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.

Certification of a copy of the MSEK certificate is carried out directly by the enterprise, institution or organization, that is, by the employer.

The employer makes a copy of this certificate, certifies it with his seal and an inscription such as "According to the original", puts the date of certification and sends it to his accounting department.

No, it is not possible to resign remotely, as servicemen who want to resign from military service submit a report and documents confirming the grounds for dismissal. The report states: grounds for dismissal from military service; the serviceman's opinion regarding his desire to serve in the military reserve of the Armed Forces of Ukraine in the relevant military accounting specialty; the district (city) territorial center of recruitment and social support, to which the personnel file of the serviceman must be sent. In addition, military personnel are required to pass the post and pass a bypass letter before being discharged from military service.

In the declaration, you can show the deposit in the "Property status" or "Financial assets" section. Note that the deposit was opened in September, became available in December, but actually received the funds in January of the following year, 2023. You need to disclose the parameters of this deposit (interest rate and commission) in as much detail as possible.

Certificates of a large family are issued to one parent of a large family.