The EU Parliament pushes for special tribunal to punish for russian and belarusian crimes against Ukraine
On 19 January 2023, the European Parliament adopted a resolution to create a special international tribunal to investigate crimes of aggression against Ukraine.
472 MEPs voted in favour, 33 abstained and 19 against.
The resolution demands the political and military leadership of russia and belarus be held liable for crimes against Ukraine.
It is pointed out that such a tribunal should have the jurisdiction to investigate not only the crimes of russia against Ukraine, but also those committed by belarus.
It is also emphasized that EU preparatory work on the special tribunal should begin immediately and in tight cooperation with Ukraine.
From now on Diia City residents must submit a report to the regulatory authorities
In 2023 Diya City residents must submit a report to the regulatory authorities for the first time.
In particular, according to the Law of Ukraine No. 1946 dated 14.12.2021, the 2022 calendar year is the first reporting period for the special taxation regime for Diia City residents.
Let us please remind that the special taxation regime for Diia City residents provides for the possibility of switching to corporate income tax at the rate of 9%. In addition, only certain transactions are taxed.
Ban for gambling businesses to use the simplified taxation system: the law has been adopted
On 12 January 2023, the Verkhovna Rada of Ukraine adopted a law prohibiting the gambling business from staying on the simplified taxation system (draft law No. 8079).
Thus, the law returns the restriction of staying on the simplified taxation system for business entities that carry out activities related to the organization / holding of gambling games, lotteries (except distribution of lotteries), betting (bookmaking bet, totalizer bet).
The law comes into force immediately from the day of its official publication and from the next day all gambling business must switch to the full rate of taxation.
The law is pending the President of Ukraine’s signature.
Taxes and utilities may be paid with electronic money: the law has been adopted
On 12 January 2023, the Verkhovna Rada of Ukraine adopted a law that provides for the possibility of paying taxes and utilities with electronic money (draft law No. 4366).
According to the statement of Mr. Oleksiy Goncharenko MP, the law shall help legalize electronic money and provide an opportunity to pay taxes and utility services with it.
The law is pending the President of Ukraine’s signature.
The Law of Ukraine “On indexation of monetary incomes of the population” has been suspended
According to paragraph 3 of the Final Provisions of the Law of Ukraine “On the State Budget of Ukraine for 2023”, the Law of Ukraine “On Indexation of the Population’s Monetary Income” is suspended for 2023.
Thus, in 2023, employers are not required to calculate wage indexation.
The noted above also applies to all other incomes of individuals indexed according to the Law: pensions, scholarships, monetary security etc.
At the same time, the employer may decide on additional incentive payments in connection with the high level of inflation in Ukraine.