STS draws attention of business entities involved in sale of products, public catering and services to obligation to enable consumers to make payments in the non-cash form using electronic payment means (Resolution of the Cabinet of Ministers of Ukraine as of 29.09.2010 № 878).
Reminder! The vast majority of pension and wage payments, social benefits in Ukraine are made in the non-cash form by transferring funds to payment means (payment cards).
Compliance with requirements of Resolution № 878 acquires important social and moral significance in conditions of the martial law, is an additional circumstance that can save people’s lives and not only that non-compliance leads to responsibility.
To date, issued on the basis of Decree of the President of Ukraine as of 24.02.2022 № 64/2022 “On the imposition of martial law in Ukraine” approved by the Law of Ukraine as of 24.0.2022 № 2102-IX “On approval of Decree of the President of Ukraine “On the imposition of martial law in Ukraine” (hereinafter – Decree), in connection with the above specified and taking into account requirements of Sub-paragraph 102.3.2 Paragraph 102.3 Article 102 of the Tax Code of Ukraine, there is a suspension of documentary, actual and internal audits.
Such suspension interrupts the audit period and does not require any additional decisions by the supervisory authority. Accordingly, the course of terms established by Articles 86 and 56 of the Tax Code of Ukraine is suspended for a period up to the last calendar day of the month (inclusively) when the martial law imposed by the Decree will end.
