session is a step towards achieving the group's goal of creating a safe and stable financial environment around the world.
This Procedure defines the procedure for verification of information by the state registrar of legal entities, natural persons-entrepreneurs, and public formations.
The state registrar starts checking information about the UBO and/or the ownership structure within 10 working days from the day of receiving the relevant documents from the legal entity. The state registrar has the right to demand from individuals and legal entities the provision of information (including explanations) necessary for establishing the UBO, providing copies of documents, demanding access to the premises of a legal entity, conducting an inspection of things and documents at the location of a legal entity.
November 7 the procedure for prosecution and the procedure for determining the amount of fines for violations in the field of state registration of legal entities entered into force.
The adopted Procedure defines the procedure for bringing a legal entity, a resident legal entity / a resident natural person, who is a founder (participant) of a legal entity and/or has a decisive influence on its activities, to responsibility and imposing fines for violations in the field of state registration of legal entities.
1. According to the specified provisions of the Law, the introduction of knowingly false information about the ultimate beneficial owner of the legal entity or its absence into the documents submitted for such state registration by persons authorized to take actions aimed at state registration of the creation of a legal entity or change of members of a legal entity shall entail imposing a fine on such a legal entity in the amount of one thousand to twenty thousand non-taxable minimum incomes of citizens.
2. Non-submission or untimely submission by persons authorized to act on behalf of a legal entity to the state registrar of information about the ultimate beneficial owner of a legal entity or its absence entails the imposition of a fine on such a legal entity in the amount of one thousand to twenty thousand tax-free minimum incomes of citizens.
3. Failure to provide by legal entities-residents who are founders (participants) of legal entities, and natural persons-residents who are founders (participants) of legal entities and/or exert decisive influence on their activities, at the request of legal entities, information necessary for submission by a legal entity for entry or updating in The single state register of information on the ultimate beneficial owner and the ownership structure of a legal entity entails the imposition of a fine on such a legal or natural person - a resident in the amount of one thousand to twenty thousand non-taxable minimum incomes of citizens.
4. According to the order, a fine for a violation can be imposed within one year from the day the violation was discovered, but no later than three years from the day it was committed.
The person in respect of whom a decision on the imposition of a fine has been issued shall pay the fine within ten calendar days from the date of adoption of the decision. The fine is credited to the state budget.
Bringing a person to justice does not release him from the obligation to submit to the Unified State Register reliable information about the ultimate beneficial owner of a legal entity or about his absence and ownership structure.
On November 7, following the implementation of the Plan for the harmonization of the Customs Legislation of Ukraine to the EU Customs Legislation, a new import and export declaration regime began to operate.
On August 25, 2022, the Council of Europe adopted a decision on the accession of Ukraine to the Convention on the common transit regime and to the Convention on the simplification of formalities in trade in goods, which became the reason for the implementation of EU legislation in Ukraine, in particular, a number of laws were signed to launch the international NCTS system of common transit with October 1, 2022:
- Decree on the accession of Ukraine to the Convention on the joint transit procedure dated August 30, 2022.
- Decree on the accession of Ukraine to the Convention on the Simplification of Formalities in Trade in Goods dated August 30, 2022.
- Decree on amendments to the Customs Code of Ukraine regarding certain issues of implementation of Chapter 5, Section 4 of the Association Agreement between Ukraine and the EU dated May 15, 2022.
According to the notification of the European Business Association (EBA), companies that did not have time to receive the status of AEO - authorized economic operator by November 7, 2023 and other benefits provided for by the Customs Code of Ukraine or the Convention on the common transit regime will be forced to present the goods to customs for inspection. We are talking about the need to deliver imported goods to the customs control zone, the relevant customs offices, where customs clearance of such goods is carried out. Also, it is worth paying attention to the fact that import declarations of the EA type, which allowed to complete customs clearance without delivering the goods to customs, will be canceled, as well as the provisions that allowed not to present the export cargo to customs.
November 8 The Verkhovna Rada adopted two laws On the extension of the general mobilization period and On the extension of the martial law in Ukraine thereby extending the terms of general mobilization and martial law for 90 days.
The extension of martial law and general mobilization under the specified Laws will begin on November 16 and last until February 14, 2023.
November 8 The Verkhovna Rada adopted as a basis the draft law on the electronic register of conscripts and the creation of the conscript's e-cabinet.
The draft law amends the laws on the unified state register of conscripts and the status of veterans, guarantees of their social protection. The project provides information interaction between state registers in connection with the acquisition of the status of a participant in hostilities; establishing the possibility of citizens of Ukraine to submit an application (appeal) in paper or electronic form; establishing the features of acquiring the status of a participant in hostilities during martial law on the basis of a certificate of a person's direct participation in the measures.
