It all depends on whether there is a debt owed to someone in this firm. If the loans are all repaid or there are none, then in accordance with paragraph 12 of Article 111 of the Civil Code of Ukraine, the property of a legal entity remaining after satisfying the demands of creditors (including taxes, fees, a single contribution to mandatory state social insurance and other funds, which must be paid to the state or local budget, the Pension Fund of Ukraine, social insurance funds), is transferred to the participants of the legal entity, unless otherwise established by the founding documents of the legal entity or the law.

In accordance with Article 64 of the Code of Ukraine on Bankruptcy Procedures, the funds received from the sale of the bankrupt's property are directed to satisfy the demands of creditors in the manner established by this Code. First of all, the employees of the bankrupt are included.

Therefore, after initiating proceedings in the case of bankruptcy of the enterprise, you need to apply to the commercial court with a statement about the existing payables for salary. A copy of the specified application is sent to the property manager. The latter is obliged to separately enter in the register of creditors information about requirements for salary payment.

According to Article 58 of the Constitution of Ukraine, laws and other normative legal acts do not have retroactive effect in time, except when they mitigate or cancel the responsibility of a person.

At the moment, Ukrainian companies cannot officially work with crypto-assets, as cryptocurrency has not yet been brought out of the shadows at the legislative level.

There is a law "On Virtual Assets", but it has not yet entered into force and there is no movement since February 17, 2022.

The income received by the taxpayer from the sale (exchange) during the reporting (tax) year of the third and subsequent objects of movable property in the form of a passenger car and/or motorcycle, and/or moped or other vehicle is subject to taxation at the rate of 18 percent from the value of the object of movable property.

There is no difference.

The presence of a mandatory insurance policy does not release the culprit of the accident from the obligation to compensate the damage caused by him in full. This legal position was expressed by the Supreme Court of Ukraine in the decision of January 20, 2016 in case No. 6-2808ts15.

In accordance with clause 69.22 of the Tax Code of Ukraine, temporarily, for the period of martial law on the territory of Ukraine, introduced by the Decree of the President of Ukraine "On the introduction of martial law in Ukraine" dated February 24, 2022 No. 64/2022, approved by the Law of Ukraine "On the approval of the Decree of the President of Ukraine" On the introduction of martial law in Ukraine" from February 24, 2022 No. 2102-IX, until December 31 of the year in which martial law was suspended or canceled, Tax on immovable property, other than land, is not calculated and paid:

• for residential and/or non-residential real estate located in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the Russian Federation: for 2021 and 2022 - for residential real estate, including their shares located in property of individuals;

• for the period from March 1, 2022 to December 31, 2022 - for residential real estate objects, including their shares owned by legal entities, and for non-residential real estate objects owned by individuals and/or legal entities.

• for residential and/or non-residential real estate destroyed as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine;

• for damaged objects of residential and/or non-residential real estate (such as those requiring capital repair, reconstruction or restoration as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine).

In all other cases, the tax is paid in full.

According to the Civil Code of Ukraine, in order to accept the inheritance or refuse it, it is necessary to contact a notary and write a corresponding statement within six months after the opening of the inheritance. If the second co-owner, who does not live in Ukraine, but lives in the Russian Federation, does not write a statement about accepting the inheritance, it will mean that he has automatically refused.

In addition, in connection with the aggression of the state in which your relative currently lives, I think that the notary will not have any problems or additional questions.

In accordance with the Methodological recommendations for the performance of notarial actions related to the adoption of measures to protect inherited property, the issuance of certificates of the right to inheritance and certificates of the right of ownership of shares in the common property of spouses, published on the official website of the Ministry of Justice of Ukraine, a notary public, who received a notification about the opening of the inheritance, is obliged to notify about it those heirs whose place of residence or work is known to him. The notary can also summon the heirs by means of a public announcement or notice in the press.

Therefore, if an aunt from America left part of the inheritance to your grandfather, he would be informed.

According to subparagraph "a" of subparagraph 165.1.1 of clause 165.1 of article 165 of the Tax Code of Ukraine, the total monthly (annual) taxable income of the taxpayer does not include the amount of monetary assistance provided in accordance with the law, decrees of the President of Ukraine and acts of the Cabinet of Ministers of Ukraine to members of families of military personnel .

Thus, the amount of one-time cash assistance provided to family members of military personnel is not subject to tax.