The availability of primary documents during the inspection is an important condition for achieving a positive result in the future legal process regarding the challenge of the tax notice-decision (TAD). An exception is the case of seizure of documents or other seizure by law enforcement agencies.

Please write to me in more detail why you did not have the original documents.

Regarding the appeal procedure

The procedure for appeal by taxpayers of decisions made by officials of the Tax Service ** is defined in Art. 56 of the Tax Code of Ukraine**.

In the event that the taxpayer believes that the supervisory body incorrectly determined the amount of the monetary liability or made any other decision that contradicts the legislation or goes beyond the powers of the supervisory body established by the Tax Code of Ukraine or other laws of Ukraine, he has the right to appeal to the higher-level supervisory body with a complaint about the review of this decision (clause 56.2 of article 56 of the Criminal Code of Ukraine).

The complaint is submitted within 10 calendar days following the date of receipt by the taxpayer of the tax notification-decision or other decision of the control body that is being appealed (clause 56.3 of article 56 of the Code of Ukraine).

According to Clause 56.18 of Art. 56 of the Tax Code of Ukraine, taking into account the statute of limitations specified in Art. 102 of the Tax Code of Ukraine, the taxpayer has the right to appeal in court a tax notice-decision or another decision of the controlling body at any time after receiving such a decision.

At the same time, in accordance with clause 56.19 of Art. 56 of the Tax Code of Ukraine, in the event that an administrative appeal procedure was conducted prior to the filing of a claim, the taxpayer has the right to appeal in court the tax notice-decision or other decision of the supervisory authority on the assessment of a monetary liability within the month following the end of the administrative appeal procedure in accordance with clause 56.17 of this article.

There is civil and administrative liability for violation of the rules of application, storage, transportation, disposal, liquidation and burial of pesticides and agrochemicals, toxic chemicals and other drugs.

ADMINISTRATIVE RESPONSIBILITY

In accordance with Article 83 of the Code of Administrative Offenses, violation of the rules for the use, storage, transportation, neutralization, liquidation and burial of pesticides and agrochemicals, toxic chemicals and other preparations entails the imposition of a fine on citizens from three to seven tax-free minimum incomes of citizens and on officials - from seven to ten tax-free minimum incomes of citizens.

In accordance with the provisions set forth in the Regulation on the State Service of Ukraine on Food Safety and Consumer Protection, which was approved by Resolution No. 667 of the Cabinet of Ministers of Ukraine dated September 2, 2015, the **State Consumer Service ** performs its functions, in particular, performs state control over compliance with regulations regarding safe production, transportation, storage, use of pesticides and agrochemicals. Control of the content of residual amounts of pesticides and agrochemicals in food products and raw materials is also carried out, in particular in imported medicinal herbs, water bodies, water used for household and drinking supply, bathing, sports activities, organized recreation and for medical purposes, medical mud, soil, on the lands of settlements, health and recreational purposes.

CIVIL LIABILITY

In case of violation of the rules of application, storage, transportation, neutralization, liquidation and burial of pesticides and agrochemicals during the performance of relevant works or violation of the technology and procedure of spraying, which led to harm to other persons, the question of recovery of damages may arise in accordance with Article 1187 of the Civil Code of Ukraine.

In order to protect his interests in court, the injured person needs to prove certain facts on which the satisfaction of his claims will depend.

If the victim believes that he has suffered negative consequences due to the use of pesticides, he must immediately document this fact by contacting the State Production and Consumer Service to conduct an examination and draw up an appropriate examination report with the participation of representatives of the service.

The decision to impose an administrative fine on the violator, which was mentioned above, is considered indisputable proof of his illegal activity. In order to successfully consider the case, it is also necessary to prove a causal connection between the illegal act and the damage caused. This connection can be confirmed by the presence of a protocol of laboratory tests, in which it should be indicated which pesticide was used to spray the field of the injured and guilty parties

In the conditions of martial law, the departure of children abroad is allowed without the notarized consent of the other parent (adoptive).

However, in accordance with Article 16 of the Law of Ukraine "On the Protection of Childhood", a child whose parents live in different states has the right to regular personal relations and direct contact with both parents. The child and her parents have the right to freely enter and leave Ukraine for family reunification in accordance with the procedure established by law.

Parents, other family members and relatives, in particular those who live in different states, should not prevent each other from exercising the child's right to contact with them, are obliged to guarantee the child's return to the place of permanent residence after exercising the right to contact, not to allow an illegal change of her place of residence.

The resolution of the issue of facilitating the return of the child (regardless of the direction of his removal (movement) - from abroad to the territory of Ukraine or from the territory of Ukraine abroad) and ensuring the implementation of the right of access to the child is regulated by the Procedure for the implementation on the territory of Ukraine of the Convention on Civil and Legal Aspects of International abduction of children, approved by the resolution of the Cabinet of Ministers of Ukraine dated July 10, 2006 No. 952.

