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The Business Ombudsman Council provides recommendations to state bodies on the basis of individual cases and in accordance with published systemic reports. Here we have collected information on the implementation status of systemic recommendations only.

Report name
Issued recommendations
Execution status

Systemic report "How business can seek execution of court decisions in Ukraine"

To develop a legislative package which would be aimed at approximation of mandates of private and state enforcers, including consideration of an option to empower private enforcers to enforce decisions in the public sphere.

Cabinet of Ministers of Ukraine

In process

Jointly with other concerned bodies, to develop and to ensure adoption of by-laws that would ensure full implementation of the system of automated seizure of funds on bank accounts and the document flow of enforcers with persons involved in the court decisions enforcement process.

Cabinet of Ministers of Ukraine

Not started - new recommendation

Jointly with other concerned bodies, to develop and to ensure adoption of by-laws that would grant public and private enforcers free access, in particular, but not limited, to the following state registers and databases:  

• Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations  

• Hereditary Register  

• Unified Register of Powers of Attorney  

• Information Portal of the National Police of Ukraine – “Harpoon” Information subsystem  

• Register of Administrative Offenses in the Field of Road Safety  

• System for automatic recording of administrative offenses in the field of road safety  

• Unified State Register of Vehicles  • Unified State Demographic Register  

• Registers of territorial communities  

• Unified information and analytical migration processes management system  

• Database “Information on Foreigners and Stateless Persons Who Have Exceeded Passport Documents Registration Term in Ukraine"  

• Unified information database on internally displaced persons  

• Register of warehouse documents for grain  

• Unified State Register of Animals  

• State statistical survey “Areas, Gross Harvests and Yields of Crops, Fruits, Berries and Grapes"  

• Unified Register of Automated Accounting of Tractors, Self-Propelled Chassis, Self-Propelled Agricultural, Road-Building and Reclamation Machines, Agricultural Machinery, Other Mechanisms  • Register of Lifting Machinery (cranes and machines, elevators, escalators, cable cars, lifts, funiculars, etc.), Steam and Water Boilers, Pressure Vessels, Steam and Hot Water Pipelines, Attractions, Oil and Gas Complex Facilities, Other Objects of Oil and Gas Complex and Other Facilities.  

• Unified electronic automated accounting system  

• “Tax block” information system  

• “Inspector” customs clearance automated system  

• Register of Permits  

• State registers of patents of Ukraine for inventions, utility models and industrial designs  

• State Register of Certificates of Copyright Registration for a Work

Cabinet of Ministers of Ukraine

Not started - new recommendation

To finalize the Procedure for Cooperation between the Ministry of Internal Affairs of Ukraine, the National Police of Ukraine and bodies and persons enforcing court decisions and decisions of other bodies, approved with the Order of the Ministry of Justice of Ukraine and the Ministry of Internal Affairs of Ukraine No. 64/261/5 dated 30.01.2018, defining forms of interaction and specifying responsibilities of police officers during enforcement actions.

Ministry of Internal Affairs of Ukraine

Not started - new recommendation

To develop and to ensure approval of legal regulations, which would provide an opportunity to enter information about non-enforced obliging decisions by state bodies in the Register of Debtors.

Cabinet of Ministers of Ukraine
Ministry of Justice

Not started - new recommendation

To initiate creation of a modern information system which would meet substantial needs of the enforcement procedure participants, taking into account the best world practices.

Ministry of Justice

Not started - new recommendation

To ensure publication of decisions of the Disciplinary Commission of Private Enforcers on the Ministry of Justice of Ukraine official website (in an impersonal form, if necessary), in particular, by way of initiating respective amendments to the legislation.

Ministry of Justice

Not started - new recommendation

To develop and to approve a legal act that would provide for supplementing the Unified State Register of Court Decisions with information on the status of execution of decisions published in the public domain.

Ministry of Justice
State Judicial Administration

Not started - new recommendation

To create and to submit a draft Roadmap for the Cabinet of Ministers of Ukraine consideration to cancel moratoria in the decisions enforcement sphere. When preparing the draft, one should ensure the following:  

• assessment of the reasons that led to introduction of moratoria and the extent to which goals set by the state were achieved,  

• their proportionality and actual effectiveness assessment.

Cabinet of Ministers of Ukraine

In process

Engaging concerned government agencies, should ensure the development of the National Strategy regarding gradual elimination of those moratoria on enforcement of court decisions, the relevance of which is retained in accordance with the analysis conducted by the Ministry of Justice of Ukraine.

Cabinet of Ministers of Ukraine

Not started - new recommendation

In case of confirmation of certain moratoria’s relevance:  

• in the context of moratoria on debtors – state-owned enterprises or enterprises with a qualifying share of the state – to consider and to initiate introduction of effective alternative mechanisms to satisfy creditors' claims during the respective moratoria being in force.  

• when raising the issue of extending the moratorium before the Verkhovna Rada of Ukraine, to provide for its extension only to those legal relations that took place before such an extension and conditioned actual introduction of the relevant restrictions, refraining from expanding the scope of such restrictions.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To develop and to submit to the Verkhovna Rada of Ukraine a draft law on amendments to the Law of Ukraine “On Enforcement Proceedings” to increase the fine amount provided for in Art. 75 of the Law of Ukraine “On Enforcement Proceedings”, as of January 2021, and introduction of a mechanism for directing a part of the fine amount paid by the debtor according to the court decision, to compensate for damage caused to the person by delayed non-compliance with the court decision.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To develop and to submit to the Verkhovna Rada of Ukraine a draft law amending Art. 185-6 of the Code of Ukraine on Administrative Offences to increase the penalty amount for leaving a separate court ruling without consideration or failure to take steps to eliminate violations of the law specified therein, as well as to expand the effect of this norm to any effective court decision.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To develop and to submit to the Verkhovna Rada of Ukraine a draft law amending Art. 382 of the Criminal Code of Ukraine to introduce criminal liability not only for deliberate non-execution or hindering the execution of a court decision, but also for ignoring a court decision that has entered into force, and/or failure to take measures necessary to implement a court decision that has entered into force.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To review the existing approach to the disciplinary liability of the state servants in the context of delays, neglection, or refusal to actually implement the effective court decision. 

Cabinet of Ministers of Ukraine

Not started - new recommendation

Among the key indicators of results, effectiveness and quality of service of the state servants who hold positions of heads of central executive bodies – to include indicators that reflect the results of court appeals against decisions, actions, inaction of the relevant body against business and actual implementation of the effective court decisions.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To ensure implementation of control function over execution of court decisions in state bodies, for instance, by creating staffing positions responsible for this area of activity for the state bodies against which over 1,000 court decisions are rendered per year.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To ensure implementation of procedures for reviewing the law application practice of state bodies based on judicial practice being formed in certain categories of cases or legal norms, which directly indicate systemic violations of the law by the state body.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To develop and to submit to the Verkhovna Rada of Ukraine a draft law on amendments to the Criminal Procedural Code of Ukraine to:  

(1) set a deadline for implementation of investigative judges’ rulings issued in the pre-trial investigation of criminal proceedings;  

(2) introduce a mechanism for charging a fine for non-execution of such rulings;  

(3) direct a part of the fine amount paid by the debtor under the court decision to compensate the damages caused by delayed non-execution of the court decision to the person in whose favor the decision was rendered. 

Cabinet of Ministers of Ukraine

Not started - new recommendation

To develop and to implement a mechanism to monitor the number of investigative judges’ rulings issued in the pre-trial investigation of criminal proceedings and to monitor their implementation status.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To amend internal regulations and to take appropriate organizational steps in order to indicate a responsible department with functions of:  

(1) monitoring court decisions to be executed,  

(2) monitoring the process of such decisions execution and  

(3) preparation of regular public reports on the implementation, as well as on problematic issues creating obstacles to proper court decisions execution.

State Tax Service of Ukraine
State Customs Service

Not started - new recommendation

To adjust the administrative practice, when applying certain legislation, with regard to the case-law on similar issues. This should provide not only for formal monitoring, but also for a real change in the law application practice of a state body. In particular, to amend the regulations related to the administrative appeal procedure and to oblige the authorities to add a brief overview of the relevant court practice in the text of each decision made as a result of the administrative appeal procedure and/or to make the decision in line with the court practice or to provide relevant reasoning for deviations from it. The criterion for changing law application practice may be a significant change in the results of court proceedings (up to the rate of decision-making to satisfy the claim of business entities to the state body no more than 40% in the respective categories of cases) or a significant reduction in the total number of lawsuits (mutatis mutandis/in other conditions being equal).

State Tax Service of Ukraine
State Customs Service

Not started - new recommendation

To amend the Procedure for organizing the work of State Tax Service of Ukraine authorities during preparation and support of cases in courts, approved with the State Tax Service of Ukraine Order dated 17.10.2019 No. 124, and/or other applicable regulations, according to which:  

• to ensure the possibility of making a decision on appealing/not appealing against a court decision within the appeal/cassation appeal terms;  

• to set criteria for simplifying a decision on further judicial appeal ineffectiveness, in particular: when (1) the administrative court of first instance ruled in favor of the taxpayer, (2) such a decision was upheld by the court of appeal and (3) the dispute financial result is insignificant for the budget (for example, up to UAH 100,000) – the tax authority will recognize such a decision and will not appeal it in cassation, except when decisions are contrary to the practice of the Supreme Court/Supreme Court of Ukraine in similar cases.

State Tax Service of Ukraine

Not started - new recommendation

To continue working on the draft law on amendments to the administrative and criminal legislation as regards the full-fledged launch of the Bureau of Economic Security of Ukraine with explicit determination of its jurisdiction to investigate economic crimes.

Cabinet of Ministers of Ukraine

In process

To communicate the need for responsible and balanced carrying out of their functions among the central executive bodies, given the potential disputes that may be referred to international courts/arbitration.

Cabinet of Ministers of Ukraine

Not started - new recommendation

To arrange separate accounting of enforcement proceedings regarding decisions of international courts/arbitrations as such carrying a potential risk of investment disputes a party to which will be the state, as well as to arrange regular reporting on these issues.

