Restrictions on the circulation of plastic bags
On June 1, the Verkhovna Rada adopted Law №1489-IX, which restricted the circulation of plastic bags on the territory of Ukraine.
The ban applies to plastic bags that do not have the ability to biodegrade, except for packages intended for packaging and / or transportation of fresh fish, meat and meat products, bulk products, ice, with a width of up to 225 millimeters (without side folds), up to 345 millimeters deep (including side folds), up to 450 millimeters long (including handles).
It is forbidden to distribute such plastic bags both for a fee and free of charge in places of retail trade, provision of services and public catering establishments. The law does not apply to manufacturers who pack their products in plastic bags.
The fine for paid distribution of plastic bags is from 8,500 to 17,000 hryvnias, and for free distribution from 1,700 to 3,400 hryvnias.
The ban will take effect in early March 2022.
The ownership structure for legal entities has been approved
On June 11, the Ministry of Finance published its order "On approval of the Regulations on the form and content of the ownership structure."
The order determines the form and content of the ownership structure of the legal entity. This document must be submitted by all legal entities to state registrars to confirm information about the beneficial owners. The ownership structure must be submitted from July 11 to October 11 this year and then annually for 14 calendar days from the date of registration of the legal entity.
A fine of UAH 17,000 to 51,000 may be imposed on the director of a legal entity for failure to submit or late submission of the ownership structure.
The State Labor Service has published criteria for identifying unemployed workers
The State Labor Inspectorate reports that inspection visits have been carried out since the beginning of July to identify unemployed workers.
When selecting employers for inspections, the State Labor Service will be guided by the following criteria:
- The number of employees does not correspond to the volume of production compared to the industry average.
- During the inspection, the tax authorities found unemployed workers.
- The number of employees does not correspond to the number of objects in the form № 20-OPP "Notification of objects of taxation or objects related to taxation or through which activities are carried out."
- The number of employees does not correspond to the number of RRO.
- The number of employees hired under civil law agreements exceeds the number of employees.
- Lack of employees in enterprises in the field of trade, services, which have licenses to trade in alcoholic beverages.
The schedule of tax audits for 2021 has been updated
On June 29, the State Tax Service of Ukraine updated and published the schedule of inspections for 2021 in all four sections.
The schedule is available on the tax website.
Therefore, all businesses should check whether they are in such a plan.
Google Tax
June 3 The Verkhovna Rada adopted Law №1525-IX, which obliges foreign companies that provide electronic services to individuals and sole proprietors to pay VAT for such services.
The law defines electronic services and provides a non-exclusive list. This includes advertising on social networks, cloud storage, and access to streaming services.
In addition, the Law abolished the rule that provided for the obligation of Ukrainian businesses to pay 20% income tax during payment for services of non-residents for the production and / or distribution of advertising.
The law comes into force on January 1, 2022.