In accordance with the above procedure, you can apply for the return of a child from abroad to Ukraine or with an application for ensuring the right of access to a child who permanently lives abroad. (Simultaneous submission of both applications is not provided)

Articles 8 and 21 of the Convention give the person who has the right to apply for the return of the child/ensure the realization of the rights of access to the child, the right to choose which authority to apply for such an application, in particular to: the Ministry of Justice of Ukraine or to its territorial body (Interregional Departments of the Ministry of justice in the regions)

Simultaneously with the submission of an application for the return of the child, it is possible to ask the court or other authorized body of a foreign state to establish a temporary procedure for access to the child until the issue of the child's return to Ukraine is resolved.

According to Article 15 of the Law of Ukraine "On Military Obligation and Military Service", male citizens of Ukraine who are fit for this in terms of their health and who have reached the age of 18 before the day of being sent to military units are called up for military service. and older persons who have not reached the age of 27 and do not have the right to be exempted or deferred from conscription for military service.

During mobilization, all conscripted Ukrainians aged 18 to 60 can be called up for military service, if they do not have legal grounds for deferment or exclusion from military registration.

So, they can take a boy who has turned 19 years old into the army.

However, if a boy suffers from certain diseases, he may be deemed unfit for military service. The list of such diseases is defined in Appendix 1 to the Regulations on military medical examination in the Armed Forces of Ukraine, approved by the Order of the Minister of Defense of Ukraine dated August 14, 2008 No. 402.

You do not have the right to charge fines, penalties, interest for using credit for non-fulfillment of your obligations to the creditor, based on the following.

According to Clause 15 of Article 14 of the Law of Ukraine "On Social and Legal Protection of Servicemen and Members of Their Families", to servicemen called up for military service during mobilization, for a special period, for the entire duration of their service, and to servicemen during the special period , who took or are participating 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, ensuring their implementation, who were or are directly in the districts and during the implementation of the specified measures, - ** fines, penalties for non-fulfillment of obligations to enterprises, institutions and organizations of all forms of ownership, including banks, and individuals, as well as interest for the use of credit are not accrued**.

The above-mentioned benefit does not apply to credit agreements for the purchase of property that is or will be assigned to objects of the housing fund (residential building, apartment, future object of real estate, object of unfinished residential construction, property rights to them), and/or car

In order to exempt military personnel from the accrual of fines, penalties and interest for the use of credit, it is necessary to notify the bank (another financial institution) in writing about completing military service and provide supporting documents.

Please contact me and I will be happy to help you in solving this issue.

Ukraine does not recognize the legitimacy of documents issued by the occupying power, therefore obtaining a Russian passport is not a reason for the loss of Ukrainian citizenship or responsibility for it.

There is no responsibility for obtaining a Russian passport, but there is responsibility for collaborative activities.

The Ombudsman advises residents of the occupied territories to "take a passport, survive and wait for us to liberate this territory."

At the same time, if the occupiers try to mobilize Ukrainians who have taken a Russian passport, such persons should by all means avoid conscription and try to leave the occupied territories.

If you or your friends were forcibly mobilized, you should contact the "I want to live" project hotline:

• +380 95 68 86 888;

• +380 93 68 86 888;

• +380 97 68 86 888.

YES, you can be mobilized.

Limited fitness during wartime does not mean that a conscript is suspended from military service. Citizens of limited fitness may serve under martial law and therefore may be mobilized.

The status of "limited fitness for military service" means that a person can undergo military service with certain restrictions. The specified persons are unfit for service in the amphibious assault troops, navy, marines, and on special vehicles.

The following subpoenas may be served on you:

• to clarify the data;

• to pass the military medical commission;

• mobilization order (after passing the VLK).

YES you can.

In accordance with Cabinet Resolution No. 1007 dated September 22, 2021, driver's licenses will contain a note about passing a practical test on a vehicle with an automatic transmission in the form of code "78" in column 12 of the license.

In the presence of such a mark, drivers will be able to drive the car only with an automatic transmission, and in its absence - with any.

The changes will not affect drivers who were previously issued a driver's license.

First of all, I would like to emphasize that during the martial law, benefits are provided for individual entrepreneurs (PSOs) regarding the payment of the single social contribution (SSC) and the single tax. You can learn more about these benefits at the link - https://ua-lawyer.com/uk/questions/709/iakim-chinom-fop-mozhe-vikoristati-podatkovi-pilgi-ta-stimuli-iaki/#answer_635

Tax optimization in the field of business refers to the application of legal strategies to reduce the tax burden. This process consists in the use of all permitted methods, in accordance with the law.