Ministry of Justice

Not started - new recommendation

Systemic report "Administering taxes paid by business"

The Ministry of Finance of Ukraine and the State Tax Service of Ukraine – to develop and submit for approval, while the Cabinet of Ministers of Ukraine – to approve (i) draft amendments to the Procedure for Maintaining the Unified Register of Tax Invoices, approved by the Cabinet of Ministers of Ukraine Resolution, dated December 29, 2010 No. 1246; or (ii) a separate legislative act governing practical implementation of the rule set forth in paragraph 13 of Clause 201.10 of Article 201 of the TCU. Such amendments should introduce procedure enabling taxpayers to approach tax authority with the statement/application that TI/AC lodged for registration was not processed in the due time and enclose relevant evidence thereto. Having reviewed such statement/application, tax authority should, within reasonable time, issue a conclusion, constituting ground for making corrections with the URTI (so that the date when TI was proved to have been lodged for registration would be specified as the date of its actual registration).

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

The Ministry of Finance of Ukraine and the State Tax Service of Ukraine - if necessary, to develop and submit to the Cabinet of Ministers of Ukraine, and the Cabinet of Ministers of Ukraine – to submit to the Verkhovna Rada of Ukraine the Draft law of Ukraine introducing amendments to paragraph 73 of subsection 2 of section XX "Transitional Provisions" of the TCU, by replacing in the first paragraph and in the second paragraph words and figures "prior to December 31, 2019" with words "prior to entry into force of the Law of Ukraine" On Introducing Amendments to the Tax Code Ukraine Aimed at Improving Tax Administration and Elimination of Technical and Logical Inconsistencies in Tax Legislation".

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

Implemented

To issue a new official explanation to withdraw the previous ones and advise taxpayers and tax authorities that the current wording of Article 120-1 of the TCU does not allow imposing penalties for breach of registration deadline or failure to register ACs containing negative VAT amount with the URTI since the basis for the penalty is a negative amount.

State Tax Service of Ukraine
Ministry of Finance

In process

The Ministry of Finance of Ukraine and/or the State Tax Service of Ukraine - if necessary, to develop and submit to the Cabinet of Ministers of Ukraine, and the Cabinet of Ministers of Ukraine – to submit to the Verkhovna Rada of Ukraine the Draft law of Ukraine introducing amendments to Article 120-1 of the TCU providing that, while determining basis for imposing the fine, an absolute value (module) of the amount of VAT in the TI/AC shall be employed.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

The Ministry of Finance of Ukraine and the State Tax Service of Ukraine - to develop and submit for the approval of the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to submit to the Verkhovna Rada of Ukraine the Draft law of Ukraine introducing amendments to Article 120-1 of the TCU. Such amendments should provide that if taxpayer is subjected to penalty (financial sanction) foreseen by Article 123 of the TCU due to accrual by tax authority of VAT liabilities or reduction of the amount of VAT refund due under particular transaction related to supply of goods/services – penalties provided for in paragraph two of this paragraph and clause 120-1.1 of this Article shall not apply to such a taxpayer. Alternatively, amendments may be introduced to clause 201.10 of Article 201 of the TCU, where a special period for registration of TI / AC in case of accrual of VAT liability by tax authority could be specified, starting from the date when the respective VAT obligation acquires “agreed” status.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To undertake all required measures (including organizational and technical), which will ensure restoring SEA VAT indicators of those VAT payers whose registration had been annulled and subsequently renewed, without the need for the taxpayers to go to courts requesting restoration of such indicators. If it is necessary to implement foregoing recommendations - to develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No.569 and/or other delegated legislative acts.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

Implemented

To undertake all required measures (including organizational and technical), which will ensure transferring SEA VAT indicators from one VAT payer to another in case of corporate reorganization, without the need for taxpayers to go to courts requesting transfer of such indicators.

If it is necessary to implement foregoing recommendations - to develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No.569 and/or other delegated legislative acts.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To undertake all required measures (including organizational and technical), which will ensure Saving SEA VAT indicators in case of closure and opening new e-account in the SEA VAT (except for certain cases when such indicators should not be saved, if such cases are clearly stipulated by the law).

If it is necessary to implement foregoing recommendations - to develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No.569 and/or other delegated legislative acts.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To undertake all required measures (including organizational and technical), which will ensure Implementing court decisions obliging STS/SFS (their regional bodies) to adjust the registration limit and/or other indicators of VAT payers in the SEA. The STS should be able to promptly correct indicators in the SEA manually, based on an internal document (order, the working group conclusion, etc.) issued by respective officials. The implementation of court decisions should be ensured within a reasonable time-limit upon their entry into force (within the period not exceeding 1 month), provided that the court decision was sent by the court to the STS/SFS (its regional authority) or handed over to their representative.

If it is necessary to implement foregoing recommendations - to develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No.569 and/or other delegated legislative acts.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To undertake all required measures (including organizational and technical), which will ensure implementation of court decisions obliging to release VAT payers’ registration limits or funds on e-accounts in the SEA. Such court decisions should be implemented within a reasonable period of time upon their entry into force (not exceeding 10 calendar days), provided the court decision was sent to the STS/SFS (its regional authority) or handed over to its representative.

If it is necessary to implement foregoing recommendations - to develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No.569 and/or other delegated legislative acts.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To issue a letter of explanation binding for all regional tax authorities (or other similar document, such as methodological guidelines, internal procedure of the STS, etc.), and/or, if necessary, to develop and submit for approval to the Cabinet of Ministers of Ukraine (while the Cabinet of Ministers of Ukraine – to approve) a package of amendments to the Procedure No. 1165 to refine and specify list of instances, when taxpayers should be qualified as those which match clause 8 of taxpayers’ risk criteria set forth in Annex 1 to the Procedure No.1165 (in particular, it should be specified that this clause can be used only in case of signs of sham business transactions in regard of which a taxpayer issued TIs/ACs to buyers - VAT payers, thus enabling the latter to form a VAT tax credit at the expense of probably “sham” VAT or transfer an allegedly “sham” VAT to third parties)

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To issue a letter of explanation binding for all regional tax authorities (or other similar document, such as methodological guidelines, internal procedure of the STS, etc.), and/or, if necessary, to develop and submit for approval to the Cabinet of Ministers of Ukraine (while the Cabinet of Ministers of Ukraine – to approve) a package of amendments to the Procedure No. 1165 to Establish minimal standards of substantiation (justification) of decisions evidencing adherence of a taxpayer to risk criteria. It should be clearly stated that such decisions must include at least the following information: ‐    exact sources of tax information used; ‐    what business transactions are risky, with indication of names of counterparties and their Tax IDs; types of business transactions; codes of types of goods or services; ‐    reference to specific signs evidencing risky nature of such business transactions.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To issue a letter of explanation binding for all regional tax authorities (or other similar document, such as methodological guidelines, internal procedure of the STS, etc.), and/or, if necessary, to develop and submit for approval to the Cabinet of Ministers of Ukraine (while the Cabinet of Ministers of Ukraine – to approve) a package of amendments to the Procedure No. 1165 to determine that decisions of regional level commissions on adherence to risk criteria and on rejection of taxpayers’ data tables can be appealed by taxpayers with the STS in accordance with Article 56 of the TCU, and such appeals should be considered under the Procedure No.916, unless a special procedure of their consideration is established by law.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to submit to the Verkhovna Rada of Ukraine the Draft Law of Ukraine introducing amendments to Clause 56.23 of Article 56 of the TCU to directly foresee the possibility of appeal of decisions on adherence with risk criteria and on rejection of taxpayers’ data tables in accordance with the procedure set forth in that Clause. After introduction of such amendments to the TCU, - the Procedure No. 1165 should be amended accordingly.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To develop and submit for approval to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to approve draft amendments to the Procedure No. 1165 and/or Procedure No. 1246, which would introduce a deadline within which suspended TI/AC must be registered with the URTI in accordance with the court decision. Such a term should be reasonable (to allow the STS to ensure its strict following) and should not exceed 15 calendar days from the date when the court decision enters into force. After such amendments entered into force, all episodes of missing the specified deadline shall be the basis for carrying out official internal investigations by the STS and bringing guilty persons to liability.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine – to submit to the Verkhovna Rada of Ukraine the Draft Law of Ukraine introducing amendments to the TCU, which will vest the taxpayer with the right to receive from the State Budget of Ukraine interests at a rate equal to 120% of the discount rate of the NBU, established at the time of accrual of interests, for the entire period during which such a taxpayer was unlawfully deprived of a right to form VAT tax credit or reduce its VAT tax liabilities, and to have the amount of its registration limit in the SEA VAT increased accordingly, due to illicit refusal to register suspended TI/AC with the URTI. Interests should be accrued from the date of entry into force of the decision of the relevant Commission on refusal in registration of TI/AC till the day when TI/AC is actually registered with the URTI on the basis of a court decision.

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To prepare a summary of court practice of the ACC/SC in this category of cases, which would describe legal and factual reasons why regional level commissions’ decisions on refusal to register suspended TIs/ACs are usually recognized by courts as unlawful and cancelled.

State Tax Service of Ukraine

In process

To develop and publish the Action Plan to address widespread (systemic) grounds for which numerous illegal decisions are made by regional level commissions subsequently cancelled by courts. Such action plan may include: 18.1.    measures aimed at improving regional and central level commissions effectiveness (more substantiated reasoning of decisions, etc.);  18.2.    measures aimed at improving the quality of representation of tax authorities in courts in such cases;  18.3.    initiating amendments to legislative provisions, which are vague, inconsistent, or ambiguous. 

State Tax Service of Ukraine

In process

Revoke the SFS’s letter dated November 29, 2019, No. 35/99-99-11-04-04-18, the letter of the Ministry of Finance dated November 8, 2017, No.11310-09-10/30469 and other similar explanatory and informational documents denying principle of “indisputability” of the VAT tax credit confirmed by TIs/ACs registered with the URTI during the period of SMKOR’s functioning.  

Issue a new explanatory letter - and introduce amendments to respective sources of secondary legislation and internal rules and regulations of the STS (including the Procedure No. 543 or a more recent equivalent) - to expressly acknowledge that the taxpayer’s VAT tax credit confirmed by the TI/AC registered with the URTI during the period of the SMKOR’s functioning cannot be reduced based on tax audit’s findings.

