Civil servants may travel outside of Ukraine only with properly executed documents that confirm the purpose and grounds for the trip. There are three main reasons for departure: a business trip, which requires a full package of documents from the state institution confirming that the person is a civil servant, holds a specific position, and is going on a business trip for a specific purpose and to a specific location; a vacation, which requires an official permit from the state institution allowing departure for a vacation for a specified period; or dismissal, in which case, if the person has been dismissed from public service but the data in the registers have not yet been updated, they must present documents confirming the dismissal. The Border Guard Service has the right to verify their authenticity.
The subsistence minimum affects the following indicators:
In 2026, the basic TSB will be UAH 1664, and the maximum income for its application will be UAH 4660.
If, after an audit, the tax authority assesses additional tax liabilities and the taxpayer does not appeal this decision, this amount becomes agreed upon 10 business days after receiving the tax assessment notice. The amounts of agreed tax liabilities are automatically entered into the taxpayer's registration card. If discrepancies arise, the taxpayer has the right to initiate a reconciliation of reporting data with the information in the DPS databases or to appeal the decision of the tax authority. Until the appeal period expires, the DPS does not collect the amounts of tax liabilities. If the taxpayer files a lawsuit in court, the tax liability remains unagreed until the court decision comes into legal force. However, the mere fact of filing a lawsuit is not a basis for removing the amount from the tax debt. To do this, it is necessary to obtain a court ruling on the opening of proceedings (Art. 171 of the Code of Administrative Procedure of Ukraine).