The law of Ukraine does not allow dual citizenship. If a person is a citizen of any state other than Ukraine, he automatically loses Ukrainian citizenship (Article 19 of the Law of Ukraine "On Citizenship"). A man who has the citizenship of Ukraine and one more, of another country, is considered a citizen of Ukraine. Therefore, the procedure for crossing the border must be decided taking into account other reasons.

Men who have the citizenship of another country at the same time as the citizenship of Ukraine can cross the border with a non-Ukrainian passport. Customs control cannot track the presence of a second passport.

In accordance with Article 1243 of the Civil Code of Ukraine, spouses are given the right to make a joint will regarding the property that belongs to them under the right of joint co-ownership.

It is worth noting that during the lifetime of the wife and husband, each of them has the right to refuse a joint will. Such refusal is subject to notarization. Inheritance under a joint will takes place in relation to the joint joint property of the spouses. As for the personal property of each of them, separate wills can be made regarding such property. The will must be made in writing, indicating the place and time of making the will, the date and place of birth of the testator, and signed personally by the testator. The will can be written by the testator or a notary at the request of the person by hand or using generally accepted technical means.

If you want to draw up and certify such a will, you need to contact a public or private notary together. If there are no such in the village or settlement, then this can be done by the relevant officials, officials of the local self-government body. If these persons refuse to perform their duties, their actions can be challenged in court.

To do this, you should apply in writing to the Service Center of the Ministry of Internal Affairs. In case of refusal, file a complaint with the Ministry of Internal Affairs. If you receive a refusal there, then it is necessary to apply to the administrative court with a lawsuit regarding the recognition of the refusal of the service center of the Ministry of Internal Affairs as illegal, the obligation to perform certain actions, and to exclude from the register the entry of Art. 130 of the Labor Code of Ukraine.

The Law of Ukraine "On the State Budget of Ukraine for 2023" entered into force on January 1, 2023. Accordingly, the amounts of the single social contribution and the rates of the single tax, which will be paid by the FOP from January 1, 2023, will be:

FOP of the 1st group - EUV will be UAH 1,474.0. per month (22% of the minimum wage), the single tax is UAH 268.40. per month (no more than 10% of the subsistence minimum for able-bodied persons as of January 1, 2023);

FOP of the II group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), the single tax is UAH 1,340.0. per month (20% of the minimum wage as of January 1, 2023);

FOP of the III group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), and the only tax is an interest rate of 5% of income, or 3% of income in case of payment of VAT.

During the period of martial law, a preferential rate of 2% applies to taxpayers of Group III of the EP (VAT non-payers).

Since the minimum wage has been set unchanged for the year, the following will apply throughout 2023: the minimum monthly wage is UAH 1,474, the maximum monthly wage is UAH 22,110.

Maximum amounts of income during the calendar year for sole proprietorships - single tax payers must not exceed:

1. Group I - UAH 1,118,900. (167 minimum wages),

2. II group - UAH 5,587,800. (834 minimum wages),

3. III group (3% and 5%) - UAH 7,818,900. (1,167 minimum wages).

The algorithm for registering an individual entrepreneur in Ukraine and obtaining an extract from the register used to be simple, but in recent years it has become even simpler thanks to the services of various state online services. Today, it can be completed independently, without the involvement of third parties.

The registration process looks like this:

1. Choose a tax identification number and a single tax group (US) for conducting business activities.

2. Submit an application for registration and transition to a single tax (if necessary).

3. Get an extract from the Center for the Provision of Administrative Services (CSC) in Ukraine or using the online service.

4. Submit an application to the State Tax Service (SST) for an extract from the register of EP payers within 10 days after receiving an extract from the TsNAP.

5. 10 days after submission, receive a ready extract from the DPS.

6. Generate an electronic digital signature (EDS) online or obtain keys from an accredited certification center.

7. Open an account in any bank convenient for you.

SHOULD NOT submit declarations:

1. conscripted military servicemen during mobilization, for a special period;

2. military servicemen on the draft of reservists in a special period;

3. conscripted military servicemen of the officer corps;

4. military officials from the number of military servicemen under the contract of private members;

5. military officials from the number of military servicemen under the contract of non-commissioned officers and non-commissioned officers;

6. military personnel of junior officers of the military service under the contract of officers;

7. conscript military servicemen;

8. cadets of higher military educational institutions;

9. cadets of higher educational institutions that include military institutes;

10. cadets of faculties, departments and departments of military training.