The project also proposes to enter into the Unified State Register of conscripts, conscripts and reservists their personal information, service data, data on the need for staffing of the Armed Forces and other military formations formed in accordance with the laws of Ukraine, in addition to information that constitutes a state secret . The project provides for the expansion of personal data of conscripts, conscripts and reservists, namely :
- contact numbers and e-mail addresses;
- data on foreign language proficiency;
- information about taking educational courses and professional development courses;
- data on documents entitling a citizen of Ukraine to leave Ukraine and enter Ukraine;
- information on documents drawn up for going abroad for permanent residence, or leaving for permanent residence abroad, or returning to Ukraine;
- data on the driver's license for the right to drive a vehicle;
- information on the license of a tractor-driver for the right to drive tractors, including home-made, self-propelled agricultural, reclamation and road construction machines;
- data on decisions that are subject to enforcement - executive documents.
The draft law also specifies the creation of personal electronic offices for each conscript, conscript and reservist.
This draft law will enter into force on the next day after its publication.
On November 10 the law on simplifying management apartment buildings entered into force.
This law makes the following changes :
- introduces the possibility of using EDS during voting;
- creates an opportunity to participate in meetings remotely;
- changes the majority of votes needed to make decisions. Now it is not possible to lower the number of votes required for a decision below 50% and increase it above 75% of the total number of votes of all co-owners. The charter of the condominium association cannot set a limit higher than 67% of votes for making a decision on the election of the management bodies of the association, changing the form of management, establishing and changing the amounts of contributions/payments, approving the estimate;
- Condominiums must bring their charters into compliance with this Law within three years from the date of termination or cancellation of martial law in Ukraine;
- general meetings of condominiums in new buildings can be held after state registration of ownership of apartments and non-residential premises, the total area of which is more than half of the total area of all apartments and non-residential premises in such a building. Instead, half the number of all apartments and non-residential premises in such a building was previously taken into account.
We will remind you that we previously reported on the adoption of this draft law : Changes in legislation for July 2023. during martial law ( lmfgr . com ) .
On November 10, the National Bank of Ukraine approved the resolution on amendments to the previous resolution No. 67 dated 05.14.19.
By this resolution, the National Bank has halved the settlement terms to 90 calendar days for operations on the export of goods classified by codes according to the UCT of the FEA: 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512, 1514 , 2306, implemented since November 11, 2023. We would like to remind you that the maximum settlement terms for such operations, which were carried out from April 5, 2022, were set at the level of 180 calendar days.
The corresponding decision was adopted at the request of the Cabinet of Ministers of Ukraine and is intended to strengthen the discipline of compliance by subjects of foreign economic activity with the settlement deadlines for operations on the export of goods and to ensure the return of foreign exchange earnings within the established settlement deadlines for individual operations on the export of goods.
November 10 The Cabinet of Ministers of Ukraine adopted a resolution to ensure compliance with the legislation on advertising, which amended the Procedure for imposing fines for violations of the legislation on advertising.
According to the updated edition of the Procedure, the following changes can be singled out, in particular:
- The protocol drawn up by officials of the State Production and Consumer Service or its territorial bodies will be the basis for consideration of the case of violation of the legislation on advertising and the imposition of a fine. The case of violation of advertising legislation will be considered by an authorized person no later than 30 calendar days from the date of execution of such protocol.
- If there are no grounds for imposing a fine, the authorized person shall notify the subject of advertising by mail, technical means of electronic communications, or by delivering a notice to the subject of advertising or his representative.
- The decision to impose a fine for violation of advertising legislation will enter into force from the day it is delivered to the advertising subject or his representative.
It is worth noting that according to Article 27 of the Law "On Advertising", advertisers, producers and distributors of advertising are responsible for violations of the legislation on advertising.
- The State Production and Consumer Service has the right to impose fines on advertisers in the event of the actions provided for in Article 27 of the Law "On Advertising" in the amount of five times the cost of the distributed advertisement. Producers and distributors of advertising will also not go unpunished for violating advertising laws - they can be fined up to five times the cost of producing and distributing the ad, respectively.
The updated Procedure will enter into force from the date of publication of the resolution, but some of its provisions will come into effect simultaneously with the Law on Administrative Procedure, which will take place on December 15, 2023. In particular, this applies to clauses 5, 14, 15 and 20 of the Procedure.
November 14 The government adopted a resolution on foreign e-trust services.
The Government of Ukraine adopted an important resolution regarding the recognition of foreign trust services on the territory of the country. According to the press service of the Ministry of Digital Transformation, the document allows the use of qualified electronic signatures of European Union countries in Ukraine and the inclusion of foreign providers of electronic trust services in the Trust List.
This decision opens opportunities for EU citizens to sign electronic documents with their signatures on the territory of Ukraine, as well as to provide electronic trust services in our country. Thus, electronic interaction with foreign partners is simplified and the full use of Ukrainian electronic signatures abroad and the sharing of EU electronic documents in Ukraine are promoted.
In addition, the adoption of the resolution allows concluding international agreements on mutual recognition of electronic trust services with other countries. This will be an additional step towards the development of electronic interaction between states and will contribute to the improvement of business processes.
The resolution will enter into force on December 31, 2023. The production of such regulatory acts is an important step for the development of the country's electronic infrastructure and improving competitiveness on the international market. Ukraine continues to move towards digital transformation and is becoming increasingly attractive to foreign investors.
