{"id":11008,"date":"2022-03-21T12:59:51","date_gmt":"2022-03-21T10:59:51","guid":{"rendered":"https:\/\/bargen.com.ua\/?p=11008"},"modified":"2022-03-21T13:12:25","modified_gmt":"2022-03-21T11:12:25","slug":"yurydychni-novyny-voyennogo-chasu-2","status":"publish","type":"post","link":"https:\/\/bargen.com.ua\/en\/2022\/03\/21\/yurydychni-novyny-voyennogo-chasu-2\/","title":{"rendered":"Wartime legal news. Issue 2"},"content":{"rendered":"
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We have prepared a short digest of news that can be useful for entrepreneurs. Under martial law, the state leadership promptly makes decisions aimed at supporting citizens and businesses. Therefore, we will periodically inform you of changes. Below we have collected the main news for the period from 13 to 20 March.<\/em><\/span><\/p>

Instead of the traditional legal pictures to lift your spirits, we are again sketching you some military memes.<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Changes in taxation<\/strong><\/span><\/h4>

The Verkhovna Rada of Ukraine has amended a number of laws regulating the procedure for taxation during martial law.<\/span><\/p>

The most resonant is the expansion of opportunities to apply the simplified taxation system. From April 1<\/strong> Simplified taxation system can be used by sole proprietors and legal entities whose income during the calendar year does not exceed 10 billion hryvnias.<\/span><\/p>

The tax rate for such a simplified system will be 2% of monthly income<\/strong>. VAT is not paid or charged. The single tax must be paid by the 15th of the following month.<\/strong><\/span><\/p>

However, there are some restrictions on the type of activity for people who would like to use such a simplified system. For example, such mining enterprises cannot use such advantages. We draw attention to this limitation, because some entrepreneurs use water on the basis of permits for mining. Therefore, such permission may be an obstacle to the use of a simplified system.<\/span><\/p>

To switch to the simplified system, you must submit an application by the end of March<\/strong> to the tax office at the place of registration.<\/span><\/p>

Such a simplified taxation system shall cease to apply on the first day of the month following the abolition of martial law.<\/span><\/p>

In addition to the simplified system, the following changes in taxation are provided:<\/span><\/strong><\/p>

\ud83d\udccc does not require a license and is not subject to taxation of the transfer of fuel in connection with its free withdrawal for the needs of the state;<\/span><\/p>

\ud83d\udccc does not require a license and is not subject to taxation free transfer of fuel and other goods of the Armed Forces, other military units and budgetary organizations for the needs of state defense or its transfer as humanitarian aid;<\/span><\/p>

\ud83d\udccc Taxpayers are given the opportunity to conduct factual inspections. The possibility of making payments for goods and services using bank cards can now be the subject of factual inspections. Therefore, we advise all trade enterprises to ensure the availability of working terminals for card payment;<\/span><\/p>

\ud83d\udccc Charitable assistance provided to combatants or employees and family members of employees of enterprises involved in combating Russian aggression and located directly in the area of hostilities or to those who lived in the territory of hostilities or were forced to leave is not included in the taxable income of an individual such territories;<\/span><\/p>

\ud83d\udccc VAT is not subject to VAT on the value of goods that are destroyed or lost due to force majeure during the period of martial law, state of emergency;<\/span><\/p>

\ud83d\udccc for the period of martial law, a tax credit may be formed on the basis of primary documents. Within 6 months after the termination of martial law, taxpayers are obliged to register all tax invoices, the registration of which was postponed for the period of martial law, and adjust the tax credit taking into account the results of such registration;<\/span><\/p>

\ud83d\udccc VAT on fuel was reduced to 7% and the excise tax rate was reduced to 0;<\/span><\/p>

\ud83d\udccc FOPs 1 and 2 groups are exempt from paying the single tax;<\/span><\/p>

\ud83d\udccc from March 1, 2022 to December 31 of the year following the year in which the military was terminated or abolished, land tax and rent for land plots of state and communal property for land plots located in territories where fighting took place. The list of such territories will be determined by the Cabinet of Ministers;<\/span><\/p>

\ud83d\udccc for the 2022 tax year, the environmental tax is not accrued and paid on the objects of taxation located in the territories where hostilities took place;<\/span><\/p>

\ud83d\udccc tax authorities accept electronic documents on working days from 8 am to 6 pm;<\/span><\/p>

\ud83d\udccc Private individuals, self-employed persons and members of farms have the right not to pay SDRs for themselves during martial law and 12 months after its termination;<\/span><\/p>

\ud83d\udccc employers who pay the single tax have the right not to pay SDRs for mobilized workers;<\/span><\/p>

\ud83d\udccc a moratorium was imposed for the period of martial law and for 3 months after its termination for conducting documentary checks on the correctness of accrual, calculation and payment of SDRs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Credit vacation and suspension<\/span><\/h4>

The Verkhovna Rada of Ukraine has amended the Civil Code, which removes liability from borrowers for violating the terms of repayment of loans during martial law and 30 days after its end. This applies to all loans granted by both banks and other lenders. Please note that this rule applies to liability for late payment. Interest for the use of credit funds is accrued in the amounts provided for in the loan agreements.<\/span><\/p>

During the martial law and 30 days after its end, the possibility of foreclosure on the subject of the mortgage and the possibility of eviction of residents from the premises transferred to the mortgage, in respect of which there is a court decision on foreclosure on such objects.<\/span><\/p>

Also, the statute of limitations stipulated by the Civil Code of Ukraine and the terms of exercising the preemptive right to purchase a share in the right of joint partial ownership are suspended for the period of martial law.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The list of critical imports and restricted exports has been supplemented<\/strong><\/span><\/h4>

The Cabinet of Ministers significantly supplemented the list of critical import goods, which was approved by Resolution \u2116153 of February 24, 2022. We remind you that if your product is included in this list, you can buy currency and pay for it with this product. For other goods, currency trading is still prohibited. This list is constantly updated and extensive, so we do not cite it here, but recommend reading it yourself.<\/span><\/p>

The Cabinet of Ministers also supplemented the lists of goods subject to licensing and the quotas for the export of such goods. These are mainly cereals, grains, meat, oil, eggs and other goods. Detailed lists can be found in the Resolution of the Cabinet of Ministers \u2116 1424 of December 29, 2021.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Moratorium on inspections<\/strong><\/span><\/h4>

During the martial law period, inspections of regulatory bodies are not carried out except for inspections to prevent uncontrolled growth of prices for goods of significant social significance and other inspections directly authorized by the relevant ministry. Such a moratorium was established by Cabinet Resolution 3303 of March 13, 2022.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Loans to farmers<\/strong><\/span><\/h4>

The government has provided the possibility of providing interest-free loans to farmers. While it is provided that loans will be provided until 31.05.2022. Loan term - up to 6 months.<\/span><\/p>

In order to obtain financing, an agricultural producer is an enterprise or sole proprietor whose main activity is the production of agricultural products and \/ or breeding, cultivation, fishing in inland waters and its processing at its own or leased capacity, including self-produced raw materials on toll terms, and implementation its supply operations, and in such activities the share of the value of agricultural goods \/ services is not less than 75 percent of the value of all goods \/ services supplied during the previous 12 consecutive reporting tax periods in total. Agricultural producers also include family farms registered as single tax payers of the fourth group.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The Ministry of Justice allowed separate registration actions<\/span><\/h4>

The Ministry of Justice said that it was possible to carry out the following registration actions:<\/span><\/p>