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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 "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

Not started - new recommendation

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

Not started - new recommendation

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

Not started - new recommendation

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

Not started - new recommendation

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.
  • 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.
  • 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).
  • 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

Not started - new recommendation

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

Not started - new recommendation

To issue a letter of explanation binding for all regional tax authorities (or another 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:

 

1) 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);

 

2) 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.

 

3) 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

Not started - new recommendation

The State Tax Service of Ukraine and the Ministry of Finance of Ukraine – 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

Not started - new recommendation

The State Tax Service of Ukraine and the Ministry of Finance of Ukraine - 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

Not started - new recommendation

The State Tax Service of Ukraine and the Ministry of Finance of Ukraine - 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

Not started - new recommendation

The State Tax Service of Ukraine and the Ministry of Finance of Ukraine - 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

Not started - new recommendation

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 - new recommendation

Systemic report “Big challenges for small business”

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

Not started

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 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

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

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 "Control over controllers: status of control bodies reform implementation"

To set a clear timetable for control bodies to introduce a risk-oriented approach to the exercise of control, namely:-To develop or to align the criteria for assessing the risk of business activity and determining the frequency of scheduled inspections;-To develop or to align the standard forms of reports to be prepared following scheduled (unscheduled) control measures, which would include comprehensive checklists depending on the risk level.

Cabinet of Ministers of Ukraine

Implemented

To set clear deadlines for the alignment of regulations of the control bodies with the Law of Ukraine "On Basic Principles of the State Supervision (Control) in the Sphere of Economic Activity" and the CMU Resolution No.752 To propose amendments to legislation that would not allow the control bodies that have not implemented the risk-oriented approach to enter the information into the IAS and, accordingly, to conduct inspections;To enhance disciplinary liability for heads of control bodies for non-compliance with the law, in particular the failure to implement the risk-oriented approach;To ensure the development of checklists for each supervisory authority with issues which can be checked during scheduled inspections.

Cabinet of Ministers of Ukraine

In process

Systemic report "Combatting raidership: current state and recommendations"

To prepare and approve the protocol determining the structure and format of the information files to be transferred and accepted through information interaction of information systems of the State Registry of Real Rights Over Immovable Property and the State Land Cadastre according to Clause 10 of the Resolution of the Cabinet of Ministers of Ukraine No.509, dated 12 July 2017. The respective technical protocol, inter alia, shall aim at creating technical opportunities for providing the state cadastral registrars with the information about the registered real rights over immovable property by granting direct access to the State Registry of Real Rights Over Immovable Property and entering data about owners and/or users of the land plot in the data recorded with the State Land Cadastre.

Cabinet of Ministers of Ukraine
Ministry of Justice
State Service of Ukraine for Geodesy, Cartography and Cadastre

Implemented
— comments: Informational interaction became fully operational starting from mid-November, 2017.From the practical standpoint, it means, in particular, that now cadastral registrars are finally technically able to access information on ownership or lease of a particular land plot through direct access to the Register of Rights. In addition, when the state registrar makes certain changes to the Register of Rights, the data of the relevant land plot is being automatically synchronized with the Land Cadastre

Systemic report "Challenges for government and business in dealing with local government"

The CEBs that were managing educational, cultural, research and medical institutions and organizations, should be required, in the process of transferring such properties to UTCs:To prepare a list of current liabilities related to assets on their balance and inform the unified territorial community about all such liabilities;To notify enterprises with whom service and other contracts have been made on behalf of such CEBs and institutions about their transfer to UTC ownership.

Cabinet of Ministers of Ukraine

Implemented
— comments: The Ministry of Regional Development, Construction and Residential Services conducted an analysis of the of educational, cultural, social protection, physical education and sports establishments functioning in the United Territorial Community for the development of common approaches to creating typical models of a single educational, cultural, physical culture, sports and social environment in different types of basic level administrative and territorial units