State Tax Service of Ukraine
Ministry of Finance

In process

To develop and submit to the Cabinet of Ministers of Ukraine, while the Cabinet of Ministers of Ukraine - to submit to the Verkhovna Rada of Ukraine the Draft Law of Ukraine on introducing amendments to the TCU, which would establish that the amount of VAT tax credit confirmed by TIs/ACs registered with the URTI during the period of validity of para 201.16 of the TCU - cannot be reduced by tax authority based on tax audit findings, with exceptions directly stipulated by the TCU (which, if stipulated, may include the case of discovering a criminal offence committed by persons involved in the preparation, registration or receipt of such TI/ACs, as well as the preparation of primary documents confirming business transactions to which such TI/ACs relate).

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

In process

To complete filling the Temporary Register of Applications for VAT Amounts Refund submitted prior to February 1, 2016 in whose regard as at 1 January 2017 the VAT has not been refunded;  

To ensure including expenditures necessary to refund foregoing amounts of VAT to the draft State Budget of Ukraine for 2021 (and, if necessary - in the subsequent years) to be submitted to the Cabinet of Ministers of Ukraine (while the Cabinet of Ministers of Ukraine – to ensure preservation of such expenditures in the version of the draft State Budget of Ukraine submitted to the Verkhovna Rada of Ukraine).

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

Not started

To ensure adjustment of technical settings of ITS "Tax Block" (and other automated systems) to ensure that information on amounts of VAT refund agreed by results of adjudication is entered into with the VAT Refund Register immediately after entry into force of the relevant court decision, regardless of the cassation process (except cases where the court of cassation by its ruling suspended the effect or enforcement of the court decision).

State Tax Service of Ukraine
Ministry of Finance

In process

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at ensuring practical possibility of writing off arrears amount under the unified social contribution, as well as penalties and fines accrued on it, to individual entrepreneurs who, as at the date of the Law No.592 entry into force included information about themselves in the USR and made an entry on activity termination (i.e. took separate actions established by paragraph 9-15 of Section VIII "Final and Transitional Provisions” of the USC Law, but as at the date of Law No.592 entry into force have pending arrears under the USC emerged in the period from January 1, 2017, to the date of registration of their activity termination).

State Tax Service of Ukraine
Ministry of Finance

Implemented

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at abolition of legal grounds for accrual by the tax authority of the single contribution for June-August 2020 to persons who used the mechanism established by the paragraph 9-15 of Section VIII "Final and Transitional Provisions" of the USC Law, and received a positive decision on full or partial write-off regarding the USC arrears, accrued since January 1, 2017, as well as the relevant fines and penalties

State Tax Service of Ukraine
Ministry of Finance

Implemented

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at establishing legal consequences of delaying by the supervisory authority the time for issuing notices for payment of debt (arrears) as well as decisions on penalties and accrual of fines for non-payment (non-transfer) or late payment (late transfer) of a unified social contribution

State Tax Service of Ukraine
Ministry of Finance

In process

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at establishing legal consequences of delaying by the supervisory authority the time for issuing notices for payment of debt (arrears) as well as decisions on penalties and accrual of fines for non-payment (non-transfer) or late payment (late transfer) of a unified social contribution

State Tax Service of Ukraine
Ministry of Finance

Not started

To amend the Procedure No.435 with respect to: 

introduction of a mechanism for self-correction of errors by the USC payers regarding monetary indicators values declared in the report on the amounts of accrued income of insured persons and the amount of accrued unified social contribution; 

provision for the possibility and establishment of the procedure for withdrawal of the USC report submitted by the privileged person

Ministry of Finance

Not started

To amend the Instruction No.449 regarding establishing the obligation to add a detailed calculation of arrears amount under the unified social contribution to the notice issued by the tax authority, which is sent (furnished) to legal entities and individuals

Ministry of Finance

In process

To bring the procedure for consideration by the supervisory authorities of appeals against payment notices on arrears under the unified social contribution for the obligatory state social insurance fund and on decisions on accrual of fines and imposition of penalties in line with the USC Law and harmonize it with the Procedure No.916.

Ministry of Finance

In process

To conduct a comprehensive awareness campaign about provisions of the Law No.592 for business entities that were established and registered before July 1, 2004, but information about which was not included in the USR.

State Tax Service of Ukraine

Implemented

To adjust USC arrears amounts accrued from April 14, 2014, to February 13, 2020, to taxpayers registered with tax authorities located in the territory of the ATO/JFO

State Tax Service of Ukraine

In process

To ensure consistence of the procedure for reviewing appeals of business entities against TNDs on PIT and related notices for payment of debt (arrears) under the USC through simultaneous review of such appeals materials and sound administrative appeal outcomes in this part

State Tax Service of Ukraine

Not started

To develop draft amendments to the TCU aimed at clarifying rules governing application of top (maximum) single tax rate (paragraph 293.7 of Article 293 of the TCU).

State Tax Service of Ukraine
Ministry of Finance

In process

To develop draft amendments to the TCU aimed at clarifying rules governing single tax payer’s re-registration during the calendar year by an individual entrepreneur, who, as at the beginning of the calendar year, had an ongoing registration (i.e. did not submit a separate application for transition to a simplified taxation scheme) and during this year:      

voluntarily switched to payment of other taxes and fees, but attempts to return to a simplified taxation system;          

registered termination of business activity, after which re-registered as an entrepreneur and attempts to qualify for the simplified taxation system.

Ministry of Finance
State Tax Service of Ukraine

Not started

To develop draft amendments to the TCU aimed at cancelling liability in the form of loss of the right to enjoy the simplified taxation system in case of receiving income corresponding to the SIC codes contained in the USR, but not reflected in the Register of Single Tax Payers (clause 7 of sub-paragraph 298.2.3 of paragraph 298.2 of Article 298 of the TCU).

State Tax Service of Ukraine
Ministry of Finance

In process

To create a working group to re-consider current approach to the level of liability established in the TCU for taxpayer’s illegal staying on the simplified taxation system.

Ministry of Finance

In process

To conduct awareness (information) campaign among single taxpayers to advise them on the substance of legislative provisions governing scope of their liability for breaching the rules of staying on the simplified taxation system.

State Tax Service of Ukraine

In process

The State Tax Service of Ukraine – to issue a letter of explanation on the transactions having no reasonable economic reason (no business purpose): i. provide detailed explanations about criteria employed for identifying transactions having no reasonable economic reason (business purpose); ii. provide examples demonstrating tax authority’s approach employed while proving the lack of a reasonable economic reason (business purpose) in certain commercial transactions.

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.

State Tax Service of Ukraine
Ministry of Finance

Not started

The State Tax Service of Ukraine – to issue a letter of explanation on the CPT’s advances while paying dividends: i. Confirm correctness of employing CPT’s real object of taxation for Q4 of the reporting year; ii.  Dismiss usage of “anticipated” object of taxation to be received by dividing the object of taxation for the whole year by 12 and multiplying by 3 (as provided for by existing letters of the SFS).

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.

State Tax Service of Ukraine
Ministry of Finance

In process

The State Tax Service of Ukraine – to issue a letter of explanation on the recordation of exchange rate differences under liabilities expressed in foreign currencies: i. set out clear criteria for determining whether non-resident companies are a subsidiary, associate, or a joint venture, a branch, a representative office or other division of companies - borrowers, ii. provide a list of criteria (non-exhaustive) proving that the obligation owed to non-residents under loan agreements was such that prepayment thereof was not planned and improbable in the near future.

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.

State Tax Service of Ukraine
Ministry of Finance

Implemented

The State Tax Service of Ukraine – to issue a letter of explanation on the debt-to-equity swap and increase of a debtor entity’s own capital at the expense of additional contributions: i. confirm that entities applying IFRS in their activities may recognize their liabilities settled if the creditor (who is not a related party) has forgiven the existing debt; ii. at the same time, however, make a reservation that: a. corresponding obligation’s reduction will affect the entity’s income only if the creditor is a third party and not the owner (participant, shareholder) of the respective debtor in such obligation; and that b. size of an owner's share, as well as claims received in exchange (to seek refund, payment of dividends, etc.) do not matter when applying this criterion.

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.   

State Tax Service of Ukraine
Ministry of Finance

Implemented

To amend the Procedure for Forming Plan-Schedule of Scheduled Documentary Tax Audits of Taxpayers, approved by the Order of the Ministry of Finance of Ukraine No. 524, dated June 2, 2015, to align it with the norms of the Law of Ukraine, dated January 16, 2020, No. 466-IX, which would contain an exhaustive list of cases falling under the notion of “technical error” as the reason for adjusting plan-schedule for the purposes of application of Article 77.2 of the TCU. In no case shall such a list broaden the tax authorities’ powers

Ministry of Finance

In process

To bring to the knowledge of the local tax authorities customary court practice, according to which the grounds for seizure of property, foreseen by Article 94.2.8 of the TCU, is the taxpayer’s refusal to take an inventory at all rather than a refusal to take it in the presence of tax officials

State Tax Service of Ukraine

In process

To ensure disclosure of information on the results of control and audit measures in a unified data format, as well as to enable the user to work effectively with the disclosed data, particularly, perform a “smart” search, group data and compare them.

State Tax Service of Ukraine

In process

To set an annual KPI for the State Tax Service of Ukraine to measure effectiveness of the risk-oriented approach. The KPI should measure the ratio of scheduled to unscheduled (i.e., initiated by the tax authority) audits of taxpayers in the reporting period, as well as should provide for a gradual increase in the number of scheduled audits and a decrease in unscheduled ones.

Ministry of Finance

In process

Enable taxpayers, representatives of the Business Ombudsman Council, the Ministry of Finance of Ukraine, as well as local controlling authorities and other authorities to participate in consideration of complaint’s materials by teleconference or videoconference. For this purpose: 

The Ministry of Finance of Ukraine – to ensure introduction of appropriate amendments to the Procedure for Registration and Filing Complaints by Taxpayers and Their Consideration by Tax Authorities, approved by the Order of the Ministry of Finance of Ukraine dated October 21, 2015 No. 916. 

