Good day.

1. Immediately stop the vehicle and stay at the scene of the accident.

2. Do not change the position of the vehicle or damaged property until the arrival of the police.

3. Take the necessary actions to provide first aid to road accident victims and call for emergency medical assistance. If these actions are not possible, it is necessary to ask those present for help and send the victims to a medical institution. If possible, the location of the vehicle and traces of the accident should be recorded before sending the victims to a medical facility.

4. Call the police officers to arrive at the scene of the accident and make an official record of the event, draw up a protocol and diagram of the accident. Sign the documents only if you agree with their content.

5. It is necessary to take all possible measures to preserve the traces of the accident, fence them off and organize a detour around the accident site. If you have a camera, you should take photos of the scene, the relative location of the vehicles, the damage to the cars and the participants in the accident.

6. Record data about witnesses and other participants in road accidents, including registration numbers of their vehicles, P.I.B. drivers, places of residence and contact numbers.

7. Inform the victim and third parties of the contact details of the insurance company that issued you the car owner's liability insurance policy, including the phone number and address.

8. Notify the insurance company about the accident as soon as possible (no later than 3 working days after the accident), for this, contact the 24-hour emergency center located in the insurance company. Permissible exceeding the specified term is possible in the event that the insured (driver) was unable to report the event in time for reasons beyond his control, for example, due to severe injuries received during a road accident when he could not move on his own, or due to "due to a long stay without consciousness, which can be confirmed by a medical certificate.

9. Fill out the insurance incident notification form and hand it over to your insurance agent, or send it by registered mail.

For the fact that the culprit left the scene of the accident, he can be brought to administrative responsibility, and in some cases - to criminal responsibility.

If the accident occurred only between insured vehicles and no one was injured (not injured, not killed), as well as if the drivers agree with the circumstances of the accident and were not in a state of intoxication or under the influence of drugs that impair reaction and attention, they can jointly report on the road accident (Europrotocol) and then leave the scene without the need to inform the Ministry of Internal Affairs about the accident.

In this case, if the documents are drawn up without the participation of the Ministry of Internal Affairs employees, the amount of the insurance payment for property damage cannot exceed the maximum allowable amounts established by the Authorized Body at the request of the Ministry of Internal Affairs and Communications at the time of the occurrence of the insured event.

Good day.

Yes, the mark "78" was introduced in the driver's license. This mark means that the practical exam was taken in vehicles with an automatic transmission.

If drivers have such a mark, then they will be able to drive only cars with an automatic transmission.

If there is no mark, then they will be able to drive any car.

At the same time, it is worth noting that the changes will not apply to drivers who were issued licenses earlier.

Good day.

When applying to the MSEK, you must have with you documents that prove a persistent violation of body functions that occurred as a result of a disease, injury or congenital defect that limits a person's normal life.

In addition, you must have the following documents:

• passport or ID card with an extract from the Unified State Demographic Register confirming the registration of the place of residence;

• military ID (copy) or temporary ID (for conscripts, conscripts);

• referral to MSEK (form No. 088/o);

• medical documentation, originals (extracts from the outpatient card form 025/o, extracts from the medical history of an inpatient patient form 027/o, results of laboratory, instrumental, radiological examinations, advisory opinions of relevant regional specialists, etc.) and the patient's outpatient card;

• any other documents that are necessary to prove the cause of disability, if any.

Good day.

Since the amount of land tax depends on the area of the land plot, the answer is YES, you can reduce the amount of land tax by reducing the area of the land plot.

Individuals can calculate the exact amount of land tax using the fee calculation calculator from the State Tax Service. Here is the link https://tax.gov.ua/calculator/land

Good day.

On the website of the State Tax Service there are receipts for individuals for the payment of land tax, which can be paid through a personal electronic cabinet on the website (https://cabinet.tax.gov.ua/login).

To access your personal account, you must have an electronic digital signature or use the "Signature Action" function.