Family members, parents and dependents of the deceased (deceased), who are assigned and paid a one-time cash benefit, submit the following documents:

• a statement of each adult family member, parents and dependents of the deceased (deceased) who have the right to receive assistance, and in the case of minor children - another of the parents or guardians or custodians of the children for the payment of one-time monetary assistance;

• extract from the order on the exclusion of a dead (deceased) serviceman, conscript and reservist from the personnel lists of a military unit (unit, body);

• an extract from the personal file about the composition of the family of a military serviceman, a conscript and a reservist called up for training (or inspection) and special meetings or to serve in the military reserve.

Copies are attached to the application:

• a document testifying to the causes and circumstances of the death (death) of a serviceman, conscript and reservist, in particular, that it is not related to the commission of a criminal or administrative offense by him or is not the result of his actions under the influence of alcohol or drugs , toxic intoxication, or intentional self-harm or suicide;

• death certificates of servicemen, conscripts and reservists;

• birth certificates of military servicemen, conscripts and reservists - for the payment of one-time cash assistance to the parents of the deceased (deceased);

• marriage certificate - for payment of financial assistance to the wife (husband);

• documents (relevant pages, if available) certifying identity (passport of a citizen of Ukraine, temporary certificate of a citizen of Ukraine, permanent residence permit, temporary residence permit, refugee permit, identity permit requiring additional protection) of family members, with data about the surname, first name and patronymic (if available) of the person to whom information about the registration of the place of residence is entered, and the certificate about the registration of the place of residence (in the case when information about the registration of the place of residence is not entered in such documents);

• birth certificate of a child - for payment of a one-time cash benefit to a child;

• 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 a natural person who, due to his religious beliefs, refuses to accept the registration number of the taxpayer's registration card, has officially notified the relevant revenue authority and fees and has a mark in the passport of a citizen of Ukraine, - a copy of the passport page with such a mark);

• decision of the district, district in mm. Kyiv and Sevastopol of the state administration, the executive body of the city, district in the city, village, settlement council or the court on the establishment of an orphan child, a child deprived of parental care, guardianship, guardianship (in the case of guardianship or guardianship of the children of a military serviceman, conscript and reservist);

• a court decision or a notarized deed that will confirm the fact that the applicant is dependent on the deceased (deceased) (provided by persons who were not family members of the deceased (deceased), but were dependent on him).

• resolutions of the relevant military medical commission on establishing the causal relationship of death (contusion, injury or mutilation), disease.

The original home ownership certificate will be considered invalid after you receive a duplicate. On the duplicate, a mark is made in the upper right corner with the words "The duplicate has the force of the original" and the date of its issue.

For the appointment of state social assistance, an authorized representative of a low-income family, whose identity is certified by a passport of a citizen of Ukraine or another document confirming the right to permanent residence in Ukraine (for a foreigner and a stateless person), submits the following documents:

• a statement made according to the form established by the Ministry of Social Policy;

• a declaration on the income and property status of persons who applied for the appointment of all types of social assistance, drawn up according to the form established by the Ministry of Social Policy (hereinafter - the declaration);

• a certificate of income in the event that income is indicated in the income declaration, information about which is not available in the DPS, the Pension Fund of Ukraine, social insurance funds, etc., and according to the law, cannot be obtained at the relevant request of the social protection body of the population. If it is impossible to confirm such income, a written explanation indicating their amount is attached to the declaration;

• a certificate of the established form about the person's direct participation in an anti-terrorist operation, in the implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation in the Donetsk and Luhansk regions (if available).

Starting from 01.01.2004, the time of caring for a child until it reaches the age of 3 is included in the insurance period of the mother, provided that the person cares for the child until it reaches the age of three and on the condition of receiving child care assistance until it reaches the age of three age (Law of Ukraine "On mandatory state pension insurance". Edition of 04/15/2023)