The State Tax Service of Ukraine – to implement the relevant technical capability.

State Tax Service of Ukraine
Ministry of Finance

In process

To secure co-operation with key public authorities, whose representatives are worth being engaged in consideration of materials of taxpayers’ complaints within the administrative appeal (such as, the Ministry of Finance of Ukraine, the NBU, the State Geological Cadastre; this list is non-exhaustive).

State Tax Service of Ukraine

In process

To publish decisions of the STS adopted following consideration of taxpayers’ complaints on its official website. Publication should be in the form of the registry and subject to compliance with data confidentiality and protection requirements. The registry must contain information on subsequent appeal of the corresponding decision in court (if any) and its results. 

State Tax Service of Ukraine

In process

To introduce a system enabling monitoring and systematization of results of tax disputes’ consideration within administrative and judicial proceedings; as well as bringing them to the attention of other STS departments to unify approaches to both tax administration and employing case law while considering taxpayer’s complaints.

State Tax Service of Ukraine

Not started

To establish new KPIs for the STS, which would measure results of consideration of taxpayers' objections to tax audit reports. Meanwhile, the STS shall ensure (1) collection of maximum amount of relevant information, including names and surnames of tax authorities’ officials regularly rendering unsubstantiated decisions; and (2) publication of key indicators of such statistics on the STS’s website.

Ministry of Finance

In process

To establish new KPIs for the STS in terms of administrative appeal – such KPIs to be set separately for each department involved and, accordingly, separately assess performance of these KPIs. The relevant statistics should be regularly published in full on the STS official website.

Ministry of Finance

In process

To approve a new composition of the Expert Council with preserving current balance between public sector, business associations and expert community. To appoint at certain administrative position in the Expert Council (one of the deputies of the head, etc.) an official who will have an organization of the Expert Council’s work among his/her key responsibilities and who will have sufficient powers to organize its effective operation.  

Systemize issues requiring issuance of the GTC (based on proposals that received from members of the Expert Council and information from other sources about current problems in the tax sphere), approve and bring to attention of members of the Expert Council a plan of work of the MoF on issuance of GTCs. Such a plan should include, inter alia, a list of all draft GTCs (topics for GTSc) that MoF plans to process with establishing their priority (taking into account opinions of members of the Expert Council), the order and terms of consideration. Such a plan should be regularly updated or replaced by a new one for the next period (for example, a quarter or six months). 

Increase the frequency of meetings of the Expert Council, bringing it at least to the figure specified in paragraph 11 of Regulation on the Expert Council on preparation of GTCs of the MoF, approved by the Order of the MoF dated November 20, 2017, No. 948 (“Meetings of the Expert Council are held as needed, but at least once a quarter”.).  

Increase a number of drafts GTCs discussed and voted in every meeting of the Expert Council up to at least 5.  

Use extensively within the period between meetings of the Expert Council a practice of processing drafts GTCs remotely through exchange of amendments and comments and voting in the electronic form.             

Ministry of Finance

Implemented

Cease the practice of explaining important matters related to really controversial issues in tax legislation by publishing answers to FAQs in the PIR. FAQs in the PIR (which is an informational resource not intended for generating new legal positions) should relate only to indisputable matters, or to those regarding which GTCs were already issued, or those regarding which well-established and unambiguous practice of the Supreme Court has been formed. As for other controversial issues, issuance of GTCs should be initiated.

State Tax Service of Ukraine

In process

To ensure systematization (sorting) of sets of published data by subject, keywords, popularity of sets among users, etc on its website, as well as to enable performing of a “smart” search among data sets. All data must be published in a single format;

To ensure publication of comprehensive data on results of control and audit measures - i.e. in addition to already published information on audits, whose results have been reconciled, to publish data on audits, whose results have not been reconciled. To provide the ability to sort data by departments, so that users have access to information on selected types of audits;

To ensure publication of comprehensive information on the outcomes of administrative appeal; in particular, to add information on the amount of additional charges for all types of TNDs, as well as information on TNDs (the number and additionally accrued amounts) by oblast;

To streamline publication of information on results of judicial consideration in a format enabling to effectively process such information. Supplement the data with information on the main categories of cases under consideration, as well as on the manner in which cases are considered by particular judicial authorities;

To ensure regular publication of the following data on the results of SEA VAT and SMKOR work:  (1) Regarding SEA VAT:  - Information on the suspended registration limit amount in SEA VAT (through arrest or otherwise);     - Information on the registration limit amount, which was written off (reset to zero) in SEA VAT (to be broken down by grounds).   (2) Regarding registration of tax invoices and adjustment calculations (TIs/ACs):  - The number of TIs/ACs submitted for registration with the URTI, their respective amounts, the number of VAT payers, who submitted them for registration; - The number of TIs/ACs whose registration is suspended, their corresponding amounts, the number of VAT payers, whose TIs/ACs registration has been suspended (including risk criteria based on which they were suspended);  - The number of TIs/ACs against which the decision of the Commission for TI/AC registration suspension in the URTI on TIs/ACs registration was made, the corresponding TIs/ACs amounts, the number of payers for which such decisions were made. The data should be broken down by regional and central commissions.  - The number of TIs/ACs against which the decision of Commission for TI/AC registration suspension in the URTI on refusal to register TIs/ACs was made, the corresponding TIs/ACs amounts, the number of payers for whom such decisions were made. The data should be broken down by regional and central level commissions.  - The number of TIs/ACs registered pursuant to court decision, the corresponding TIs/ACs amount, the number of payers, court decisions, including, which out of them were:       registered with the URTI (TI/AC number, amount, number of taxpayers, number of court decisions);      not registered with the URTI (number of TI/AC, amount, number of taxpayers, number of court decisions) (to be broken down by reasons for which they are not registered).  - The number of TIs/ACs whose registration was denied by the court, corresponding TIs amounts, number of taxpayers, court decisions.   (3) Regarding inclusion of taxpayers in the risky list:   - The number of taxpayers for whom decisions (including new ones made in the reporting period) on compliance with their risk criteria remain valid (to be broken down by regional commissions, reporting periods); - The number of taxpayers for whom a decision on non-compliance with their risk criteria was made (to be broken down by regional commissions, periods) (including court decisions).   (4) Regarding taking taxpayers' data tables into account:    - The number of taxpayers’ data tables taken into account and taxpayers for whom such tables were taken into account (to be broken down by regional level commissions, reporting periods, UCGFEA/SCGS incoming and outgoing codes).    (5) The number of taxpayers’ data tables not taken into account and the number of taxpayers for whom such tables are not taken into account (to be broken down by regional level commissions, reporting periods, UCGFEA/SCGS incoming and outgoing codes).

State Tax Service of Ukraine

In process

to establish a special procedure for submission and consideration of taxpayers’ appeals to correct TICs’ accounting indicators that the taxpayer considers false (incorrect) by the STS;

to oblige controlling authority either to correct respective controversial TIC’s data (information) within the established term or to substantiate its correctness in writing;  

to establish procedure for prompt and unconditional TIC’s data correction enabling enforcement of court decisions directly related to the disputed TIC’s data (e.g. decisions recognizing calculation of the tax liability - which appears in TIC as debt - as being groundless), including court decisions, whose resolutory parts does not expressly oblige tax authority to make such a correction.

Ministry of Finance

In process

Systemic report “Big challenges for small business”

To review the Action Plan to the SME Strategy and determine its relevance, priority and expediency.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Other CEBs

Implemented

To approve an updated realistic action plan for the support and development of SME, taking into account the BOC’s recommendations according to this report. The SME Action Plan should cover activities for all groups of entities (micro-, small and medium-sized businesses) and be backed by appropriate financial resources

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Other CEBs

In process

The development of the updated action plan to the SME Strategy should be based on the participatory principle, in particular, all key stakeholders both from the state and the business community representing all groups of entrepreneurs should be involved in this process. The overall focus of this document should be on creating conditions for transforming small businesses into medium-sized enterprises, as well as for more rapidly growing small businesses, enterprises with export potential or enterprises with a significant innovation component.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Other CEBs

In process

To develop the concept of creating information sharing and/or business consulting areas.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office
Ministry of Digital Transformation

In process

To introduce the practice of informing SMEs of major changes in the legislation (for example, through publication at the SME Development Office’s website) that directly set new requirements for micro- and small-sized businesses.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office
Ministry of Digital Transformation

Implemented

To elaborate recommendations for self-government authorities on the unified presentation/ placement of business-relevant information on their websites.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office
Ministry of Digital Transformation

Not started

To regularly hold awareness-raising activities among central and local authorities’ officials, including compliance with the requirements of the Law of Ukraine “On Principles of State Regulatory Policy in the Sphere of Business Activity” (preparation of RIA, disclosure of information, public discussions, establishment of a professional dialogue with relevant business associations.

State Regulatory Service

In process

To regularly hold awareness-raising activities among central and local authorities’ officials, including M-Test application. It may be expedient to modernize the methodology of this test, taking into account available information, current conditions, etc.

State Regulatory Service

In process

To ensure that in case of tax invoice suspension or inclusion of a taxpayer in the list of risky taxpayers the respective entrepreneur receives information about the actual reasons/ circumstances that led to such a decision. Such information should allow the taxpayer to understand which documents to submit or how to adjust his activity to achieve tax invoice registration or exclusion from the list of risky taxpayers.

State Tax Service of Ukraine

In process

To take organizational steps to ensure mandatory and prompt execution of court decisions by the subordinates and to bring them to disciplinary liability in case of delays.

State Tax Service of Ukraine
State Customs Service

Not started

Legally limit the period of investigators to keep original documents and other property seized during a search, not containing any trace of a crime, and also limit the period of criminalistic examinations within criminal proceedings.

Verkhovna Rada of Ukraine

Not started

To qualitatively review and initiate amendments to the legislation by providing flexible forms of work organization and regime, including part-time employment, working in shifts, work time logging, weekends and holidays, remote work, etc.

Cabinet of Ministers of Ukraine
Other CEBs

Implemented

To take appropriate steps to simplify the labour-related document flow and transform it into electronic format.

