When the FOP submits an application for registration, it indicates the address of the location, 一 this is the address at which communication with it is carried out. Usually, the address of residence is indicated, but you can also indicate another address, for example, the actual place of residence. It is not prohibited by law. For internally displaced persons, a relaxation was introduced and they were allowed to register at their actual place of residence on the basis of an IDP certificate.

Persons with disabilities of the III group with a moderate limitation of life activity can study and carry out various types of work, provided, if necessary, they are provided with means of compensation for physical defects or impaired functions of the body, implementation of rehabilitation measures.

The term of disability is established by the medical and social expert commission (MSEK) depending on the degree of loss of health and functional limitations of the person. Periodically, disability may be reviewed by the MSEK. If the person's health has improved, the MSEK can cancel the disability or establish the disability for a shorter period. If a person's health has deteriorated, the MSEK can extend the term of disability or establish disability for a longer period. To review a person's disability, it is necessary to apply to the MSEK at the place of residence.

For this, you need to provide the following documents:

• application for review of disability; a copy of the ID card with a disability;

• a medical certificate about the state of health; other documents that confirm deterioration or improvement of health status.

MSEK will consider the application for revision of disability and make an appropriate decision. If the decision of MSEK does not meet your interests, you can appeal it in court.

It is envisaged to pay a bonus to employees dismissed in the current month in an amount proportional to the number of days actually worked in that month.

The labor legislation does not establish restrictions on the prohibition of reducing the number of employees of non-state enterprises, institutions and organizations during the period of martial law.

According to Article 5 of the Law of Ukraine "On the Organization of Labor Relations in Martial Law", the employer has the right to terminate the employment contract with the employee in connection with the liquidation of the enterprise, institution, organization, caused by the destruction as a result of hostilities of all production, organizational or technical capacities or property of the enterprise.

The employee is notified of such dismissal no later than 10 days in advance, with the payment of severance pay in the amount of at least the average monthly salary.

At the same time, during the period of martial law, it is allowed to dismiss the employee at the initiative of the employer during the period of his temporary incapacity, as well as during the period of the employee's stay on vacation (except for leave due to pregnancy and childbirth and leave to care for a child until the child reaches the age of three) with indicating the date of dismissal, which is the first working day following the end of the temporary incapacity for work specified in the document on temporary incapacity for work, or the first working day after the end of the vacation.

Amendments have been made to the Law of Ukraine "On Mobilization Training and Mobilization", namely to Paragraph 11, Part 1, Art. 23: "Conscripts are not subject to mobilization: who have a wife (husband) from among persons with disabilities and/or one of their parents or parents of a wife (husband) from among persons with disabilities of group I or II, provided that such persons with other able-bodied persons who are obliged by law to support them do not have a disability."

That is, previously they were not subject to mobilization regardless of the presence and number, for example, of brothers and sisters of conscripts who have parents from among persons with disabilities.

In connection with the adopted changes, now the conscript will not be subject to conscription - only if there are no other able-bodied persons, for example, children of such parents from among persons with disabilities, i.e. someone's brothers and sisters.

The main thing in this case is the ability to work and the fact of maintenance. Able-bodied persons are persons over the age of 16 who live on the territory of Ukraine and are physically capable of active labor (Law of Ukraine "On Population Employment").

An adult daughter and son are obliged to support parents who are unable to work and need financial assistance (Article 202 of the Civil Code of Ukraine).

According to Art. 1 of the Law of Ukraine "On Mandatory State Pension Insurance", disabled citizens - persons who have reached the age established by this Law, which gives the right to the appointment of an old-age pension, including on preferential terms, and an early pension, or a person with a disability, in including children with disabilities, as well as persons entitled to a survivor's pension in accordance with the Law.

The applicant can apply for the service in person or through a legal representative, by sending documents by mail (registered mail) to the executive bodies of village, settlement, and city councils.

Documents that must be provided to receive the service:

1. Application

2. Document certifying the identity of the representative (in the case of submitting an application by a representative of the person)

3. A document confirming the authority to act on behalf of the applicant (in case of submission of the application by a person authorized by the applicant)

4. Home book if available (copy)

5. Passport of a citizen of Ukraine (when submitting copies of the specified documents, the originals of these documents are presented)

If it is necessary to conduct an examination of the applicant's material condition or check the authenticity of the information provided, the set of documents of the applicant (personal file) is transferred from the reception together with the relevant Register to the division of state social inspectors.

The state social inspector makes a note of the receipt of the personal file in the Register (columns 6, 7) and, within the specified time, conducts an interview with the applicant, examines the living conditions and financial condition of the applicants, sends requests to the relevant institutions and organizations regarding the verification of the authenticity of the provided information.

In the OTG, acts of inspection of the material and living conditions of the family are drawn up and submitted to the relevant Department by authorized persons of the executive bodies of the village, township, and city councils of the OTG in cases provided for by law.

The chief state social inspector and the state social inspector have the right to carry out selective inspections of the correctness of the preparation of the acts of examination of the material and living conditions of the family by the authorized persons of the executive bodies of the village, township, and city councils of the OTG.

The act of survey of material and living conditions of the family is registered in the Journal of registration of acts of survey of material and living conditions of the family.

The following amounts are not included in the income of an individual entrepreneur under the simplified taxation system:

• VAT;

• financial assistance received and returned within 12 calendar months, as well as funds received as loans;

• earmarked funds received from the Pension Fund and other mandatory state social insurance funds, as well as from budgets and state earmarked funds, including within state or local programs;

• funds (advance payment, advance payment) returned to the buyer of the goods (works, services) - the payer of the EP and/or returned by the entrepreneur - the payer of the EP to the buyer of the goods (works, services), if such an operation occurs as a result of the return of the goods, termination of the contract or on the basis of a letter - applications for refunds;

• funds received to pay for goods (works, services) sold during the period of payment of other taxes, if the cost of these goods (works, services) was included in the total taxable income of the FOP;

• value added tax charged on goods (works, services) sold (performed, provided) during the payment period of other taxes;

• funds that were overpaid as taxes and EUV sums and are returned to the entrepreneur - the EU payer from budgets or state special funds;

• funds that, at the time of depositing them in the current bank account, were reflected in the entrepreneur's income accounting book, and in the payment order, as the purpose of payment, it is indicated that these are proceeds for a certain period.

According to Clause 295.5 of the Civil Code, entrepreneurs of groups I and II (without employees) are exempt from paying a single tax for vacation time during one calendar month per year.

From October 1, responsibility for violations in the field of use of cash registers (cash registers) will return. But there is an exemption from financial responsibility for violations of the PRO in the front-line territories (except for trade in excise goods).

When selling goods (providing services) via the Internet, business entities must apply the RPO on a general basis and issue a settlement document of the prescribed form to the buyer.