{"id":772679,"date":"2020-03-19T13:25:08","date_gmt":"2020-03-19T11:25:08","guid":{"rendered":""},"modified":"2020-03-19T19:14:53","modified_gmt":"2020-03-19T17:14:53","slug":"ukrayina-vs-covid-19-parlament-pryjmaye-antykryzovi-zakony","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/ukrayina-vs-covid-19-parlament-pryjmaye-antykryzovi-zakony\/","title":{"rendered":"Ukraine vs COVID-19: Parliament passes anti-crisis laws"},"content":{"rendered":"<p><span data-contrast=\"none\">On March 11, 2020, the Cabinet of Ministers of Ukraine<\/span><span data-contrast=\"none\"> (<\/span><b><span data-contrast=\"none\">CMU<\/span><\/b><span data-contrast=\"none\">)<\/span><span data-contrast=\"none\"> adopted Regulation No. 211 introducing a period of national\u202fquarantine from March 12, 2020, to April 3, 2020, (<\/span><b><span data-contrast=\"none\">National Quarantine<\/span><\/b><span data-contrast=\"none\">).\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Following this, <\/span><span data-contrast=\"none\">on March 17, 2020, the Ukrainian Parliament adopted<\/span><span data-contrast=\"none\"> Law No.<\/span><span data-contrast=\"none\"> 530 (Draft Law No. 3219)<\/span><span data-contrast=\"none\"> and Law No.<\/span><span data-contrast=\"none\"> 533 (Draft Law No. 3220)<\/span><span data-contrast=\"none\"> (<\/span><b><span data-contrast=\"none\">Laws<\/span><\/b><span data-contrast=\"none\">).\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Law No. <\/span><span data-contrast=\"none\">530<\/span> <span data-contrast=\"none\">came<\/span><span data-contrast=\"none\"> into effect on <\/span><span data-contrast=\"none\">March 17, 2020<\/span><span data-contrast=\"none\">, and Law No. <\/span><span data-contrast=\"none\">533<\/span><span data-contrast=\"none\"> on <\/span><span data-contrast=\"none\">18 March, 2020.<\/span><span data-contrast=\"none\"> The Laws introduce a number of measures related to<\/span><span data-contrast=\"none\"> spread of<\/span><span data-contrast=\"none\"> coronavirus COVID-19<\/span><span data-contrast=\"none\"> and<\/span> <span data-contrast=\"none\">N<\/span><span data-contrast=\"none\">ational <\/span><span data-contrast=\"none\">Q<\/span><span data-contrast=\"none\">uarantine<\/span><span data-contrast=\"none\">. The most important of those measures are highlighted by DLA Piper company below.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">TAXATION<\/span><\/b><\/p>\n<p><i><span data-contrast=\"none\">Importation of pharmaceuticals and medical equipment<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Importation of pharmaceuticals, medical products and equipment (the list is to be further approved by the <\/span><span data-contrast=\"none\">CMU<\/span><span data-contrast=\"none\">) required for combating coronavirus <\/span><span data-contrast=\"none\">COVID-19 <\/span><span data-contrast=\"none\">is exempt from import VAT and customs duties for three consecutive months.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Customs clearance of such items is prioritized.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Payment for land and property tax<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">In the period from March 1, 2020, to April 30, 2020, payment for land (including land tax and land lease payment) is not to be accrued and paid, but only for land plots used for business activity.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Similarly, in the same period, non-residential real estate owned by individuals and\/or legal persons is not subject to property tax.<\/span>\u00a0<\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Unified Social Security Contribution (USSC)<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Payment of USSC is optional for March and April of 2020 in relation to certain categories of USSC payers, such as private<\/span><span data-contrast=\"none\"> entrepreneurs<\/span><span data-contrast=\"none\">, people engaged in independent professional activity and farm members<\/span><span data-contrast=\"none\">. Th<\/span><span data-contrast=\"none\">is option is not available to <\/span><span data-contrast=\"none\">employers paying USSC on behalf of their employees.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Fines for tax violations and USSC violations<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">No fines will apply for tax violations committed in the period from March 1, 2020, to May 31, 2020, except for certain categories of violations.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Similarly, fines for some USSC violations committed in the period from March 1, 2020, to April 30, 2020, will not apply (in particular for failure to pay USSC and submit USSC reporting timely and for some others).<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">No late payment interest will apply to: (<\/span><span data-contrast=\"none\">i<\/span><span data-contrast=\"none\">) tax<\/span><span data-contrast=\"none\">payers<\/span><span data-contrast=\"none\"> for the period from March 1, 2020, to May 31, 2020, and (ii) USSC <\/span><span data-contrast=\"none\">payers<\/span><span data-contrast=\"none\"> for the period from March 1, 2020, to April 30, 2020.<\/span>\u00a0<\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Annual personal income tax returns<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The<\/span><span data-contrast=\"none\"> deadline for submission of annual personal income tax return for 2019 is extended until July 1, 2020, except in certain cases provided by the Tax Code.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The deadline for payment of tax obligations under annual personal income tax return for 2019 is extended until October 1, 2020.