Cabinet of Ministers of Ukraine
Other CEBs

In process

As regards the supervision (control) of employers’ compliance with the labor legislation — to take steps aimed at careful harmonization of the procedure, grounds, methods and forms of inspections, powers of the corresponding authorities, particularly with the ILO Conventions and requirements of the Law No. 877.

Cabinet of Ministers of Ukraine
Other CEBs

In process

As regards the proportionality of employer's liability for violations of the labor legislation — to review sizes of fines, taking into account the nature, degree of offenses committed and an employer’s degree of guilt, and to provide for the possibility of applying warnings for minor or first-time offenses and/or granting employers a grace period for their elimination without an obligation to pay respective fines

Cabinet of Ministers of Ukraine
Other CEBs

Implemented

Since the progress tracking of the tasks related to SMEs’ export promotion and their internationalization is not provided in the SME Strategy, whereas clear quantitative and qualitative indicators namely of SMEs’ export activities are not provided in the Export Strategy, the BOC finds it necessary to recommend the MinEconomy, when determining further steps aimed at developing exports, to provide indicators that would allow monitoring changes specifically for SMEs and, when analyzing statistical data, to separate the influence of implemented tasks from the indicators of large enterprises.

Cabinet of Ministers of Ukraine
Ministry for Development of Economy, Trade and Agriculture of Ukraine

Not started

To continue providing the Export Promotion Office with appropriate resources, expanding support services according to the Export Strategy and SMEs’ demand, and disseminating information about the Office's capabilities among SMEs’ representatives.

Cabinet of Ministers of Ukraine

In process

To ensure transparent and efficient functioning of the ECA in accordance with the best international practices. When taking final legislative steps to launch the ECA, it is recommended that the CMU, the MinFin and the MinEconomy carry out additional analysis of:

 

а) the level of the ECA’s capitalization and state support so that the institution could cover as many businesses as possible, including SMEs, and make their own functionality more accessible and

 

b) the support areas outlined in Art. 8 of the Law, first of all in the context of their consistency with the identified priority sectors of the Export Strategy.

Cabinet of Ministers of Ukraine
Ministry of Finance
Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To finally approve and implement the creation of a fully operational structure of foreign (trade representative) offices provided with sufficient resources and functionality to effectively support domestic businesses, including SMEs, with the gradual expansion of the geographical presence of such offices. In this context, it is deemed appropriate to ensure close co-operation of foreign agencies with the Export Promotion Office when processing requests, particularly those submitted by SMEs.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Ministy of Foreign Affairs

In process

To take steps to launch the National export web portal, its proper and regular filling with useful and accessible information for active and potential exporters, as well as introduce a separate section dedicated to promotion and using innovation opportunities by exporters, as set forth in the Action Plan to the Export Strategy.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Export promotion office

Implemented

To review and evaluate the relevance of unimplemented activities outlined in the Action Plan for the implementation of the SME Strategy, prioritize activities that may have a fast and significant effect on the SMEs’ access to finance and to stop implementing ineffective measures.

Cabinet of Ministers of Ukraine
Ministry for Development of Economy, Trade and Agriculture of Ukraine

Implemented

To consider creating a section dedicated to the SMEs’ access to finance at government-based web resources, for instance, the SME Development Office’s portal sme.gov.ua. Provide aggregation of up-to-date information on funding programs and grants, relevant educational programs for SMEs.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office

Implemented

To provide quality information and training materials on access to finance and general financial literacy, including preparing SMEs for obtaining bank financing and preparing loan applications. Make this resource widely known to the target audience.

The SME Development Office

Implemented

To initiate training programs for SMEs aimed at improving access to finance through technical assistance programs. Consider regular conducting of such programs on the ongoing basis with budget and/or donor funding, for example, through regional business support centres. To avoid a formalized approach to implementing such programs (for example, when performance is assessed based on the fact of the training itself), introduce measurable and focused key performance indicators, such as quantitative indicators of the SMEs’ participation, the number of SMEs that have tried to or received funding after participation in training programs, and others.

The SME Development Office

Implemented

To analyze the implementation of financial and credit regional business support programs at the expense of budgetary funds that have been active since 2018, in terms of their effectiveness and to develop an optimal approach to providing financial and credit support for business entities.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To consider introducing criteria for participation in concessional lending programs according to the state policy priorities, such as:

 

• assistance in adapting to the corresponding EU standards;

 

• enterprises/projects founded by employees dismissed over the last year;

 

• enterprises registered in regions with high unemployment rate and/or low economic activity (the so-called "depressed regions").

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To enhance the implementation of measures aimed at strengthening the institutional capacity of business associations (business support organizations), in particular, the implementation of a relevant Program developed during the SME Strategy’s implementation. Prioritize measures within the Program designed to support the competitiveness and SMEs’ interest’s presentation and communication

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To prioritize the implementation of the Innovation Strategy for the period up to 2030 aimed at enhancing copyright, improving the national patent protection system and harmonizing the national patent law with the relevant EU standards, in particular:

 

• approximate technical regulation, standards, and conformity assessment;

 

• normatively regulate the process of transferring intellectual property objects;

 

• introduce state support for patenting of intellectual property of Ukrainian innovators abroad through co-financing, etc.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To promote further enhancing of the SME Development Office institutional capacity.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To encourage the development of partnership with collective actions in the private sector (e.g., Ukrainian Network of Integrity and Compliance) for creating a single mentorship platform to advise on compliance and business integrity for SMEs.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office

In process

To strengthen the educational capacity of the created platform aimed at raising companies’ awareness of international compliance standards and their implementation by the private sector, by holding country-wide events and creating a resource guide/program with success stories for SMEs’ representatives, etc.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

Not started

To develop a practical compliance workshops program by engaging various stakeholders, including those in the regions, to increase overall business awareness about business integrity practices, as well as further joint development of a common minimum compliance standard (guidelines) with further SMEs’ support in implementing compliance practices.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office

Not started

To initiate developing a minimum standard (guidelines) on business integrity tailored to SMEs’ compliance needs. The implementation of such a standard should lay down the necessary foundation for determining the compliance culture sustainability in Ukraine, in particular, by introducing company certification provided that they have more sophisticated and well-established compliance programs. Following the introduction of the standard with the stakeholders’ involvement, study legislation to simplify regulation for SMEs applying the compliance standard.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To properly and timely complete implementation of activities envisaged by the SME Strategy in terms of training, education aimed at developing competencies/skills and awareness-raising of SMEs in the field of business integrity.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office
Other CEBs

In process

To continue maintaining an active dialogue and holding specialized forums for SMEs. At the same time, it is advisable for these entities to analyze the current state and expand preparation of step-by-step instructions with detailed information on key business processes required to start or liquidate certain types of business and to uniquely present/post information on their websites. Additionally, such information should be accompanied by interactive self-testing tools for SMEs so that they can independently check their compliance level.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
Kyiv City State Administration
Other CEBs

In process

Systemic report "Administrative appeal: current state and recommendations"

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

 

To retain provision set forth in the Draft Law No. 9456 enabling a person to employ administrative appeal mechanism to challenge not only any decision but also actions and inactions of public authorities.

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify respective selected provisions which were set forth in the Draft Law No. 9456 to ensure:

 

An appellant's discretionary right to lodge appeals and obtain decisions on appeals in an electronic or a hard copy form.

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify respective selected provisions which were set forth in the Draft Law No. 9456 to ensure:

 

Administrative act's entering into force is subject to expiration of the term for launching administrative appeal or – if such procedure was launched – not earlier than completion of such an appeal procedure (with possible exceptions – related to critically important public interests – when an administrative act becomes effective immediately).

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify respective selected provisions which were set forth in the Draft Law No. 9456 to incorporate new provisions establishing:

 

An appellant's right to lodge a motion with an appeal authority seeking suspension of execution or validity of an administrative act (with respect to acts entering into force immediately), as well as prohibition of certain actions by administrative body (its officials) for the period of appeal.

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify respective selected provisions which were set forth in the Draft Law No. 9456 to incorporate new provisions establishing:

 

The right of appellants and administrative bodies to demand participation of their representatives in consideration of appeals by an appeal authority remotely (in particular, via video– or teleconference).

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

 

To retain provisions which were set forth in the Draft Law No. 9456 and which foresaw establishment of the unified framework for the administrative (internal) appeal procedures in all spheres of public administration.

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption setting forth the rules governing delegation of powers to resolve administrative cases, which would foresee:

1) Obligation of public authorities to develop internal criteria determining when issuance of decision upon completion of administrative appeals shall be carried out directly by the head of a public authority or could be delegated to authorized persons (collegial bodies);

2) Rule that the delegated authority cannot be exercised by a person other than an authorized one;

3) Mandatory publication of decisions on delegation of powers in the framework of administrative appeal (as well as decisions on revocation and cancellation thereof);

4) Prohibition of further delegation (sub-delegation) of powers granted to authorized persons within the framework of the administrative appeal;

5) Possibility for further delegation (sub-delegation) of the signing authority by authorized persons within the framework of the administrative appeal.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

 

Authorizing public authorities to set up appeal commissions, whose activities shall comply with the minimum neutrality (impartiality) guarantees in accordance with the requirements established by the Cabinet of Ministers of Ukraine regarding:

1) Method of forming composition of appeal commission on a permanent (for authorities with a significant number of appeals) or temporary (for authorities with a small number of appeals) basis, as well as method of distributing the administrative appeals in the manner excluding occurrence of conflict of interests;

2) Inclusion of civil society representatives to the appeal commission's composition;

3) Procedure of recusal (self-recusal) of an appeal commission's member;

4) Peculiarities of organizational, informational and logistic support aspects in the activities of appeal commission ensuring absence of its excessive dependence on a public authority under whose auspices it operates;

5) Competence of the public authority's head to delegate his authority to adopt final decision upon completion of administrative appeal to the appeal commission acting as a collegial body.