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If the payer of the land tax has not paid the approved amount on time, he is subject to a fine depending on the terms of the delay:

• 10% of the paid amount of the tax debt, if the delay is up to 30 calendar days inclusive, following the last day of the payment deadline;

• 20% of the paid amount of the tax debt, if the delay is more than 30 calendar days following the last day of the payment deadline.

Good day.

There is NO direct provision of the law that provides land tax relief on the grounds that the land is used for business activities.

The list of benefits for individuals is established in Art. 281 of the PKU.

The following are exempt from land tax:

• persons with disabilities of the first and second groups;

• natural persons raising three or more children under the age of 18;

• pensioners (by age);

• war veterans;

• natural persons who suffered as a result of the Chernobyl disaster.

Exemption from payment of land tax applies to land plots of each type of use within the limits of the established norms:

• for running a personal peasant farm - no more than 2 hectares;

• for the construction and maintenance of a residential building, farm buildings and structures (homestead: in villages - no more than 0.25 hectares, in towns - no more than 0.15 hectares; in cities - no more than 0.10 hectares ;

• for individual cottage construction - no more than 0.10 hectares;

• for the construction of individual garages - no more than 0.01 hectares;

• for horticulture - no more than 0.12 hectares.

Owners of land plots, land shares (shares) and land users who are included in the fourth group of the unified tax, can be exempted from paying land tax for the period of validity of the unified tax, if they lease the land plots and land shares to a payer who also is included in the fourth group of the single tax, according to clause 281.3 of the Tax Code of Ukraine.

Good day.

Land tax payers receive a decision notice from the regulatory authorities by July 1 each year, which contains the amounts they must pay.

After receiving the notification-decision, natural persons have 60 days to pay the land tax.

If the payer notices errors in the information about his land plot, he can contact the controlling authority with the original documents on the right of ownership for verification and corrections.

Good day.

Yes, it is possible to renounce ownership of a plot of land, which in turn will lead to the cancellation of the obligation to pay land tax for this land.

Voluntary relinquishment of land ownership is a right granted to private land owners in accordance with the legislation of Ukraine.

The procedure for voluntary relinquishment of ownership rights to a land plot is established by the Land Code of Ukraine.

In accordance with Article 142 of the Code, the owner of the land can voluntarily renounce the ownership of the land plot in favor of the state or territorial community by applying to the relevant authority.

Good day.

Land tax is a compulsory payment that is levied on the owners of land plots and land shares (shares), as well as permanent land users.

On March 17, 2022, changes were made to the tax legislation. According to these changes, until December 31 of the year following the year in which martial law is terminated, land tax and rent for land plots of state and communal ownership for lands and shares located in territories where hostilities are taking place, temporarily occupied by the armed forces of the Russian Federation and where there are fortifications or littered with explosive objects.

**There are also land tax benefits for legal entities of the following categories: **

• Sanatoriums, spas and other places for health recovery owned by public organizations of the disabled, as well as rehabilitation facilities owned by associations of the disabled.

• Enterprises and organizations founded by public organizations of the disabled and fully owned by them. At least half of workers with disabilities work in these places, and their wages account for at least 25% of the total labor costs.

• Bases for training Olympic and Paralympic teams approved by the Cabinet of Ministers of Ukraine.

• Educational institutions, cultural, scientific, medical and social institutions, as well as places for physical culture and sports, which are fully financed from the state or local budget.

• Children's sanatoriums and places of rest that belong to non-profit enterprises, institutions and organizations registered by the regulatory body as non-profit. If the enterprise, institution or organization was excluded from the non-profit register, the tax must be paid the following month after the exclusion from the register.

• State and communal centers for training Olympic teams.

If you are the owner of a plot of land, a land share (share) or a land user and you lease it to a taxpayer of the fourth group, you are exempt from paying land tax for the period of validity of the fourth group tax.

Also, local authorities can establish additional benefits for paying land tax. For example, in 2022, some local councils went to meet business and reduced or temporarily abolished local land taxes.