Changes Regarding Foreigners in Military Service
Foreigners and stateless persons can now serve not only in the Armed Forces of Ukraine but also in the State Special Transport Service. A new appendix with a contract form for service in the SSTS has been added. During martial law, the main leave is granted in parts of 15 days, up to a total of 30 days.
IDP Assistance and Housing Rent Subsidies
The list of assistance recipients has been expanded to include military personnel and law enforcement officers. The application procedure has been simplified – now it can be submitted by one of the family members. The possibility of compensation for a single tax for landlords has been added. A mechanism for monitoring tax payments by landlords has been established.
“Weapons of Victory” Program
The procedure for forming a list of domestic weapons and military equipment has been established. To be included in the list, weapons must be adopted for service, serially produced in Ukraine with localization of at least 50%. The need for weapons must be maintained for 3-10 years.
Anti-Doping Control in Sports
The National Anti-Doping Center has been granted the authority to approve anti-doping programs of sports federations. Having an approved anti-doping program becomes a mandatory condition for a federation to obtain national status.
Subvention for “New Ukrainian School”
150 million hryvnias have been allocated for the “New Ukrainian School” program in 2025. Funds are directed towards improving teachers’ qualifications for implementing new state educational standards. A mechanism for paying trainers-teachers and supervisors has been defined.
Agricultural Product Insurance
The NBU has established new requirements for insurers providing agricultural product insurance with state support. A limitation on insurance premiums has been set – no more than 25% of the average annual volume. Reinsurance is allowed only with rated reinsurers.
Free Legal Aid
The list of persons entitled to free secondary legal aid has been expanded to include victims of hate crimes. The law will take effect one year after the termination of martial law.
Video Surveillance of Tobacco Production
Review of each of legal acts published today:
On the Accounting Price of Banking Metals
This is a daily notification by the National Bank of Ukraine establishing accounting prices for banking metals (gold, silver, platinum, and palladium) as of January 6, 2025. The document sets accounting prices per troy ounce for each of the four banking metals: gold – 111,770.86 UAH, silver – 1,253.92 UAH, platinum – 39,383.85 UAH, palladium – 59,020.20 UAH. A key caveat is that the established prices are reference prices and do not create obligations for the NBU to buy or sell banking metals at these prices. Such quotations are used by banks for accounting of banking metal operations and determining customs value in transactions with them.
On the Official Exchange Rate of Hryvnia to Foreign Currencies
This is a daily notification by the National Bank of Ukraine establishing the official exchange rate of hryvnia to 35 foreign currencies as of 06.01.2025. The document contains a table with currency rates, where for each currency its digital and literal code, number of units, full name, and official rate relative to hryvnia are specified. Among the main currencies: US dollar – 42.0889 UAH, euro – 43.3347 UAH, pound sterling – 52.2197 UAH. It is important to note that these rates are used for accounting purposes, for NBU operations with the State Treasury Service of Ukraine, and in other cases defined by legislation. The NBU does not undertake obligations to buy and sell currencies at these rates.
On Amendments to the Presidential Decree of June 10, 2016 No. 248/2016
The decree amends the Regulations on Military Service in the Armed Forces of Ukraine by Foreigners and Stateless Persons, extending its application to the State Special Transport Service. Now foreigners and stateless persons can serve not only in the Armed Forces but also in the State Special Transport Service. Structurally, the decree contains two main blocks of changes: 1) supplementing the base decree with a new article extending coverage to the State Special Transport Service; 2) amending the Regulations, where mentions of the State Special Transport Service are added throughout the text and the powers of its leadership are clarified. A new appendix with a contract form for service in the State Special Transport Service is also added. Key changes include:
– Possibility of concluding contracts with foreigners for service in the State Special Transport Service
– Clarification of the procedure for transferring military personnel between the Armed Forces and the State Special Transport Service
– Regulation of leave during martial law (up to 30 days of basic leave in parts of 15 days)
– Changes in powers regarding personnel issues between the leadership of the Armed Forces and the State Special Transport Service
On Approval of Changes to the Regulation on Establishing Requirements for Ensuring the Solvency and Investment Activities of an Insurer
The resolution cannot be analyzed as only a link to a scanned copy is provided without the text of the document itself. The full text of the normative act is necessary for a professional analysis.Resolution on Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine Regarding Providing Internally Displaced Persons with Living Assistance and Subsidies for Housing Rent
The resolution introduces changes to the procedure for providing assistance to internally displaced persons (IDPs) and housing rental subsidies. The main innovations concern expanding assistance opportunities and clarifying the mechanisms of its provision. Structurally, the document amends 4 Cabinet of Ministers resolutions regulating issues of housing subsidies, IDP living assistance, social protection of citizens in difficult life circumstances, and an experimental project on housing rental subsidies.