 

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

Existence of the administrative appeal procedure to enable challenging decisions (actions or inactions) of those authorities, where higher-level bodies do not exist, even if relevant appeal commissions were not created therein.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

Introducing recusal (self-recusal) procedure via-a-vis a person authorized to consider the administrative appeal.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

To incorporate a new provision vesting the Cabinet of Ministers of Ukraine with authority to establish special (quasi-judicial) appeal bodies operating outside the hierarchy of public authorities, whose decisions (actions or inactions) are challenged to enable handling of certain types of administrative appeals.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would regulate such commission's activities in compliance with the recommendation above.

Cabinet of Ministers of Ukraine

In process

While elaborating the Draft Concept on Reforming the System of the State Supervision (Control) – to consider the idea of creating special (quasijudicial) appeal bodies operating outside the hierarchy of public authorities, whose decisions (actions or inactions) are challenged, to enable handling certain types of administrative appeals.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

In advance notification of the parties to the proceedings about the place and time of the appeal's consideration and the procedure for familiarization with the appeal materials.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Disclosure of the full text of a decision containing substantiation and motivation for its adoption to participants of the proceedings.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

Possibility of participation of the appellant (its representatives), representatives of the authority that made the decision (whose official committed an action or inaction) and third parties facilitating the proceedings (particularly on the initiative of the authority and/or based on the motion of the participants of the appeal) in the appeal's consideration.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

Technical recording of appeal's consideration by the persons present (save for closed hearings).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

Publication of the adopted decisions in depersonalized form.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would envisage:

Prior notification of the participants of the proceedings about the place and time of appeal's consideration.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would envisage:

Access to materials of the case prior to and during appeal's consideration.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would envisage:

Access to the full text of the decision by the appellant and other persons who participated in the consideration of the appeal.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would envisage:

Publication of decisions made on the basis of the outcomes of appeal's consideration on a respective authority's website.

Cabinet of Ministers of Ukraine

In process

To develop and approve a model regulation on appeal commission set up within the public authority, whose provisions would envisage:

Technical recording of the appeal's consideration process by the persons present.

Cabinet of Ministers of Ukraine

In process

To ensure adaptation of central executive bodies' websites to people with special needs.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

The right of an appeal authority to collect any evidence necessary for a full and comprehensive consideration of the case on its own initiative.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Prohibition for an appeal authority to demand directly from the appellant any documents or information being in possession of the appeal authority or any other public authority.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

The right of an appeal authority to demand any data and documents necessary for the resolution of a case from other authorities in charge of administration of official registers.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

 

To incorporate new provisions, which would establish a requirement to adhere to "sincere cooperation" principle between public authorities within the administrative appeal procedure, particularly by signing Memorandum of Cooperation and Exchange of Information between them.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456, by establishing an obligation to issue the decisions in the administrative appeal procedure based on effect of the principle of proportionality with regard to the following:

The scope of the administrative appeal procedure (full, shortened, with/without parties, etc.).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456, by establishing an obligation to issue the decisions in the administrative appeal procedure based on effect of the principle of proportionality with regard to the following:

The need for an appeal authority to involve resources (own and the appellant's) for checking and/or establishing circumstances of the appeal.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456, by establishing an obligation to issue the decisions in the administrative appeal procedure based on effect of the principle of proportionality with regard to the following:

 

The use of certain tools of redress in the result of administrative appeal consideration.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would foresee:

Application of the principle of proportionality, taking into account the case-law of the Ukrainian courts, the European Court of Human Rights, and the European Court of Justice.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would foresee:

Possibility to carry out administrative appeal procedure in a simplified (shortened) form without hearings, in cases where, given obvious nature of circumstances of the case, the administrative authority intends to rule in favor of the appellant and the parties do not insist on a full consideration.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would foresee:

Possibility for the appeal body to give a public apology when challenged actions are found to be unlawful.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Unification of approaches to calculation of procedural time limits in the administrative appeal procedure (particularly as regards starting point of their elapsing; their calculation by calendar or business days; shifting the last day of the term falling on the weekend, a holiday or a day-off).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Establishing deadline for lodging an appeal against a decision (an administrative act) to be calculated based on the day it was received by the appellant rather than the day of its adoption (with the exception of cases of failure to receive a duly sent decision due to appellant's bad faith or negligence).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Setting a clear standard term for the appeal's consideration (with the possibility of setting another term by special laws in certain areas).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456 regarding:

Establishing deadline for lodging an appeal challenging actions or inactions, which would enable lodging an appeal:

1) On continuous actions or inactions – at any time when actions or inactions are occurring;

2) On completed (finished) actions or inactions – within a clearly defined period of time to be calculated from the date of completion (the end) of such actions or inaction (the day when the appellant found out or should have found out about their completion).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456 regarding:

 

Determining the appeal authority's right to renew the missed deadline for lodging an appeal at the appellant's request subject to existence of valid reasons, with an indicative non-exhaustive list of such valid reasons to be set forth in the legislation to be achieved by:

1) Extending non-exhaustive list of such valid reasons originally specified in the Draft Law No. 9456;

2) Determining obligation of the appeal authority to state the fact of renewal of the missed term for appeal, grounds for its renewal and evidence supporting these grounds – to be done in the decision on results of appeal consideration or in a separate procedural decision on time limits renewal.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to determining the appeal authority's right to extend the term for appeal's consideration – by:

1) Creating an indicative list of grounds for extending the term for appeal's consideration (depending on complexity of appeal, a significant amount of materials and other factors objectively affecting length of consideration) as well as establishing maximum term of extension and a maximum number of extensions;

2) Appeal authority's obligation to disclose the number and ratio of appeals for which the period of consideration has been extended in public statistics related to the administrative appeal procedure.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456 regarding:

The norms which regulate enforcement of the decisions taken after the appeal's consideration – by clearly securing the appeal authority's obligation in case of satisfaction of the appeal (including satisfaction based on "tacit consent" principle) to promptly take actions aimed at restoring the infringed rights and legitimate interests of the appellant (or to assign another authority with the task to perform such actions, including follow-up on implementation thereof).

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

A clear, short period during which an appeal is scrutinized by an appeal authority for formal defects preventing its acceptance into consideration.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

The obligation of an appeal authority, which detected formal defects of the appeal preventing its consideration, to defer consideration of an appeal by granting the appellant reasonable term for their remedying, so that the appeal could be left without consideration only upon expiration of such a term and failure to eliminate such defects.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to incorporate new provisions, which would establish:

The rule contemplating satisfaction of appeals lodged to challenge decisions (administrative acts) based on the "tacit consent" principle in the event of an appeal authority's failure to issue any decision or send it to the appellant within the term prescribed by law.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine the Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

A list of admissible means of proof in the administrative appeal procedure, comprising, inter alia, explanations of the parties or witnesses, documents, things, expert explanations or reports, specialist advice.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine the Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to retain provisions which were set forth in the Draft Law No. 9456 and which foresaw:

Obligation of appeal authorities to provide proper justification in case of a change of assessment and conclusions reached in similar cases.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine the Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order to further specify general provisions which were set forth in the Draft Law No. 9456 containing the list of issues due to be scrutinized by appeal authority in the framework of the administrative appeal, by referring to:

compliance with requirements of material law;

compliance with the procedure (including competence issues),

correct and complete identification of circumstances of the case based on proper and admissible evidences.

Cabinet of Ministers of Ukraine

In process

To prepare and lodge with the Verkhovna Rada of Ukraine the Draft Law of Ukraine "On the Administrative Procedure" (in replacement of the Draft Law No. 9456 of December 28, 2018) and, within its competence, to facilitate its adoption in order:

 

To incorporate a new provision, which would ensure making decisions of the appeal authorities public (subject to compliance with confidentiality requirements) in an easy to use, intellectually searchable format.

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

Mandatory application of the "ratio of confirmation by the courts of decisions made according to the administrative appeal procedure" KPI (calculated as the ratio of cases resolved in favor of the public authority out of the total number of cases considered in courts after their going through the administrative appeal procedure; for decisions having monetary measurement – the ratio in monetary terms is additionally calculated).

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

Setting an optimal reporting period for calculation of the indicator depending on the load of a certain appeal authority (the more the load, the shorter the reporting period), for instance:

• less than 1000 appeals per year – annual period,

• over 1000 appeals per year – quarterly period.

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

Mandatory measurement and updating (with the foregoing frequency) of the status of measurement of the above KPI for at least 3 years after the end of the reporting period, metrics of which are measured.

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

Mandatory publication of the latest results of the measurement of the foregoing KPI on the official public authority's website and/or in other public sources.

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

Recommended use of other KPIs, depending on a specific features of a given sphere, which, among other things, may include:

 

KPIs related to timeliness of appeals' handling (average time for handling appeals, the ratio of appeals considered in a timely manner, the ratio of appeals against which consideration period was extended, etc.)

Cabinet of Ministers of Ukraine

In process

To approve a legal act (regulations, procedure, methodology, etc.) determining the procedure for setting key performance indicators, effectiveness and quality of service activities (KPIs) of executive authorities (their structural divisions, officials) whose functions include consideration of appeals filed according to the administrative appeal procedure, which would envisage:

 

Recommended use of other KPIs, depending on a specific features of a given sphere, which, among other things, may include:

KPIs, related to subjective satisfaction of participants with the administrative appeal procedure, this process overall quality and its particular aspects (according to the surveys, which should be conducted among all participants and provide an appropriate level of anonymity for survey participants), etc.

Cabinet of Ministers of Ukraine

In process

Systemic report "Business focus on labor-related issues"

To develop a specially designed and web-based information system (desktop application) to support the inspection activity; such a system should enable labor inspectors to register inspection procedures, as well as grant real-time remote access to the relevant information for business, including a possibility to check the status of consideration of requests/applications lodged with the SLS in an accessible and searchable form.

State Labor Service

In process

To develop and submit for respective approval the procedure for interaction between the SLS, the Labor commissions under local governance, and the SFS, when carrying out the state supervision in the labor relations sphere.

State Tax Service of Ukraine
State Labor Service

In process

To develop and submit for respective approval the procedure for interaction between the SLS, the Labor commissions under local governance, and the National Police of Ukraine, when carrying out the state supervision in the labor relations sphere.

State Labor Service
National Police of Ukraine

In process

To submit the Criteria’s draft for assessing a risk degree from conducting business activities to the CMU for approval.

