Legislative news digest: LEGAL HOTLINE 11.01.2019

The term to file an appeal against decisions of controlling bodies has been increased

Effective 01.01.2019 the Law “On Amendments to the Tax Code and Certain Other Legal Acts of Ukraine in Relation to Improvement of Management and Revision of Certain Taxes and Duties” entered into force.

The taxpayer is now assigned 10 days from the day following the date of receipt of the inspection certificate, during which he may submit an objection or additional documents to the controlling authority confirming the indicators reflected in the tax returns. Earlier this term was 5 days.

Also, according to changes, the taxpayer has the right to appeal decisions to top-level controlling authority within 10 business days, and not 10 calendar days. Such a complaint, in particular, is filed in cases where the authority has incorrectly determined the amount of the monetary obligation or has taken any other decision that is in conflict with the law or goes beyond its powers.

National Bank has approved a new currency regulation system

The National Bank of Ukraine has approved and promulgated all regulatory acts that are the basis for the new currency regulation system as provided for by the Law “On Currency and Currency Transactions”.
The new system consists of eight NBU Board decisions, the drafts of which were promulgated in November and December 2018 and adopted between January 2 and 4.
According to these profile regulatory acts, a number of derogations in the currency market are foreseen, consisting of currency control simplification and phased removal of temporary restrictions.
In particular, it is declared that the NBU will remove a number of restrictions that create the most additional difficulties for conducting foreign trade activities and constrain new foreign investments in Ukraine.

The Ministry of Finance has been provided with the access to information on Ukrainians’ bank accounts

According to the innovations envisaged by the Law of Ukraine “On Amendments to the Budget Code of Ukraine”, which came into force on 01.01.2019, the Ministry of Finance has been granted the right to receive free of charge information containing bank secrecy and personal data, as well as access to automated information and reference systems, registries and databases, the owner (administrator) of which is the state or local self-government bodies.
The Ministry of Finance has been provided with such access for the purpose of verification and monitoring of pensions, assistance, benefits, subsidies and other social payments made at the expense of state or local budgets, funds of compulsory state social and pension insurance, in order to ensure targeting and prevention of assignment, accrual or the exercise of unlawful social benefits. At the same time, obtaining natural persons’ consent thereto is not required.

Cabinet of Ministers has approved the list of childhood diseases, which give the right to an unpaid leave

Effective January 01, 2019, the Resolution of the Cabinet of Ministers of Ukraine No. 1162. “On Approval of the List of Serious Illnesses, Disorders, Injuries, Statuses which Grant the Employee the Right to Unpaid Leave Pertaining to a Child for Whom Disability Has Not Been Established” dated December 27, 2018, entered into force, according to the second paragraph of Clause 3, Part One of Article 25 of the Law of Ukraine “On Vacations”.
Thus, mothers or other persons are mandatorily granted unpaid leave at the employee’s request, if a child with no disability established, suffers from severe perinatal impairment of the nervous system, severe congenital developmental defect, a rare orphan disease, oncologic, oncohematological disease, cerebral palsy in children, severe mental disorder, acute or chronic disease of the kidneys of stage 4, not to exceed the moment when the child reaches the age of sixteen.