Gifts in the form of cash from one person (group of persons) are noted if their total value exceeds 5 subsistence minimums. Other gifts (for example, movable property, vehicles, real estate) are noted if the value of one gift exceeds 5 subsistence minimums.

Funds received by the subject of the declaration or a member of his family during the reporting period in the form of "cashback", "bonuses" in monetary form from banking or other financial institutions are indicated in section 11 "Income, including gifts" of the declaration, if such funds are included in the total monthly (annual) taxable income of the taxpayer as an additional benefit (income code "126") or other income (income code "127"). Thus, the specified funds received from one source are added up according to the corresponding sign.

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The following categories of population can receive help:

• internally displaced persons;

• low-income families;

• large families;

• parents are single;

• relatives of those killed as a result of military operations;

• people whose buildings were damaged by shelling.

In order to receive one-time cash assistance, several stages must be completed:

• Get a certificate about the circumstances of the injury and undergo a medical examination. Such a certificate is issued by the military unit after an official investigation. The VLK should connect the injuries with the defense of the Motherland, the performance of military service duties, etc.

• Pass the MSEK (medical and social expert commission), which will establish disability or the degree of partial loss of working capacity.

• Apply for registration of OGD - documents can be submitted through an authorized person in the military unit, through the territorial center of recruitment and social support or independently to the Ministry of Defense.

List of documents:

• application for the payment of a one-time cash benefit in connection with the establishment of disability or partial loss of working capacity without establishment of disability;

• a certified copy of the certificate of inspection by the medical and social expert commission on establishing the group of disability or the percentage of loss of working capacity with an indication of the causal relationship of the disability or loss of working capacity.

Copies are attached to the application:

• resolutions of the relevant military medical commission regarding the establishment of the causal relationship of an injury (contusion, trauma or mutilation), disease;

• a document testifying to the causes and circumstances of the injury (contusion, trauma or mutilation), in particular, that it is not related to the person's commission of a criminal or administrative offense or is not a consequence of the person's actions while under the influence of alcohol, drugs or toxic substances, or intentionally inflicting bodily harm on himself;

• a document (relevant pages, if available) certifying the identity (passport of a citizen of Ukraine, temporary certificate of a citizen of Ukraine, permanent residence permit, temporary residence permit, refugee certificate, identity card requiring additional protection), with data on the surname, first name and patronymic (if available) of the person and the registration of the place of residence (if available);

• a document certifying the registration of a natural person in the State register of natural persons - taxpayers, issued by the revenue and tax authority (for an individual who, due to his religious beliefs, refuses to accept the registration number of the tax payer's registration card, has officially informed the relevant revenue and tax authority and has a mark in the passport of a citizen of Ukraine, a copy of the passport page with such a mark).

One-time monetary assistance in case of injury is paid through the transfer of funds by the authorized body to the bank account specified by the payee. The decision to refuse financial assistance can be appealed in the prescribed manner, for example in court.

You will be issued a duplicate marriage certificate. The document will be marked "again".

According to the Handbook of personal income characteristics, the amount of non-targeted charitable assistance, including that which exceeds the established limit, is shown in Appendix 4DF to the Calculation based on income characteristic "169".

The amount of non-targeted charitable assistance provided to an individual in an amount that does not exceed UAH 3,760 in 2023 is not subject to personal income tax and military levy.

In order to receive compensation, you need to submit an application, which will be reviewed by an independent commission. Applications can be submitted now, but they are not being considered yet. The application can be submitted online in the "Action" application in the "Services" section, as well as in writing at social security agencies or administrative service centers, or at a notary public.

A package of documents confirming ownership of the home, as well as a photo of the object before and after destruction, must be added to the application. The commission is obliged to consider the application within 30 days. But the review may be delayed if the housing is located in the zone of temporary occupation. The applicant may be refused if it was submitted late or with inaccurate data.

The provision of assistance at the birth of a child is regulated by the Administrative Law "On State Assistance to Families with Children" No. 2811-XII dated 21.11.1992 and the Resolution of the CMU "On Approval of the Procedure for Assigning and Paying State Assistance to Families with Children" No. 1751 dated 27.12.2001.

Yes, parents or one of them who have a declared (registered) place of residence (stay) on the territory of Ukraine and gave birth to a child during a temporary stay outside Ukraine, can also receive assistance at the birth of a child.

Importantly! Foreign diplomatic institutions of Ukraine do not register for child birth assistance and do not pay such assistance.

The amount of child birth allowance is UAH 41,280. The benefit is paid once in the amount of UAH 10,320, and the rest of the benefit is paid in equal parts over the next 36 months.

The father or mother, with whom the child permanently lives, can apply for assistance within 12 months from the day of the child's birth. This can be done in two ways:

• in the office of electronic services of the Ministry of Social Policy;

• by applying to the National Social Security Agency or the social protection body of the population at the place of residence in Ukraine.

• by sending documents by post to the social security body at your registered (declared) place of residence (stay) in Ukraine.

It is not possible to apply for assistance at birth online if:

• the child has a foreign birth certificate;

• at the time of submitting the application, information about the child's birth is not contained in the State Register of Civil Status Acts.

In the letter dated 04.04.2023 No. 2800-030402-8/18033, the PFU explained that in the event that the insured person becomes entitled to leave due to pregnancy and childbirth on the basis of a certificate of incapacity for work during the downtime of the enterprise, the leave for the insured person is interrupted and the specified leave is granted. After all, in accordance with Part 3 of Art. 18 of Law No. 1105, in the event that an insured person is granted leave in connection with pregnancy and childbirth during the period of downtime of the enterprise, institution, organization through no fault of the insured person, annual (main or additional) leave, leave without salary, additional leave in connection with study leave, creative leave, maternity assistance is provided from the day the right to leave in connection with pregnancy and childbirth arises.

According to Clause 1 of Art. 19 of Law No. 1105, maternity allowance is provided to an insured person in the amount of 100% of the average salary (income), calculated in accordance with Order No. 1266, and does not depend on the length of insurance.