The new law stipulates that military personnel who have served their term of conscript military service will be released to the reserve. A separate presidential decree will be required for this. They will receive a 12-month deferment from mobilization.

There is no law in Ukraine that would allow the mobilization of persons serving sentences in prisons. Ukrainian legislation prohibits the mobilization of persons who have committed serious or particularly serious crimes.

People with chronic diseases of the lower respiratory tract and lungs with significant violations of the function of external breathing are excluded from the draft lists. Also patients with severe persistent bronchial asthma.

So. This issue can be resolved directly out of court and in court or through mediation.

Cashback is a loyalty program provided by some banks and companies that allows users to get back part of the money for purchases made using certain bank cards or services.

The working principle of the cashback system is usually as follows: the user makes purchases using a certain bank card or through special partner programs, and a certain percentage of the purchase amount is returned to his account in the form of cashback.

The amount of cashback, as a rule, depends on the terms of the program and the category of purchase. For example, cashback may be higher for certain categories of spending, such as purchases in supermarkets, restaurants, or under certain conditions, such as the first purchase after card activation.

For the purchase of certain types of goods and services made in Ukraine, citizens of Ukraine will be able to receive a refund of part of the funds on a special card.

Cashback is a loyalty program provided by some banks and companies that allows users to get back part of the money for purchases made using certain bank cards or services. The working principle of the cashback system is usually as follows: the user makes purchases using a certain bank card or through special partner programs, and a certain percentage of the purchase amount is returned to his account in the form of cashback.

The "Buy Ukrainian" cashback program will start this year.

Testing will take place during the main and additional sessions: main: May 14 - June 25; additional: July 11–19.

The Embassy of Ukraine in the Czech Republic informs about the temporary shelter in the Czech Republic for victims of Russian aggression. You can get acquainted with the details at the link: https://czechia.mfa.gov.ua/konsulski-pitannya/timchasovij-prihistok-u-chehiyi-dlya-postrazhdalih-vid-rosijskoyi-agresiyi.

Depending on the form in which the FOP receives income (cash or non-cash), the form of the primary (financial) documents confirming the receipt of income will depend.

If the income is received in non-cash form - the funds were received on a current account - the primary document will be a statement from a financial or non-financial institution in which the FOP has a business account.

If the income is received in cash, starting from January 1, 2022, in the FOP of the second and third groups, a fiscal check of the PRO, a copy of which is stored in the control tape, will be a confirmation document of receipt of income.

Payers of the single tax of the first group are allowed to work without PRO. They can have a copy of the sales receipt as a confirmation document - in the case of activities in the field of trade. Receipts or acts on the provision of services (performance of works) are required in case of provision of services. Although the norms of the current legislation do not require him to issue documents in duplicate.

Despite the fact that taxpayers of the single tax mainly keep only records of income, the tax authority during the inspection requires the presence of primary documents that confirm not only the income received, but also the expenses incurred.

Entrepreneurs - single tax payers are obliged to ensure the storage of primary documents, on the basis of which the data of the Income Accounting Book or the Income and Expense Accounting Book used to prepare the declaration of the single tax payer - natural person - entrepreneur were filled in, or other primary documents used for preparation of tax reporting for other taxes and fees - in case of their payment.

Such primary documents are kept for at least 1,095 days from the date of submission of the tax declaration of the payer of the single tax - an individual - an entrepreneur or other tax reporting for which they are used.

Penalties may be applied to single tax payers for failure to ensure the storage of primary documents in accordance with clause 121.1 of the Code of Civil Procedure.