LAWS ON THE QUARANTINE PERIOD

 It is clear that the quarantine measures have an impact on small and medium-sized businesses. In order to somehow support entrepreneurs in this difficult time, on March 17, 2020, the Parliament passed legislation that should support taxpayers at the time of quarantine. Four laws have been adopted, two of which will be of interest to taxpayers.

These are the Law “On Amendments to Certain Legislative Acts of Ukraine aimed at Preventing the Occurrence and Spread of the Crown of Viral Infection” and the Law of Ukraine, which provides for changes in the Tax Code of Ukraine and other normative legal acts.

 The changes made to the PC exempt taxpayers from imposing fines at the time of quarantine. In particular, it is stipulated that persons are exempted from paying the fine from March to May 2020 for violation of tax rules and regulations. There are certain exceptions, this does not apply to the offenses provided for in Section 52, Section 10, Section 20 of the PC, in particular:

• for violation of the rules of accounting, production and handling of ethyl alcohol in excise warehouses;
• for violation of accrual, declaration and payment of VAT, excise duty and rent;

 If these regulations are taken into account, in case of violation of registration of tax invoices, no penalties should be imposed, as this is not covered by the above tax violations.

 At this time (March-May), taxpayers will not be charged a penalty, and ESA payers will not be charged and paid during that time the penalty should be written off.

 They will not be fined for late payment of the ERUs. If during the quarantine period the ESA report is not submitted on time, including the simultaneous issuance of the amounts of payments on which the ESI (advance payments) are charged, no penalties will be charged.

 The moratorium on inspections is set from 18.03.2020 to 31.05.2020. This prohibition applies to tax audits, both documentary and factual, in addition to unscheduled inspections of VAT refund documents.

 If the inspections are already scheduled, but have not yet started as of 03/18/2020, they will be delayed. The new audit schedule should be published by March 30, 2020. Checks that have already been started but not completed will be halted before the ban ends.

 For the period of validity of the ban on inspections, the period of limitation, provided for in Art. 102 PC of Ukraine. Documentary checks on the single social contribution will also cease until May 2020.

 Until the end of May 2020, state control bodies are prohibited from carrying out planned measures for conducting state supervision in the field of economic activity.

 As for civilians who are required to file an annual declaration, they have been given a 2-month delay. Such a declaration can be filed by July 1, 2020, and pay tax on it by October 2020 (paragraph 52, subsection 10, section 20 of the PC).

 For two months (March and April), individuals are exempt from real estate and land tax. This applies to both land tax and rent for state and communal property, but only for land used in business. This provision applies to legal entities and FOPs. Those who have already declared such obligations must file a clarifying declaration in order to be released from such obligation. Anyone who has not yet declared must file a declaration with zeros. For those who do not file such a declaration, this applies mainly to the FOP, in which case the taxpayers themselves should take this into account. This tax will only be charged in 2021.

 The exemption from the real estate tax, other than the land plot, but only on the objects of non-residential property, is also provided. The actions of persons to exempt from this tax are the same as in the previous case concerning land.

 Further on exemption from payment of the ESA "for yourself"

In March and April 2020, FOPs and farm members were exempted from paying ESAs for themselves. But these two months will be included in the insurance period.

So, when paying for the ERUs in the first quarter, you only have to pay for January and February. If the payment was made in advance, the month will be considered an overpayment for March. You do not need to collect additional documents to return it.

 Taxpayer's e-mail may be charged for the entire period, but that doesn't mean you have to pay. Care should be taken to complete the D-5 declaration on the ESA. If you specify in the declaration in the preferential months the payment of the ERUs, then the taxes can be accepted as the fact that the taxpayer has decided to voluntarily pay during the grace period.

 As for the single tax, there are no exemptions in the laws that were adopted. It is possible that local authorities provide for the quality of the single tax payment for groups 1 and 2, but this is not yet known.

For entrepreneurs 1, 2 tax groups that do not have employees can go on vacation for a month, so that this month does not pay a single tax.

 The PPO scheduled for April 19, 2020 was postponed until August 1, 2020. There have been important changes for entrepreneurs, which they have to wait for a few more months.

 Paid health care services have decided not to touch.

 Hospitals in the amount of 50%.

 During the stay in medical institutions or on self-isolation in connection with the implementation of measures aimed at preventing the emergence and spread of the viral infection crown, the insured person is entitled to temporary disability assistance. Such assistance will be at the rate of 50% of the average monthly wage, regardless of the length of service the person has.

 Other legislative changes are not as important to accountants as they relate to delinquency in consumer credit obligations and the provision of housing and utility services.

 Holidays

 As for granting leave without pay, the Labor Code states that the period of leave without pay for quarantine is not included in the limited period of such leave, which is 15 days. It is about Art. 26 Labor Code when an employee goes on unpaid leave with the consent of the parties.
Responsibility

 For those who violate the quarantine rules, which are provided by the Law No1645 and other legislative acts, administrative and criminal liability are provided. According to Art. 44 of the Code of Administrative Offenses for persons who violate the conditions of quarantine can be fined in the amount of 17 to 34 thousand UAH, and for officials in the amount of 34 to 170 thousand UAH.

 Art. 255 The Code of Administrative Offenses defines the number of persons who are authorized to draw up reports on such offenses. These include officers from the National Police, Health and Sanitary and Epidemiological Services and officials authorized by the executive committees of the respective local councils.

 In settlements where there are no executive committees - the executive bodies that exercise their powers.

 Consideration of such protocols authorized courts of first instance (district, city, district in the city) in accordance with Art. 221 COUP.

 If the violation of the quarantine rules led to the spread of the disease or death of people, then in this case comes criminal liability.