Ministry of Social Policy

Implemented

To publish information on practical application of the Criteria for assessing a risk degree from conducting business activities on its web-site after approval by the CMU.

State Labor Service

In process

To provide the territorial bodies with a guidance for compliance within the process of approval of mining operations development plans. Such a guidance should clearly address the following: (i) a maximum time limit for processing of submitted documents; (ii) an exhaustive list of grounds for refusal of approval; (iii) a minimum time limit for correction of weaknesses in the mining operations development plan (if any).

State Labor Service

In process

To amend Sub-clause 4 of Clause 15 of the Procedure for Issuance of Permits for Carrying Out Hazardous Works and Exploitation (Application) of Hazardous Machines, Mechanisms, Equipment, approved with the Resolution of the CMU No. 1107 dated October 26, 2011. In particular, the relevant amendments should clearly specify that violation of labor safety entails refusal to extend the validity period of that specific permit, requirements of which were breached due to a labor safety accident. Also, to provide the territorial bodies with a clarification letter ensuring correct application of the relevant regulation.

State Labor Service

Implemented

To develop a legal framework and an implementation mechanism for the “E-Office” that would meet international standards and the best European practices for the labor-related procedures (in particular, for obtaining of the work permit for foreign specialists).

State Labor Service
State Employment Service

In process

To prepare draft laws introducing: - a simplified procedure for obtaining the work permit for foreign students and/or the graduates; - an administrative appeal procedure against refusals to issue the work permit; - issuance of the work permit duplicate as well as the one in the electronic form.

State Employment Service

In process

To enhance an operational capacity of the Main Department of the SMS in Kyiv city (to increase a number of offices and staff members assigned to registration and consideration of incoming applications and other correspondence).

State Migration Service

Implemented

To redesign the process of the occupational safety education, amend Model Regulation on the Procedure for Training and Knowledge Assessment on Occupational Safety Issues, approved with the Order of the State Committee of Ukraine on Supervision of Labor Protection No. 15 dated January 26, 2005 and other applicable acts, in particular, to: - grant a right to lecturers of private training centers, who trained employees, to be a part of examination commissions; - provide a detailed procedure with requirements for a request to assign an examination commission, as well as a concrete algorithm of actions, when such a commission does not arrive in time. - to develop and to approve a detailed procedure for assessment of knowledge in the field of occupational safety and health, which would eliminate ambiguities and excessive discretion inherent to the existing process, in particular – regarding allowed examination cards, additional questions, and success threshold.

State Labor Service

In process

To develop and to implement a confirmation system of competence and quality management of the educational institutions and training centers, which would prevent indecent participants from operating in the market, e.g. introducing a requirement of certifying compliance with recognized international standards.

State Labor Service

In process

To build capacity on compliance by training its staff regularly to enable it for better promotion and achievement of compliance through (i) working partnerships with businesses, and (ii) conducting training of labor inspectors on subjects related to professional conduct, ethics, behavior, and communication skills. Such training should be public (to the extent possible) to disseminate a uniform understanding of issues as well as released on the SLS web-site or other official public sources.

State Labor Service

In process

To develop and enforce a performance assessment system for labor inspectors which accounts not only for quantitative results of their activities but, most importantly, for a qualitative part of their performance, in terms of the measurement of the extent to which they have contributed to the improvement of workplaces that they have inspected.

State Labor Service

In process

To improve an existing practice of issuing practical recommendations for business based on the best compliance practices through disclosure of inspection results from a labor compliance perspective as well as periodical reports of inspectorates addressing specific sectoral compliance issues. Such pieces of advice should contain self-explanatory illustrations of what labor compliance risk, risk factor, or counter-factor it relates to and how such a risk could be mitigated. Information is to be released on a regular basis (not less than quarterly) on the SLS web-site through a single point of reference.

State Labor Service

In process

To develop and to enforce an electronic database that enables applicants to retrieve information about a status of requests/applications consideration lodged with the SLS as well as to release information from the registers administered by the SLS in an accessible and searchable form.

State Labor Service

Not started

To create a single point for guidance to be regularly developed by the SLS so that business can comply with regulations, which are often of the technical and complex nature, and to ensure that such information reflects the law correctly, is clear and easy to follow and at no cost for the business community.

State Labor Service

In process

To develop and introduce interactive self-assessment toolkits with a special focus on the micro-enterprises and SMEs, and to ensure that businesses can assess themselves against the inspection criteria. Additionally, to arrange regular educational campaigns to encourage businesses to apply such toolkits and to ensure that they can contribute towards improving compliance via regular feedback forms/ surveys.

State Labor Service

In process

Systemic report "Main problems faced by business in customs sphere"

To develop a draft law on introducing amendments to the Code of Ukraine on Administrative Offenses of Ukraine by supplementing Chapter 12 of the Code of Ukraine on Administrative Offenses of Ukraine ("Administrative Offenses in the Areas of Trade, Public Catering, Services, Finance and Entrepreneurship") with an article to govern administrative liability of officers (officials) of customs authorities for violation of customs legislation, as well as to grant the power to issue protocols on such violations to the central executive authority tasked to implement the state regulatory policy, the policy on supervision (control) in the field of business activity, licensing and permit system in the field of business activity, as well as deregulation of business activity.

Ministry of Finance
Ministry of Justice

In process

To develop and publish guidelines on procedures for declaring and controlling accuracy of customs value’s determination, including specification of the main stages of interaction between declarant and customs authority, as well as their rights and obligations (following the model employed in the UK Notice 252). Such an interpretation should be posted on the State Fiscal Service of Ukraine website or other official public sources.

Ministry of Finance

In process

To develop and adopt an order, which would enable customs authorities and declarants to exchange documents issued in an electronic form (i.e., certified by declarants’ or authorized representatives’ electronic digital signature) with scanned copies of corresponding originals (if requested by customs authorities or provided by declarants’ on their own initiative) attached thereto.

Ministry of Finance

Implemented
To prepare governmental draft Law of Ukraine introducing the following amendments to the Customs Code of Ukraine:
1.1. To supplement Paragraph 7 of Article 55 of the Customs Code of Ukraine to ensure that the general rule stating that validity period of guarantees issued by guarantors pursuant to Section X of the Customs Code of Ukraine “…shall not exceed 90 calendar days as of the date of the goods’ release” would not apply to financial guarantees issued in the form of a document.
1.2. To supplement Article 312 of the Customs Code of Ukraine with the provision stating that the validity period of a financial guarantee issued in the form of a document shall not exceed 365 calendar days after release of goods, provided that within 120 calendar days, following adoption of decision on customs value’s adjustment, a declarant would notify customs authority about its disagreement with such a decision.
1.3. To amend Article 314 of the Customs Code of Ukraine in order to harmonize eligibility criteria for parties entitled to grant financial guarantees to secure payment of customs duties with the current European practices (particularly taking into account provisions of Article 27 and Article 28 of the Convention on a Common Transit Procedure EU/EFTA).

Ministry of Finance

In process

To introduce amendments to the Procedure for Refund of Advance Payments (Prepayment) and Erroneously and/or Excessively Paid Amounts of Customs Duties, approved by the Order of the Ministry of Finance of Ukraine dated July 18, 2017 No. 643, which would enable a declarant to attach to the application for refund of erroneously and/or excessively paid customs duties amounts a court decision rendering illicit or acknowledging unlawful decision or actions at the part of SFS authorities that led to (resulted in, caused) erroneous and/or excessive payment of customs duties (i.e., as an alternative to enforcement letter issued by a court and/or a court decision authorizing refund of certain amount of customs duties).

Ministry of Finance

Implemented
— comments: On 12 April 2019, the Order of the Ministry of Finance of Ukraine No.80 "On Approving Changes to the Procedure for Repayment of Prepayments (Prepayments) and Erroneous and / or Excessive Payments of Customs Payments" entered into force. The aforementioned regulatory act has finally eliminated the controversial requirement to submit to the court the application for refund of the writ of execution of the court and / or the decision of the court, which has come into force (if any), to recover the amounts of the corresponding customs payments.

To update the Explanation Letter, dated August 4, 2016 № 26593/7/ 99-99-19-01-01-17 or issue a new one or methodical recommendations for the customs to clarify the procedure for enforcing court decisions as well as decisions adopted within the framework of the administrative appeal procedure, approved in declarant’s favor. Due attention should be paid to the need to take into account not only the operative but also the reasoning part of the court decisions on the merits of the dispute. If a court decision were to find decision or action of the customs authority that led to (resulted in, caused) payment of excessive amount of customs duties as being erroneous or false – to state that such a language constitutes sufficient ground to proceed with the refund of overpaid sums of customs duties without initiating an additional judicial procedure.

State Customs Service

Implemented

To ensure creation of a public electronic register of decisions on classification of goods, similar to practice employed in the EU. In the Council’s view, not only decisions adopted by customs authorities during customs clearance should be entered into such a registry, but also those ones adopted by the State Fiscal Service authorities during documentary inspections and (for the sake of comprehensiveness of registry information) court decisions adjudicating correctness of the classification of goods.

Ministry of Finance
State Customs Service

In process

To issue Methodological Recommendations to ensure proper consideration by customs authorities of the existing case law on classification according to the relevant Ukrainian Classification of Goods for Foreign Economic Activity codes. Among other things such a document would have to establish that while conducting classification of goods under UCGFEA having the same, identical or similar characteristics, due attention should be paid to practice generated by both domestic courts as well as by the European Court of Justice.

State Customs Service

In process

To prepare governmental Draft Law of Ukraine introducing amendments to Chapter 11 "Liability" of Section II “Administering Taxes, Duties, Payments" of the Tax Code of Ukraine and Chapter 67 "General Provisions on Customs Offence and Liability for Them" of Section XVIII “Customs Offence and Liability” of the Customs Code of Ukraine to eliminate the possibility of bringing individuals to liability if assignment of incorrect Ukrainian Classification of Goods for Foreign Economic Activity code resulted from actions conducted in good faith.

Ministry of Finance

Not started

To prepare and conduct educational training programs for the personnel of the State Fiscal Service of Ukraine on reasoning decisions on classification of goods by using examples from the practice of the European Court of Justice. Such trainings should be public (to the extent possible) to disseminate a uniform understanding of issues pertaining to classification of goods.