\u202f<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">EMPLOYMENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The<\/span><span data-contrast=\"none\"> Laws<\/span> <span data-contrast=\"none\">provide for the possibility to agree <\/span><i><span data-contrast=\"none\">unlimited<\/span><\/i><span data-contrast=\"none\"> unpaid leave of absence with personnel until National quarantine ends.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">During<\/span><span data-contrast=\"none\"> the period of National Quarantine or the period of the restrictive measures (that might be established by the Commissions<\/span><span data-contrast=\"none\"> on Technogenic-Environmental Safety and Emergency Situations<\/span><span data-contrast=\"none\">):\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">&#8211; Employers may send employees to work from home; and annual or other social vacation (as may be relevant to specific employees) can be provided beyond the schedule<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">&#8211; Employers may change employees\u2019 work schedules due to the change in way of working<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">&#8211; Release from administrative liability of foreign individuals who failed to leave Ukraine or prolong a term of stay in Ukraine and\/or failed to change a temporary \/ permanent residency permit due to <\/span><span data-contrast=\"none\">National <\/span><span data-contrast=\"auto\">Quarantine.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">REAL ESTATE<\/span><\/b><\/p>\n<p><i><span data-contrast=\"none\">Ban on foreclosure of mortgaged property<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The <\/span><span data-contrast=\"auto\">CMU<\/span><span data-contrast=\"auto\"> will develop and submit to the Ukrai<\/span><span data-contrast=\"auto\">nian Parliament <\/span><span data-contrast=\"auto\">a draft law on suspension of performance of the obligations secured by mortgage and on prohibition of foreclosure of mortgaged property.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">D<\/span><span data-contrast=\"auto\">ebtors, for the period of National Quarantine (up to April 3, 2020), will be released from performance of secured obligations.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">It will be prohibited for creditors to foreclose mortgage property during the period of National Quarantine.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"auto\">Force majeure and impact on real estate market<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">National Quarantine is recognized as a force majeure event.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tenants that were obliged to close their business due to the ban on working in public spaces (shopping malls, restaurants, cinemas etc.) introduced by the <\/span><span data-contrast=\"auto\">CMU<\/span><span data-contrast=\"auto\"> as of March 17, 2020, will most likely request to suspend rent payments until the end of National Quarantine.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">There will be delays in delivery under contractor agreements, as contractors may provide vacation for construction workers due to safety reasons and restrictions on transportation.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Putting the completed objects into operation may be postponed until the end of National Quarantine since providing administrative services is suspended.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Completion of real estate transactions (e.g. sale and purchase agreements, long-term lease agreements) can be delayed until the end of National Quarantine.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"auto\">Restriction of remedies for utilities providers during the National Quarantine<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">There is a ban on applying fines for non-payment or late payment for provided utilities services.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Suspension of providing utilities services in case of non-payments or late payments is prohibited.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">There is a ban on eviction of citizens from their housing (including state and municipal social housing) and foreclosure of such housing to cover debts for provided utilities.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">LIABILITY<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Administrative liability introduced for violation of health regulations for control of infectious diseases\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"16\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Law No. <\/span><span data-contrast=\"auto\">530<\/span><span data-contrast=\"auto\"> introduces administrative liability for violation of quarantine, sanitary, hygiene, and <\/span><span data-contrast=\"none\">epidemiological\u00a0<\/span><span data-contrast=\"auto\">\u202frules and regulations. It also covers cases of violating decisions enacted by local self-government authorities to control the spread of infectious diseases.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"16\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Individuals found in violation of these disease control and prevention rules and regulations are subject to an administrative fine of UAH17,000 to UAH34,000 (USD630 to USD1,250).