The primary optimization strategy is the use of benefits that are directly provided for by legislation (it was discussed above). This may refer to certain fields of activity, features of the business structure or categories of citizens. Such benefits include the application of a simplified taxation system, a preferential rate of value added tax, as well as tax breaks for the agricultural sector. However, tax optimization involves a broader approach that requires creative interpretation of legislation, application of non-traditional approaches, as well as deep knowledge of accounting regulations and tax legislation.

One of the main ways to minimize taxes in Ukraine for FOP is a simplified taxation system.

The simplified system of taxation, accounting and reporting is a special mechanism for the settlement of taxes and fees, in which separate taxes and fees are replaced by the payment of a single tax (hereinafter referred to as the EP) and simplified accounting and reporting is conducted.

A sole proprietorship can independently choose a simplified system of taxation if it meets the requirements established for groups of EP payers:

1st group - FPOs that do not use the labor of hired persons, carry out exclusively retail sales of goods from trading places in the markets and/or carry out economic activities for the provision of household services to the population, and their income during the calendar year does not exceed 300, UAH 0 thousand;

2nd group - FPOs that carry out activities in the provision of services, including household services, to EP payers and/or the population, production and/or sale of goods, activities in the field of restaurant business, provided that during the calendar year meet the following criteria:

• do not use the labor of hired persons or the number of hired persons does not exceed 10 persons;

• the amount of income does not exceed UAH 1,500.0 thousand.

FOPs that provide intermediary services for the purchase, sale, rental and evaluation of real estate (group 70.31 KVED DK 009:2005) are engaged in the production, supply, and sale of jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones stones cannot be on the 2nd group of the EP - they belong exclusively to the 3rd group, if they meet the requirements established for such a group;

3rd group - FPOs that do not use the labor of hired persons or the number of hired persons is not limited, and whose income during the calendar year does not exceed UAH 5,000.0 thousand;

4th group - agricultural commodity producers - FOP, which conduct activities exclusively within the boundaries of a farm (hereinafter - FG), registered in accordance with the Law of Ukraine "On Farming", provided that the following requirements are met:

• carry out exclusively cultivation, fattening of agricultural products, harvesting, catching, processing of such self-grown or fattened products and their sale;

• conduct business activities (except supply) at the place of tax address;

• do not use the labor of hired persons;

• only the members of his family in the definition of part 2 of Art. 3 of the Family Code of Ukraine;

• the area of agricultural land and/or water fund land owned and/or used by members of the FG is at least 2 hectares but not more than 20 hectares.

During martial law, individual entrepreneurs (PPOs) are granted benefits regarding the payment of the single social contribution (SSC) and the single tax.

FOPs that are in the general taxation system, as well as those that pay a single tax, during the period of martial law in the country, as well as within 12 months after its end or cancellation, are exempted from the obligation to pay EUV "for themselves".

The fact of non-payment must be reflected in the report (Appendix 1 to the declaration), by setting zeros next to the months for which payment will not be made.

However, it should be remembered that in the event of non-payment of the ESSV, the insurance experience will not be counted.

In accordance with the legislation, with regard to the single tax, it is established that from April 1 until the termination or cancellation of martial law, entrepreneurs belonging to the 1st and 2nd taxation groups may be exempted from paying it.

Entrepreneurs who decide not to pay the single tax must reflect this fact in their annual declaration. At the same time, payment of the single tax for January, February and March is mandatory and must be reflected when filling out the reporting.

Taxation and reporting for sole proprietors with the third tax group in the 1st quarter of 2022 remain unchanged, which means the need to pay 5% of the income received.

Similarly to FOP from the first and second tax groups, entrepreneurs with the third group have the right to pay the calculated single tax after the end of martial law, and fines will not be applied.

Starting from the II quarter of 2022, sole proprietorships and legal entities can apply for transfer to the third group with special conditions of taxation at the rate of 2%. However, the "ordinary" third group, within which entrepreneurs pay 5% tax, remains.

Therefore, the simplified conditions of taxation with a rate of 2% will be applied only to those who have expressed their desire and submitted a corresponding application.

Reporting for entrepreneurs with the third group using the simplified taxation system will be submitted on a separate form. Unlike sole proprietorships, which pay 5%, entrepreneurs with a 2% rate must report and pay a single tax on a monthly basis, rather than quarterly. Special tax conditions will remain in force during the period of martial law.

The transition to 2% taxation is not mandatory and does not happen automatically. That is, enterprises that did not express a desire to make changes in their activities and did not submit an application for a tax reduction to 2%, will continue to be taxed according to the previous rules at a rate of 5% and will submit reports in the usual manner.

From July 1, deputies are working on innovations that concern individual entrepreneurs. According to draft law No. 8401, if it is adopted, the benefits related to the payment of a single tax for FOPs from the first and second tax groups, as well as the 2% rate for FOPs from the third group, will be canceled. In addition, entrepreneurs operating without cash registers/POS will have to pay fines.