From 01.01.2022, PRO/program PRO are not applied by taxpayers of the single tax of the first group (clause 296.10 of the PC). Also, PRO/PRRO are not applied in the case of payment by the buyer exclusively to the FOP's current account, except for a card account, since such an operation is not a settlement. That is, the seller provides the buyer with complete bank details for payment — a current account in IBAN format. When making payments in another way - by cash, payment card, etc., the use of PRO/PRRO is mandatory (letter of the VRU Committee dated 12.30.2021 No. 04-32/10-2021/409504).

Only women, persons with disabilities and children evacuating from areas of hostilities can leave without a foreign passport.

Yes, this is only for those who deposited more than UAH 100,000 after the entry into force of the relevant Resolution.

In the event that an individual provides charitable assistance to non-profit organizations entered in the Register of Non-Profit Organizations and Institutions (published on the website of the State Tax Service), during 2022 such a person is entitled to a tax discount in an amount not exceeding 16% (previously 4%) of the amount total annual taxable income.

Documented expenses in the form of money or property that were voluntarily transferred for defense needs to the Armed Forces of Ukraine, the National Guard and other bodies are included in the expenses that can be taken into account in the event of a decrease in income from independent professional activity, as well as the expenses of the FOP (except for persons who are on the simplified system).

If the company transfers aid to non-profit organizations included in the Register, additional tax does not need to be paid, provided that the amount of monetary aid (cost of goods) does not exceed 4% of the company's taxable profit of the previous reporting year. If it exceeds, tax will be charged on the difference.

Charitable aid transferred to hospitals and to special accounts of the National Bank can be attributed to expenses without restrictions.

During the period of martial law, non-profit organizations are allowed to:

• transfer property, provide services, use income to finance expenses not related to the organization's activities, provided that such services or property are provided to ensure defense;

• transfer funds to special accounts opened by the NBU for collecting funds.

Such assistance will not be considered a violation of the requirements for the activities of non-profit organizations and will not be grounds for excluding the organization from the Register.

According to the "Procedure for payment of monetary support to servicemen of the Armed Forces of Ukraine and some other persons" to officers, privates, sergeants and senior officers who are performing military service under a contract, including those who are at disposal and those who are the day of discharge for treatment, the person is relieved of duty, for the entire period of discharge from duty due to illness, continuous stay for treatment in hospital facilities and on leave for treatment due to illness according to the conclusion of the military medical commission , but not more than four months from the day of discharge from the military unit (except in cases where the legislation of Ukraine provides for longer periods of stay in treatment), financial support is paid for the last full-time positions they held.

Financial support to servicemen after four months of continuous stay for treatment and on leave for treatment due to illness is paid, if such stay is provided for by legislation and extended by the decision of the unit commander, the head of the higher-level military administration body based on the conclusion of the hospital institution (military medical board).

In accordance with the conditions for receiving Esupport, assistance was provided to insured persons who work under the terms of an employment contract (contract), a gig contract, another civil law contract, on other grounds provided for by law, and to natural persons — entrepreneurs, whose insured persons simultaneously meet the following characteristics :

• are registered as payers of a single contribution to mandatory state social insurance in separate administrative-territorial units according to the list approved by the Cabinet of Ministers of Ukraine at the request of the State Emergency Service;

• submitted tax returns for the IV quarter of 2021 or annual returns for 2021 in accordance with the procedure established by law;

• are not budget institutions, mandatory state insurance funds.

That is, for example, teachers, lecturers, laboratory assistants who work in public educational institutions did not have the right to receive the mentioned funds.

Labor relations run parallel, this is labor law, it is not possible to withdraw previously received state aid from the worker due to a fine or reprimand. There may be a request to the employees, the employee can voluntarily return the funds, but if the employee of the budget institution who mistakenly received assistance refuses to return the funds, the state authorities have the opportunity to apply to the court, and then, according to the court's decision, the amount of the illegally provided assistance will be collected from him .

The decision based on the results of consideration of the application and the submitted documents by the body that assigns the pension is made no later than 10 days after the application is received.

In case of non-arrival of the defendant, duly notified of the date, time and place of the trial, the trial may not be postponed without valid reasons and the case may be decided on the basis of the evidence available in it.

Has the right, but not the obligation, to terminate the employment contract with an employee who is absent from work for more than four consecutive months due to illness (general illness).

It is possible for family members of missing persons to receive payments from the moment the cause of the disappearance is established and for the entire period of it, if the circumstances of the disappearance are serious.