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"16\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">If a violation in this area is committed by an official <\/span><span data-contrast=\"auto\">(<\/span><span data-contrast=\"auto\">holding office in a private or government entity<\/span><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">, they face an increased fine of UAH34,000 to UAH170,000 (USD1,250 to USD6,300).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"16\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">The fine is applied irrespective of whether actions of the person at fault led to any adverse effects for others.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"auto\">Administrative liability <\/span><\/i><i><span data-contrast=\"none\">introduced<\/span><\/i><i><span data-contrast=\"auto\"> for failure to release public information on coronavirus <\/span><\/i><i><span data-contrast=\"none\">COVID-19 control and prevention<\/span><\/i><i><span data-contrast=\"auto\"> procurements<\/span><\/i><i><span data-contrast=\"none\">\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">If where public procurements are undertaken with the aim of coronavirus COVID-19 control and prevention, administrative liability is introduced for failure to release information on these procurements to the public. Failure to follow the proper procedure for disclosure of such information is also now punishable<\/span><span data-contrast=\"none\">.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The<\/span><span data-contrast=\"auto\"> administrative fine for these types of offenses is UAH11,900 to UAH25,500 (USD440 to USD950).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Increased criminal liability\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"18\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Violation of rules and regulations on prevention of infectious diseases that led, or could have led, to further spread of the disease was already a criminal offense under the laws of Ukraine. Now, however, a person convicted of this crime faces a more severe punishment.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"18\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Where a fine is applied against the perpetrator, the penalty is increased from UAH1,700 (USD64) to a between UAH17,000 and UAH51,000 (USD640 to USD1,920).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"18\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">The conviction may also include imprisonment of up to three years. In severe cases, where actions of the convicted person caused loss of life or other serious consequences, the punishment is imprisonment of a minimum five and up to eight years.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"18\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Note that the criminal law does not stipulate the applicable rules and regulations on prevention of infectious diseases that should be adhered to. These rules are established by other primary and secondary legislation, including acts of the <\/span><span data-contrast=\"auto\">CMU<\/span><span data-contrast=\"auto\"> and local authorities. As an example, the <\/span><span data-contrast=\"auto\">CMU<\/span> <span data-contrast=\"none\">established<\/span> <span data-contrast=\"none\">National<\/span> <span data-contrast=\"none\">Q<\/span><span data-contrast=\"auto\">uarantine. It further ordered that starting on March <\/span><span data-contrast=\"none\">17, 2020<\/span><span data-contrast=\"auto\">, restaurants, cafes, shopping and entertainment centers, other entertainment facilities, fitness centers and cultural establishments, should temporarily suspend their work. If a specific business continues operations, and it is further established that this failure to follow the government-imposed quarantine regime led (or could have led) to the spread of coronavirus COVID-19, then officials of this company could face charges under this article.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">ADMINISTRATIVE SERVICES<\/span><\/b><\/p>\n<p><i><span data-contrast=\"none\">Extension of terms<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">From the date of announcement of <\/span><span data-contrast=\"none\">National <\/span><span data-contrast=\"none\">Quarantine (March 12, 2020) and until <\/span><span data-contrast=\"none\">it<\/span><span data-contrast=\"none\"> ends (expected on April 3, 2020) the terms set by the legislation for applying for administrative and other services are suspended; the terms for providing such services by state authorities are also suspended. Administrative services include state registration of entities, property rights and incumbrances, state expertise, and issuance of special permits.<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">AUDITS\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">Planned inspections of business by state authorities<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">During <\/span><span data-contrast=\"none\">National <\/span><span data-contrast=\"none\">Quarantine<\/span><span data-contrast=\"none\">,<\/span><span data-contrast=\"none\"> the planned control and supervision of business activities by the state authorities (including the State <\/span><span data-contrast=\"none\">Labour<\/span><span data-contrast=\"none\"> Service of Ukraine) are prohibited.<\/span><\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">Tax audits<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">There is a <\/span><span data-contrast=\"none\">ban<\/span><span data-contrast=\"none\"> on documentary and actual tax audits for the period from <\/span><span data-contrast=\"none\">March 1, 2020 to May 31, 2020, except for certain unscheduled documentary tax audits regarding VAT matters.