Starting from November 15, State Financial Monitoring will have access to the State Tax Service of Ukraine information on citizens' incomes.
From August 31, 2023, the Ministry of Finance approved the Procedure for electronic interaction of information systems of the State Tax Service of Ukraine (SST) and the State Financial Monitoring Service of Ukraine (SFSM).
This procedure provides for the provision of information on the income of individuals, which is necessary for the prevention and countermeasures against the legalization (laundering) of proceeds obtained through crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction.
According to the Procedure, the interaction between the SST and the SFSM will be carried out electronically through the state electronic information resource "Trembita" or using other state information and communication systems with the use of appropriate complex information protection systems.
The automated exchange of information between information resources will be carried out on the principle of request-response, as well as regular provision of changes to information resources of the SST for their updating in the Unified State Information Resource.
If necessary, the SFSM will form and submit to the SST in electronic form requests for information on: sources and amounts of income accrued/paid to individuals and/or amounts of income received by self-employed individuals, as well as the total amount of annual income declared by an individual in the tax declaration on assets and income; the amount of income accrued/paid to individuals by the tax agent; amounts of assessed/transferred personal income tax; the amount of accrued/transferred military duty.
The SST will ensure the processing of requests and provide answers to the requests of the SFSM within three working days from the day of their receipt.
November 20 The Cabinet of Ministers of Ukraine adopted a resolution on the extension of the possibility of using paper declarations in the case of importing humanitarian aid until April 1, 2024. This will make it possible to create a transition period for adaptation for organizations importing humanitarian aid and to continue their activities according to usual procedures.
We remind you that it comes into force on December 1 Resolution No. 953 regarding the launch of the updated procedure for the importation and passage of humanitarian aid into the customs territory of Ukraine. You can read more about this resolution at the following link: Changes in legislation for October 2023 during martial law (lmfgr.com).
November 24 The Verkhovna Rada adopted the law on humanitarian aid, on amendments to some legislative acts to simplify the procedure for importing, accounting for and distributing humanitarian aid.
This law was adopted on the basis of the resolution of the Cabinet of Ministers on updating the procedure for the passage of humanitarian aid.
In accordance with the adopted law, the following changes will enter into force:
1. the list of recipients of humanitarian aid will be expanded, including foreign charitable organizations whose representative offices are accredited in Ukraine, as well as non-profit state and communal institutions, local self-government bodies and social service providers;
2. previously, only those goods that were received free of charge from a donor were considered humanitarian aid. According to the new rules, goods purchased by charitable organizations abroad, which when imported into Ukraine are declared as humanitarian aid, can also be recognized as humanitarian aid. The main condition is the free transfer of these goods to buyers within 90 days from the date of crossing the customs border;
3. an electronic system of accounting for humanitarian aid is being introduced. Starting from November 1, testing of the platform of the Automated Humanitarian Aid Registration System (https://human-aid.ioc.gov.ua/) started until December 1 of this year. The system is designed to digitize the process of importing and accounting for humanitarian aid from abroad. The main goal of this stage of testing is to find out what can be improved in the work, where there are problem areas and how to optimize the process;
4. the procedure for changing the recipient and recipient of humanitarian aid, redistribution and return of humanitarian aid to the donor is regulated;
5. it is possible to transfer humanitarian aid under the guise of a vehicle not only to military units, but also to military personnel as individuals (recipients);
6. in order to facilitate the process of accounting for humanitarian aid, an electronic accounting system was introduced. In particular, the norm regarding the submission of monthly reports is suspended until its full implementation.
This law will enter into force on December 31 of this year.
October 27 The Fourth Plenary Meeting of the International Anti-Money Laundering Group (FATF) was held at the headquarters in Paris.
The meeting was devoted to the discussion of issues related to the fight against money laundering, the financing of terrorism and the financing of the proliferation of weapons of mass destruction.
According to the published conclusions of the FATF meeting, Indonesia was granted full membership in the group, then the suspension as a member of the Russian Federation was extended, and Bulgaria was added to the list of jurisdictions subject to enhanced monitoring (the "grey" list). Jurisdictions under enhanced monitoring are said to be actively working with the FATF to address strategic weaknesses in their anti-money laundering, anti-terrorist financing and anti-proliferation regimes. When the FATF puts a jurisdiction under enhanced monitoring, it means that the country has committed to implementing an Action Plan to rapidly address identified strategic deficiencies within the agreed timeframe.
At the same time, Albania, Cayman Islands, Jordan and Panama were excluded from the list of jurisdictions subject to increased monitoring. In addition, delegates agreed on amendments to the FATF Recommendations that will provide countries with improved tools to more effectively freeze, seize and confiscate criminal assets both domestically and through international cooperation.
FATF continues its work to ensure an effective fight against money laundering and other criminal activities related to financial flows. In this context, the adoption of important decisions at the fourth plenary session is a step towards achieving the group's goal of creating a safe and stable financial environment around the world.
