On March 17, 2020, the Verkhovna Rada of Ukraine adopted Law №533-IX with the long title "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Support of Taxpayers for the Period of Measures to Prevent the Occurrence and Spread of Coronavirus (COVID-19)" .
On March 18, 2020, it has already entered into force.
This is one of several laws designed to support business during the period of restrictive measures to combat the spread of COVID-19.
One part of the law is devoted to exemption from certain taxes and fees, and the other - to the introduction of restrictions on inspections.
Restrictions on inspections will also be divided into two blocks.
- It is forbidden to conduct documentary and factual inspections from 18.03.2020 to 31.05.2020. Exceptions: unscheduled documentary inspections of VAT refunds and in-house inspections.
- Inspections that were scheduled for the period between 18.03.2020 to 31.05.2020 are postponed. The new schedule of inspections of the State Tax Service of Ukraine must be published by March 30, 2020.
- Started inspections are stopped until 31.05.2020. No additional solutions are required for such a stop.
- Checks of accrual and payment of SDRs are prohibited until 18.05.2020.
Checks of other bodies:
It is worth noting that in the law missing any bans on unscheduled inspections. You can read in our article in which cases unscheduled inspections can be carried out "Inspections of regulatory authorities. What do you need to know? ”
Instead, it is forbidden to hold until May 31, 2020 planned checks. However, there are some exceptions. It is allowed to check:
- business entities with a high degree of risk;
- compliance with the requirements of the formation of state regulated prices;
- compliance with legislation in the field of sanitary and epidemiological well-being of the population.
Protection before regulatory authorities
Who do these exceptions apply to?
- Enterprises with a high degree of risk.
The specified category can get the enterprises from any-what sphere of management. According to the information published on the official website of the State Regulatory Service of Ukraine, out of 85 areas of state (supervision) control in 75 areas, the criteria for assessing the degree of risk from carrying out a particular activity have been approved.
Most of the criteria are quite clear and each company can calculate its own degree of risk.
Take, for example, the criteria used by firefighters (State Emergency Service). These criteria were approved by the Cabinet of Ministers Resolution 15715 of September 5, 2018. The following are important for firefighters:
- object type (premises, building, structure, house, territory), which is used by the enterprise;
- square such an object;
- maximum estimated (project) number of people, which are constantly or periodically on the site;
- conditional height of the object (height, which is determined by the difference between the marks of the lowest level of travel (installation) of fire ladders (car lifts) and the floor of the upper floor without taking into account the upper technical floors, if the technical floors are only engineering equipment and communications);
- the presence and scale of dangerous events, emergencies that have occurred at the facility during the last five years preceding the planning period;
- consequence class (responsibility) during the construction of the facility;
- the number of violations of the law in the field of man-caused and fire safety related to the operation or construction of the facility and identified during the last five years preceding the planning period.
For each of these criteria there is a scale with points and indicators. For example, if you have 50 to 400 people in the room all the time, you will get 10 points. If the area of your room is from 300 to 2000 square meters. meters, you will receive an additional 13 points. If you scored more than 41 points in total for all criteria, then you are at high risk.
We remind you that the degree of risk is important for scheduled inspections. Therefore, in order not to count your points by all possible criteria, go to the site "Inspection Portal" (https://www.inspections.gov.ua/) and check the code of your company to see if you are in the inspection plan. Found? Then pay attention to the degree of risk your company has taken by the controlling body. If the degree of risk is below high, then such a check is temporarily prohibited. If the degree of risk is high, the moratorium does not apply to it. The only thing left for you is to check whether the calculated degree of risk is correct and prepare for the inspection.
Protection before regulatory authorities
- Sphere of state price regulation.
According to Art. 12 of the Law of Ukraine "On Prices and Pricing" state regulated prices are introduced for goods that have a decisive influence on the overall level and dynamics of prices, have significant social significance, as well as for goods produced by entities that hold a monopoly (dominant) position on the market.
This area includes:
- medicines and medical devices, including those purchased at the expense of the budget, with the exception of medical services and medicines within the program of medical guarantees.
- services for heat supply, centralized water supply and sewerage, removal, processing and disposal of household waste, maintenance of buildings and structures and adjacent areas.
- services of monopoly enterprises: public communications, railway, sea, aviation and other transport services, postal services, fuel and energy resources.
- paid services provided by authorized state authorities, etc.
If you do not work in this area, this exemption from the moratorium on inspections does not apply to you. If this is the scope of your activity, then you can be checked by the State Food and Consumer Service. However, it should be understood that the State Food and Consumer Service can only conduct inspections related to compliance with the requirements for the formation, establishment and application of state regulated prices.
- Sphere of sanitary and epidemic well-being of the population.
These inspections are also carried out by the State Food and Consumer Service.
The object of inspection can be any industrial enterprise. In order to find out whether such an inspection is planned at your enterprise, use the same site "Inspection Portal" (https://www.inspections.gov.ua/). You will find out from the code of your company whether you have such an inspection planned for this year.
Conclusions. As we can see, the state leadership is trying to help businesses that are working in difficult quarantine conditions and a new stage of the global financial crisis. To this end, in particular, the above-described restrictions on inspections have been introduced. However, it should be understood that the moratorium does not apply to all inspections, like most other moratoriums that have been introduced before.
In particular, unscheduled inspections are allowed. In practice, this allows the supervisory authorities to come to check who needs it and when, because they always have "complainants" whose complaints need to be checked.
The Main Department of the State Labor Service in Kyiv Oblast reported that for the period of quarantine it temporarily suspends conducting: scheduled and unscheduled inspections; inspection visits to identify unregistered employment relationships; testing of knowledge on labor protection. Their recovery will be announced later.
lawyer of the law firm Bargen