\u202f <\/span><span data-contrast=\"none\">\u202f<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Documentary <\/span><span data-contrast=\"none\">tax audits <\/span><span data-contrast=\"none\">scheduled for the period from March 18, 2020, and May 31, 2020, but which have not commenced as of the date of publication of Law No. <\/span><span data-contrast=\"none\">533<\/span><span data-contrast=\"none\">, <\/span><span data-contrast=\"none\">will be rescheduled<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Documentary and actual tax audits which were <\/span><span data-contrast=\"none\">commenced before March 18, 2020, but<\/span><span data-contrast=\"none\"> that have <\/span><span data-contrast=\"none\">not been finished <\/span><span data-contrast=\"none\">are <\/span><span data-contrast=\"none\">suspended until May 31, 2020<\/span><span data-contrast=\"none\">.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Running of the limitation period <\/span><span data-contrast=\"none\">under Article 102 of the Tax Code (i.e. during which tax authorities can assess tax obligations to taxpayers) <\/span><span data-contrast=\"none\">is<\/span><span data-contrast=\"none\"> suspended until May 31, 2020.<\/span>\u00a0<\/li>\n<\/ul>\n<p><i><span data-contrast=\"none\">USSC audits<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">There is a <\/span><span data-contrast=\"none\">ban<\/span><span data-contrast=\"none\"> on documentary U<\/span><span data-contrast=\"none\">S<\/span><span data-contrast=\"none\">SC audits for the period from <\/span><span data-contrast=\"none\">March 18, 2020, to May 18, 2020.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Documentary USSC audits which were <\/span><span data-contrast=\"none\">commenced before March 18, 2020, but<\/span><span data-contrast=\"none\"> that have <\/span><span data-contrast=\"none\">not been finished <\/span><span data-contrast=\"none\">are<\/span><span data-contrast=\"none\"> suspended until May 18, 2020<\/span><span data-contrast=\"none\">.<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">PROCUREMENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">Introduction of simplified procedures<\/span><\/i><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">The Law of Ukraine On Public Procurement regulating public procurement in almost all spheres will not apply to the procurement of goods, works or services necessary for the implementation of measures against coronavirus <\/span><span data-contrast=\"none\">COVID-19<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The CMU will approve the list of such goods, works and services and the relevant procurement procedures.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Procuring entities may exercise full pre-payment for such goods, works or services.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Procuring entities must publish reports on procurement, procurement agreements and reports on execution of such agreements.<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">MISCELLANEOUS<\/span><\/b><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">The <\/span><span data-contrast=\"none\">CMU<\/span><span data-contrast=\"none\"> will ensure control over the price of medicines, medical supplies and socially significant goods (e.g. bread, grains, meat, dairy products, etc.).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">The mandatory requirement to introduce cash registers for taxpayers applying the simplified system of taxation is postponed from October\u202f1,\u202f2020, to January\u202f1,\u202f2021.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">The deadline for filling an anti-corruption declaration by persons who have this obligation has been moved from April 1, 2020, to June 1, 2020.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Declarants who were unable to file a declaration due to the restrictive quarantine measures until June 1, 2020, are released from liability for failing to meet the deadline.<\/span><\/li>\n<\/ul>\n<p><em><span class=\"TextRun SCXW239790874 BCX4\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW239790874 BCX4\" data-wac-het=\"1\">Please contact us for further details<\/span><\/span><span class=\"TextRun SCXW239790874 BCX4\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW239790874 BCX4\" data-wac-het=\"1\">:<\/span><\/span><span class=\"EOP SCXW239790874 BCX4\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\" data-wac-het=\"1\"> <a href=\"mailto:ukraine@dlapiper.com\" target=\"_blank\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\">ukraine<span lang=\"ru\">@<\/span>dlapiper<span lang=\"ru\">.<\/span>com<\/a><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 11, 2020, the Cabinet of Ministers of Ukraine (CMU) adopted Regulation No. 211 introducing a period of national\u202fquarantine from March 12, 2020, to April 3, 2020, (National Quarantine).\u00a0\u00a0 Following this, on March 17, 2020, the Ukrainian Parliament adopted Law No. 530 (Draft Law No. 3219) and Law No. 533 (Draft Law No. 3220) [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":249448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-772679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-16622"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/772679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=772679"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/772679\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/249448"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=772679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=772679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=772679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}