The Verkhovna Rada of Ukraine has approved bills for the period of quarantine, which introduce a number of changes in the work of enterprises. UAC Land Lawyer Victoria Kipriyanov explains their basic provisions.

Thus, according to the law № 3219 of 03/16/2020 "On amendments to some legislative acts of Ukraine aimed at preventing the emergence and spread of coronavirus disease (COVID-19) during the quarantine period”, the following conditions are introduced:

I. With regard to labor law:

a. the employer may instruct the employee, including a civil servant, an employee of a local government body, to perform the work specified in the employment contract at home for a certain period, as well as give the employee, with his or her consent, a vacation. The period of vacation  without saving wages is not included in the total term, 15 calendar days a year. Therefore, in order to send an employee on vacation, including unpaid ones , his or her consent must be given in writing.

II. Regarding the mode of operation of enterprises, institutions, organizations:

a. the owner of the enterprise, institution, organization or authorized body may change the operating modes of bodies, institutions, enterprises, institutions, organizations, in particular, regarding the reception and servicing of individuals and legal entities. Information about such changes should be made known to the public through the use of websites and other communication means.

III. Regarding supervisions:

a.it is prohibited to carry out state supervision (control) activities in the sphere of economic activity. Detailed information on inspections will be provided in the next Review of Law № 3220.

IV. Regarding the provision of administrative services:

a. from the day of quarantine announcement (from March 12), the time limit for applying for administrative and other services and the terms of providing these services, determined by law, stops. From the date of termination of the quarantine (now from 03 April), the duration of these terms shall continue, taking into account the time elapsed before its termination. I would like to remind you that the license for fuel storage had to be obtained by March 31. Therefore, if you did not submit your application on time or did not manage to receive it, the time limits continue. Liability for the absence of a license shall be abolished by other Law № 3220 (№ 533 after being signed by the President).

According to the Law № 533 of 17.03.2020 "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 Coronary Virus Disease (COVID-19)" the following is provided:

I. Exemption from tax penalties. During the period from March 1 to May 31, 2020, taxpayers are not charged a penalty, and accrued but unpaid penalties for that period shall be written off. For violations of tax law committed during the same period, penalties shall not apply except for:

a. alienation of property that is in the pledge without the consent of the controlling body;

b. violations of the rules of accounting, production and circulation of fuel or ethanol in excise warehouses, which are applied on a general basis;

c. violation of accrual, declaration and payment of value added tax, excise tax, rent.

II. Moratorium on tax documentary and factual checks. The prohibition shall be imposed for the period from March 18 to May 31, 2020, except for unplanned documentary checks on the grounds specified in subparagraph 78.1.8 of paragraph 78.1 of Article 78 of this Code (as to the legality of the declaration of value added tax and / or from ' value added tax, which is more than UAH 100 thousand).
a. if your business was scheduled for a review from March 18 to May 31, 2020, but has not started as of today, then the review will be postponed and included in the updated schedule, which should be published by March 30, 2020;

b. if such a review was initiated by 18 March 2020 and not completed, it shall be suspended until 31 May 2020. Such suspension interrupts the inspection period and does not require any further decision by the supervisory authority;

c. for the period from March 18 to May 31, 2020, the limitation period specified in Article 102 of the Tax Code ceases.

III. Postpone the submission of the annual declaration of property and income for 2019 for the period up to July 1, 2020, and the payment of taxes until October 1, 2020.

VI. For the period from March 1 to April 30, 2020, there is no charge and no payment for land (land tax and rent for state and communal property plots) and tax liability for non-residential real estate owned by physical persons or legal entities. Payers (other than individuals) who file a tax return have the right to file a tax return that reflects tax changes over the relevant months.

V. FOPs from March 1 to March 31 and April 1 to April 30, 2020 are exempt from paying the ESAs for themselves (payable if desired). During this period, the sums insured will be considered paid in the amount of the minimum insurance.

VI. A moratorium on all planned inspections by May 31, 2020, except those that are considered to be of high risk for price regulation and for the health and epidemiological well-being of the population.