Military Occupational Specialty (VOS) is a category of military registration that defines the military specialty and affiliation to a branch (type) of troops (forces) for servicemen and those liable for military service.

Citizens of Ukraine who have not performed military service receive a VOS when they register at the territorial centers of recruitment and social support (TЦК та СП). Their education (diplomas, specializations) is taken into account.

Military personnel can obtain another (additional) military occupational specialty during their service after completing appropriate training in military training units. Officers receive a VOS after completing training at higher military educational institutions, military departments of civilian higher education institutions, or during re-attestation.

After being conscripted for military service, all military personnel who have not previously served undergo basic combined arms training (BZVP). Upon completion of the course, they receive VOS-100 "Rifleman". After this, they may be sent for specialized training to obtain an additional military specialty.

Civil servants may travel outside of Ukraine only with properly executed documents that confirm the purpose and grounds for the trip. There are three main reasons for departure: a business trip, which requires a full package of documents from the state institution confirming that the person is a civil servant, holds a specific position, and is going on a business trip for a specific purpose and to a specific location; a vacation, which requires an official permit from the state institution allowing departure for a vacation for a specified period; or dismissal, in which case, if the person has been dismissed from public service but the data in the registers have not yet been updated, they must present documents confirming the dismissal. The Border Guard Service has the right to verify their authenticity.

The subsistence minimum affects the following indicators:

1. 'Standard' tax social benefit.
2. 'Increased' tax social benefit.
3. 'Maximum' tax social benefit.
4. The amount of salary that entitles to a tax social benefit.
5. The non-taxable amount of non-targeted charitable assistance.
6. The non-taxable amount of burial assistance from the employer.

In 2026, the basic TSB will be UAH 1664, and the maximum income for its application will be UAH 4660.

If, after an audit, the tax authority assesses additional tax liabilities and the taxpayer does not appeal this decision, this amount becomes agreed upon 10 business days after receiving the tax assessment notice. The amounts of agreed tax liabilities are automatically entered into the taxpayer's registration card. If discrepancies arise, the taxpayer has the right to initiate a reconciliation of reporting data with the information in the DPS databases or to appeal the decision of the tax authority. Until the appeal period expires, the DPS does not collect the amounts of tax liabilities. If the taxpayer files a lawsuit in court, the tax liability remains unagreed until the court decision comes into legal force. However, the mere fact of filing a lawsuit is not a basis for removing the amount from the tax debt. To do this, it is necessary to obtain a court ruling on the opening of proceedings (Art. 171 of the Code of Administrative Procedure of Ukraine).

You have the right to return or exchange your iPhone 17 within 14 days from the date of purchase, if it has not been used, its retail condition, packaging, seals, labels, and the existing payment document have been preserved.

No, you are not obliged to sign a military service contract if you have been found fit after a medical examination. Signing a contract is a voluntary step, and military service for men of your age also involves mobilization. You can choose to serve under a contract, which gives you more rights and benefits, or serve under mobilization, which is mandatory for citizens liable for military service.

Thus, a serviceman who gave a bribe may be held criminally liable, since he is an accomplice in a crime related to bribery, namely, bribing an official, and is liable for the general grounds for committing the crime.

When an employee receives an advance payment for a business trip and does not use part of the amount of such advance payment, he must return the specified funds to the appropriate account of the enterprise (or to the enterprise's cash desk if the advance payment is received in cash) by the end of the third banking day following the day of arrival at the place of permanent work in accordance with the procedure established by law.

Men aged 18 to 60 who are abroad can apply for a passport of a citizen of Ukraine or a passport of a citizen of Ukraine for travel abroad without physically presenting a military registration document.

Yes, combatants have the right to free travel in minibuses.