Key changes:
– Expanded list of persons eligible for assistance, including military personnel and law enforcement officers
– Simplified application procedure – now one family member can submit the application
– Clarified procedure for calculating the family’s average monthly total income
– Added possibility of single tax compensation (previously only personal income tax compensation was available)
– Established detailed mechanism for monitoring tax payments by landlords and the procedure for terminating payments in case of violations
Resolution on the Procedure for Forming a List of Weapon Samples (Complexes, Systems) of Armament, Military and Special Equipment (“Weapon of Victory”) Produced and Supplied by Domestic Manufacturers
The resolution establishes the procedure for forming a list of domestic armament and military equipment called “Weapon of Victory”. This list is formed by the Ministry of Defense based on the needs of the General Staff and other security forces, taking into account the capabilities of Ukrainian defense enterprises.
The document consists of two parts: the resolution itself and the procedure for list formation. The resolution instructs the Ministry of Strategic Industries to prepare changes regarding the conclusion of long-term contracts for purchasing products included in the list. The procedure defines the criteria and mechanism for list formation.
Key provisions:
– Armament must be adopted for use and serially produced in Ukraine
– Production localization must be at least 50% (calculation formula is provided)
– Armament need must be maintained for 3-10 years
– List is approved by the Cabinet of Ministers upon submission by the Ministry of Defense
– State customers must consider the list when planning purchases
Resolution on Amendments to Cabinet of Ministers Resolutions of July 25, 2002 No. 1063 and January 18, 2012 No. 22
The resolution amends normative acts regarding the activities of the National Anti-Doping Center and the procedure for granting national status to sports federations. The main purpose is to strengthen control over anti-doping measures in sports.Resolution on Amendments to Two Resolutions of the Cabinet of Ministers of Ukraine: No. 1063 dated 25.07.2002 and No. 22 dated 18.01.2012
Structurally, the changes relate to expanding the powers of the Anti-Doping Center and establishing new requirements for sports federations. Key innovations:
– The National Anti-Doping Center gains the authority to approve and coordinate anti-doping programs of sports federations;
– Having an approved anti-doping program becomes a mandatory condition for a federation to obtain national status;
– Absence of such a program may be grounds for depriving the federation of its national status.
Resolution on Certain Issues of Providing Subvention from the State Budget to Local Budgets for Ensuring High-Quality, Modern, and Accessible General Secondary Education “New Ukrainian School” in 2025
The resolution defines the distribution and procedure for using the subvention from the state budget to local budgets for the “New Ukrainian School” program in 2025. The total subvention amount is 150 million hryvnias, distributed among regional budgets and the Kyiv city budget. The document consists of two main parts: 1) direct allocation of funds between regions and Kyiv; 2) procedure and conditions for subvention use. The new version of the procedure details the mechanism for fund use and introduces new terms, including ‘supervision’, ‘supervisor’, ‘trainer’, and ‘teacher-trainer’.
Key provisions:
– Funds are directed to professional development of pedagogical workers who will implement new state education standards
– Mechanism for payment of teacher-trainers and supervisors is defined
– Clear restrictions are established on prohibiting the use of funds for intermediary services and profit-making activities
– Monthly reporting on fund use is provided
Resolution on Amending Item 1 of the Cabinet of Ministers of Ukraine Resolution dated February 9, 2024, No. 129
The resolution makes a technical clarification regarding dividend payments by state-owned enterprises for 2023. Financial investments are added to the list of expenses considered when calculating the dividend calculation base, alongside capital investments.
Structurally, the document consists of one item amending Resolution No. 129 from 09.02.2024 by supplementing the fourth paragraph of item 1 with the words “and financial” after “financing of capital”.
The key significance of the changes is that state companies can now take into account not only capital but also financial investments when determining the base for dividend calculations, which may potentially impact dividend payments to the state budget for 2023.
Resolution on Amending the Appendix to the Cabinet of Ministers of Ukraine Resolution dated December 27, 2017, No. 1045
The resolution updates the list of states and territories recognized as meeting the criteria of low-tax jurisdictions according to the Tax Code.Translation:
This list is used for transfer pricing purposes and control of operations with counterparties from these jurisdictions. The document is structurally composed of two parts: the resolution on amendments and an appendix with an updated list of states and territories. The resolution takes effect from January 1, 2025.
The list includes 45 jurisdictions, among which are traditional offshore zones (Bahamas, British Virgin Islands, Cayman Islands), as well as some states with special taxation regimes (Iran, North Korea, Myanmar). When conducting business operations with counterparties from these jurisdictions, taxpayers must comply with transfer pricing rules and additional tax control requirements.
[Note: The subsequent sections appear to be references to various National Bank of Ukraine resolutions, but they lack sufficient information for detailed analysis as the full text of the changes is not provided. Without the complete text of the amendments, it is impossible to provide a comprehensive review of the modifications to the respective base documents.]