Ministry of Finance
State Customs Service

In process

To prepare text of the governmental Draft Law of Ukraine on introducing amendments to Sections XVIII “Customs Offences and Liability" and XIX "Customs Offence Proceedings" of the CCU (or setting forth these sections in the new wording) aimed at ensuring balance, commensurability and fairness of liability for customs infringements, taking into account best practices employed in the EU, in particular, Proposal for a Directive No. 2013/0432/COD (draft). In particular, such Draft Law should provide for/contain:

a)    financial liability for legal entities that infringed customs rules during their business activity, - to be introduced as an alternative to administrative liability of their officials (or with a significant softening of the latter); 

b)    reference to a specific form of guilt (intention or negligence) as a mandatory element of each administrative offence; 

c)    sufficiently specified list of aggravating and attenuating circumstances (including, inter alia, status of Empowered economic operator; level of cooperation with the customs authority demonstrated in course of customs infringement’s investigation, etc.);

d)    lower and upper liability thresholds (in the form of the amounts of fines) for each article to make it possible to vary amount of fines depending on the circumstances of the case; 

e)    amounts of fines for infringing customs rules (which are established depending on the value of goods) to be brought in line with the indicative figures, specified in the Proposal for a Directive No. 2013/0432/COD (draft).

Ministry of Finance
State Customs Service

Not started

To elaborate and approve Inter-Agency Instruction on interaction of customs and law enforcement authorities. Such a document should, among other things, regulate (1) time limits for customs clearance, including liability (sanctions) for failure to observe such time limits; (2) restrictions with respect to the number of actions aimed at retrieving samples of the declarant’s goods; (3) communication between customs and law enforcement agencies in the course of such interaction.

Ministry of Finance
Ministry of Internal Affairs of Ukraine
State Security Service of Ukraine
State Customs Service

In process

To develop and approve the mechanism for implementing the Resolution of the Cabinet of Ministers of Ukraine No. 479 “On Realization of Experimental Project Aimed at Creating Conditions Making It Impossible to Avoid Paying Customs Duties and Fees”, dated June 20, 2018 to ensure compliance with (1) Articles 338 and 558 of the Customs Code of Ukraine; (2) the Resolution of the Cabinet of Ministers of Ukraine No.467, dated May 23, 2012 “On Approval of the Exhaustive List of Grounds, Whose Existence is Required to Carry Out Examination (Re-Examination) of Goods, Commercial Transportation Vehicles by Fiscal Authorities of Ukraine”; as well as (3) the Order of the Ministry of Finance of Ukraine No.1316, dated December 12, 2012 “On Approval of the Procedure of Carrying Out Examination and Re-Examination of Goods, Commercial Transportation Vehicles”.

Ministry of Finance

Recommendation is no longer relevant

In order to (1) place actions substantially similar to search outside the scope of customs examination procedure; and (2) narrow down powers of the law enforcers to demand from customs authorities carrying out such actions, - prepare governmental draft law on introducing amendments to Paragraph 2 Article 325 of the Customs Code of Ukraine to explicitly state that law enforcement authorities are not entitled to demand from persons that are transferring goods, commercial transportation vehicles through customs border of Ukraine carrying out operations, foreseen in paragraph one of this article (i.e., loading, unloading, reloading, fixing damaged packaging, unpacking, packing, re-packing, weighting along with the determination of other substantial characteristics of goods subjected to customs clearance, including taking samples of such goods, replacement of identification signs or marks on such goods or packaging thereto, commercial transportation vehicles as well as replacement of commercial transportation vehicles). Yet, such powers of the fiscal authorities shall remain in the effective wording of this article

Ministry of Finance
Ministry of Justice

In process

To prepare amendments to the existing Draft Law of Ukraine No.4614 dated 06.05.2016 “On Introducing Amendments to the Customs Code of Ukraine to Ensure Protection of Intellectual Property Rights While Moving Goods Across Customs Border of Ukraine” No.4614 dated 06.05.2016; or to introduce an alternative draft law to ensure implementation in Ukraine of the requirements set forth in (i) Regulation (EC) No 608/2013 of the European Parliament and of the Council regarding customs enforcement of intellectual property rights; as well as (ii) Commission Implementing Regulation (EU) No. 1352/2013 establishing the forms provided for in Regulation (EU) No 608/2013, in particular:1.1.To bring the concept "goods infringing Intellectual Property Rights" in line with EU requirements, including exclusion of goods that are objects of so-called "parallel trade” from the substantial scope of this concept (in accordance with Clauses 3-5 of Article 1 of Regulation No. 608/2013);1.2.To set forth clear procedural terms, unified with European Union requirements, applicable within the procedure for suspending customs clearance of goods suspected of infringing IPR (as stipulated by Articles 3, 7, 9, 11-12, 17-18, 23, 26 of the Regulation No.608/2013);1.3.To improve the regulation of the procedure for destruction of goods, whose customs clearance has been suspended on suspicion of violating IPR, including laying down the "tacit consent” principle for their destruction in the absence of objections from a declarant or owner of goods; establishing a simplified procedure for the destruction of goods containing in small consignments (according to Articles 25 – 26 of Regulation No. 608/2013);1.4.To approve unified IPR protection measures related forms in accordance with European Union standards (as prescribed by Regulation No.1352/2013).

Ministry of Finance
State Customs Service

Implemented

To implement Clauses 15.3 - 15.9 of the European Union Customs Blueprints, - in particular, to create a central IPR unit as a center of operational expertise under the State Fiscal Service of Ukraine.

Ministry of Finance
State Customs Service

In process

To ensure existence of effective legal framework on governing mechanism of authorized economic operators, which would be consistent with the relevant European Union legislation, - to ensure prompt adoption of the Draft Law of Ukraine No.7473, whose provisions would, inter alia, foresee:1.1.Grounds for extension (or suspension) of 120-day time period for conducting assessment of compliance with Authorized Economic Operator eligibility criteria to enable requesting from a candidate (and corresponding disclosure) of additional documents and information - for instance, when additional information is required to ensure a comprehensive compliance assessment, whose disclosure requires significant time.1.2.That existence of a pre-trial investigation in a criminal proceeding should not, by itself, constitute a self-sufficient ground for suspending Authorized Economic Operator status (contrary to what was envisaged by the Draft Law of Ukraine No.4777).1.3.That while contemplating revocation of Authorized Economic Operator status due to infringement of customs rules, it is mandatory to ascertain existence of connection between the amount of losses (losses of the State/unpaid taxes resulting from such infringements) and total invoice value of goods that were moved by an entity across customs border of Ukraine during period of time employed by customs administration for conducting such a comparison.

Verkhovna Rada of Ukraine

Implemented

To adopt a secondary legislative act (in the form of an order), which would establish the possibility and necessity (at least for the first two or three years while Authorized Economic Operator mechanism is being put into operation) to engage foreign specialists to train local personnel and actually conduct audits, required for granting Authorized Economic Operator status.

Ministry of Finance

In process

To ensure openness of data about average time required for release of goods, taking into account methodology contained in the "Time Release Study" document of the World Customs Organization. The relevant data can be regularly published at the official website of the SFS of Ukraine. Along with the publication of this data, an interactive survey of companies should be carried out in terms of such data’s authenticity/acknowledgement.

Ministry of Finance
State Customs Service

In process

To introduce a transparent system for evaluating the effectiveness of post-clearance audit of companies; based on which risk criteria for operations and/or enterprises should be continuously updated. The relevant statistics should be disclosed and provided on a regular basis (on quarterly and annual basis), according to the following indicators:i.the number of carried out audits; ii.total amounts of additionally imposed charges with a separate indication of the amount of so-called “agreed obligations”;iii.percentage correlation between the total number of inspections and audits where an additional charge was imposed in the amount exceeding certain indicator (this indicator may be set as a fixed UAH amount or as a percentage of the total amount of operations of the company that became the subject of an audit). The introduction of the relevant indicator will enable systemic assessment of post-clearance audit effectiveness, preventing small amounts from distorting overall figures;iv.percentage of audits (amongst the total number of inspections) where customs declarations were checked without physical examination of goods and/or seeking disclosure of additional documents and/or issuing decisions on classification of goods and/or adjustments of customs value;v.percentage of customs declarations whose clearance involved employing customs control measures in the form of physical inspection of goods and/or request for additional documents, making decisions regarding classification of goods and/or adjustments of customs value;vi.financial indicators demonstrating outcomes of customs control measures in the form of physical inspection of goods and/or request for additional documents, making decisions regarding classification of goods and/or adjustment of the customs value;vii.the number of cases launched for infringing customs rules;viii.the total amount of sanctions imposed to customs rules infringers following consideration of cases on infringement of customs rules;ix.percentage correlation between the total number of cases on customs rules infringement and cases where sanctions were imposed on infringers.

Ministry of Finance
State Customs Service

In process

In order to control the declared customs value, ensure functioning of the system of interaction between fiscal authority and a declarant, where all information exchange will be carried out in electronic form. It appears it might be achieved by introducing changes to the respective software of the State Fiscal Service of Ukraine.

Ministry of Finance
State Customs Service

In process

To ensure a gradual switch of customs value control from customs clearance to post-clearance audit stage, save when fiscal authority has reasonable doubts (to be justified by the respective criteria) about ability to collect amounts of additionally imposed charges in the future. For instance, use of risk-oriented system based on score-ranking method is advisable vis-à-vis entities incorporated shortly before customs clearance, where managers/owners have changed or have been brought to criminal or administrative liability. It appears that initially such a switch of control could be determined in methodological recommendations (letters) issued by the State Fiscal Service of Ukraine and/or the Ministry of Finance of Ukraine followed by introducing respective amendments to the Customs Code of Ukraine.

Ministry of Finance
State Customs Service

In process

To update software employed for communication between the State and declarants. Based on successful examples of other countries – to ensure functioning of a single, up-to-date online system that would maximize automation of relevant iterations, simplify declaring procedures and ensure transparency.

Ministry of Finance
State Customs Service

In process