Which Women Should Register for Mil Service from 1 Oct 2023, Remote Business of Non-residents, Tax Audits Restoration

Which Women Should Register for Military Service from 1 Oct 2023?

Let us please remind you that the effective laws of Ukraine establish the obligation for women of medical specialties and professions to register in the military records of conscripts.

Thus, according to the Law of Ukraine dated 07.10.2022 No. 2664-IX women are subject to this obligation only if they simultaneously meet the following three criteria:

  • suitable for military service due to health condition (suitability for military service is determined by the military medical commission);
  • suitable for military service by age (age limits for military service are established by Article 22 of Law No. 2232);
  • graduated from professional (vocational-technical), professional pre-higher or higher education institutions and obtained a medical or pharmaceutical specialty.

Herewith, in accordance with Order of the Ministry of Defense of Ukraine dated 07.02.2022 No. 35, women who have a specialty or profession related to the military ones are registered in military register of conscripts voluntarily.

The list of such specialties and professions is determined by Order of the Ministry of Defense dated 11.10.2021 No. 313.

New Opportunities for Remote Business of Non-residents in Ukraine

Let us please remind you that back in April 2023, the law came into force, providing for the creation of the so-called “E-residency” system in Ukraine – a legal mechanism that will allow foreigners to create and conduct business in Ukraine online, without any need to be in the territory of Ukraine.

Currently, national authorities are actively working on the practical aspects of creating the “E-residency” system, which will allow this mechanism to be launched in the near future.

Thus, on 05.09.2023, the Cabinet of Ministers approved the “Procedure for obtaining and canceling the status of electronic resident (e-resident), identifying persons who intend to obtain the status of e-resident and granting them qualified electronic trust services”, as well as “Procedure for the formation and management of the E-resident information system”.

Acquisition of the e-resident status by a foreigner does not give any advantages compared with other foreigners regarding staying in the territory of Ukraine and crossing the state border, exercising the right to temporary or permanent residence in Ukraine, acceptance to Ukrainian citizenship, recognition as a refugee or a person in need of additional protection.

According to the statement of the Ministry of Digital Affairs, e-residency of Ukraine will not be available to citizens of russia and belarus, as well as countries included in the FATF “gray” or “black” lists citizens. Also, e-residents will not be able to provide services to Ukrainian citizens. That is, they will work exclusively with other foreigners.

Cabinet of Ministers Approved Draft Law on Moratorium on Tax Audits Cancellation

On 05.09.2023, the Cabinet of Ministers approved the draft law “On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the cancellation of the moratorium on tax audits”.

The draft law proposes the full restoration of documentary (scheduled and unscheduled) audits, carrying out of which was prohibited until the termination or cancellation of the state of emergency, martial law in the territory of Ukraine, starting from 01.10.2023.

It is stated that such audits may be carried out during martial law only if there are safe conditions.

Currently, the draft law is expected to be sent to the Verkhovna Rada of Ukraine for consideration.