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About new public holidays, restrictions on cash payments and loosening of currency restrictions
Changes in regulatory documents and accounting occur very often. In order to understand how the regulatory regulation of certain issues is changing, it is necessary to always keep the current changes in focus.
New public holidays
Currently, the draft Law of Ukraine "On State and Other Holidays, Commemorative Dates and Mourning Days" is being actively discussed. According to this bill, it is proposed to cancel a number of international holidays, including May 1, March 8, and others that have their origins in Soviet times. Instead, the draft law proposes to establish Shevchenko Day (March 9), Family Day (second Friday of September), Remembrance and Reconciliation Day (May 8).
But today it is only a draft law, when it will be adopted by the Verkhovna Rada of Ukraine and will enter into force is still unknown. But it is worth remembering that during martial law, all public holidays are working days.
Restrictions on cash payments
As for cash payments, it should be noted that there are some restrictions in accordance with the Law of Ukraine "On Payment Services". Individual entrepreneurs and legal entities are not prohibited from making payments between themselves and individuals in cash. However, there is a limit on the amount of such calculations during the day.
The amount of cash restrictions during the day of 10 thousand hryvnias during the day refers to those calculations that are carried out when settling with a business entity. The limit of 50,000 hryvnias during the day applies to settlements with individuals and payments to a self-employed person. But with such restrictions, there are still quite small nuances, which, if necessary, should be clarified with a specialist in accounting services.
But these restrictions do not apply to:
- calculations of business entities with budgets and state trust funds;
- voluntary donations and charitable assistance;
- use of cash issued for business trips;
- payments related to wages;
- the use of cash funds from the fund of operational investigative (covert investigative) actions.
Easing of currency restrictions
Another positive aspect of 2023 is the easing of currency restrictions.
The National Bank of Ukraine constantly monitors the situation related to the financial market. But in accordance with the situation, it introduces certain relaxations regarding currency restrictions.
First of all, this concerns the purchase of goods for the defense of the country in wartime, refinancing of banks, opening of bank accounts by military personnel, use of foreign currency by charitable funds, etc.
So, as can be seen from the above, to understand the full picture of regulatory changes in the field of accounting, it is worth following them. Or use the services of proven specialists and not worry about missing important nuances. After all, professional legal and accounting assistance is the key to success for both individuals and legal entities.
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Chief Accountant
Leading specialist with practical experience in economics and accounting.
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