Key Benefits:
Concerning amendments to the Tax Code of Ukraine for the improvement of the tax administration for the added value
(Verkhovna Rada Information (VR), 2015, No. 40-41, pp. 381)
Verkhovna Rada of Ukraine Orders:
I. Amend Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) Such changes:
1. Paragraph 4 Paragraph 87.1 of Article 87 complements the sentences of such content: " To extinguish such a tax debt at the expense of taxpayer tax in the system of electronic administration of tax on the added value of the central executive authority; implements the tax and customs policy, provided the presence of the basis stipulated by Article 95 of this Code, sends the body responsible to the treasury funds that open accounts of taxpayers in the electronic administration system; The tax on the added value, the registry, which has the naming of the taxpayer, The tax and individual tax number of the taxpayer and the amount of tax debt that will be listed on the budget. The procedure for the formation and sending of the treasury services to the budget is determined by the central body of the executive branch, which provides for the formation and implementation of public tax and customs policy. "
2. First Paragraph Article 95.3 of Article 95 after the words "serving such taxpayer" to supplement the words " and from the accounts of taxpayers in the electronic administration system of the tax on the added value opened in the organ for treasury service "Budget funds".
3. In Article 120 - 1 :
1) in first paragraph Item 120 - 1 .1. "Tax invoices/adjustment of the tax invoice", replace the words "tax credits subject to the buyers ' tax-payers for added value, and adjustment calculations to such tax bills," and "impose a penalty"-with words and numbers "impose on the taxpayer on the value added, on which according to the requirements of articles 192 and 201 of this Code is the duty of such registration, fine";
2) in Item 120 - 1 .2 the words "tax invoice/adjustment" is replaced by the words "tax invoice, which is subject to a purchase-paid tax on the added value, and the calculation of adjustment to such a tax invoice," and the words "burden-imposed". The penalty "-words and figures" carries on the fees imposed on the taxpayers, on which according to the requirements of articles 192 and 201 of this Code are the duty of such registration, fine ";
(3) complement paragraph 120 - 1 .3 of this content:
" 120 - 1 .3. The order of the application of penalties prescribed by this article is approved by the central body of executive power, which provides for the formation and implementation of state tax and customs policy. "
4. First Paragraph Paragraph 121.1 of Article 121 after the words "originals of documents" shall be supplemented by the words "(other than documents received from the Single Registry of the Tax Invoices)".
5. In Article 192 :
1) para. 192.1 after the paragraph of the first addition to the new paragraphs of the following content:
" The calculation of the adjustment, compiled by the supplier of goods/services to the tax invoice, which is issued by their recipient-payroll tax, is subject to registration in the Single Register of Tax Invoices:
The supplier (seller) of the goods/services, if the amount of compensation for this supplier is expected to increase or if the adjustments to quantitative and cost indicators will not change the amount of compensation;
The beneficiary (buyer) of goods/services, if the amount of compensation for the value of goods/services is reduced, for which the vendor sends the inventory adjustments to the recipient. In doing so, the supplier of goods/services has the right to reduce the amount of tax liability for such a correction after its registration in the Single Register of Tax Invokes.
Adjustment calculations compiled by the tax payer to tax bills not issued by the recipient prior to February 1, 2015, as well as compound while receiving services from non-resident, whose supply is determined by customs territory. Ukraine is subject to registration in the Single Register of Tax Invoices Such a taxpayer. "
In this regard, the second paragraph should be considered sixth;
in a paragraph to the second word "and sends the recipient's calculation of the tax adjustment" to exclude;
Complement the paragraph with this content:
"The supplier has the right to reduce the amount of tax obligations only after registration in the Single Register of Tax Adjustments Calculation to the Tax Invoice";
in a paragraph to the second word "and sends the recipient's calculation of the tax adjustment" to exclude;
Complement the paragraph with this content:
"The payee has the right to increase the amount of tax credit only after registration by the provider in the Single Register of Tax Adjustments Calculation to the Tax Invoice."
6. In Article 198 :
1) first paragraph Item 198.1:
" 198.1. The tax credit refers to the amount of tax, paid/provided in the case of operations with ";
2) in Item 198.2 :
the paragraph of the first edition:
" 198.2. The date of the tax credit to the tax credit is considered to be the date of the previously held event ";
In the paragraph of the fourth sentence, the "date of origin" should be replaced by the words "date of departure";
The fifth paragraph of the article reads as follows:
"A given increase in the tax credit loan (s) for financial lease operations (lease) is the date of the actual receiving of the financial lease object such a tenant";
in the paragraph of the sixth word "Date of order of the order of the customer on the sentencing of the tax credit", replace with the words "Date of submission to the customer's tax credit";
3) in fourth paragraph Article 198.3, "The right to account of the tax credit arises" to replace the words "Tax credit is carried out";
4) in first paragraph The words "appropriate tax invoices" would be replaced by the words "collected tax invoice" and the words "during the acquisition or manufacture of which the tax amount was included in the tax credits, in case such societies/services are not negotiable." assets are intended for their use to begin to be used "-words and numbers" (for goods/services, non-negotiable assets purchased or manufactured until July 1, 2015, if during such acquisition or making the amount of tax) were included in the tax credits), in the case of such societies/services, non-negotiable assets are assigned to their use or begin to be used ";
5) para. 198.6 after the paragraph of the second addition to two new paragraphs of this content:
" The tax invoices obtained from the Single Register of Tax Invoices are for the recipient of the goods/services basis to account for the amount of tax related to the tax credit.
In case if the tax payer did not include in the relevant reporting period to the tax credit amount added on the basis of the collected tax bills registered in the Single Register of Tax Invoices, such the right is kept for granted. For 365 calendar days, from the date of the tax invoice. "
In this regard, the third is sixth to be considered by paragraphs five to eighth.
in the sixth digit, "180" would be replaced by the numerals "365".
7. In Article 199 :
1) in 199.1 to register and register the relevant tax invoices in the Single Register of Tax Invoices per share replace the words " compose not later the last day of the reporting (tax) period and register the summary of the tax invoice in the Single Registry; Tax invoicing on the total amount of the quotient ";
2) paragraph 2 See item 199.4 to be excluded.
8. In Article 200 - 1 :
1) para. 200 - 1 .1 after the paragraph of the fifth complement to the new paragraph of this content:
"Other indicators, which according to the requirements of paragraph 34 of subsection 2 of section XX" Transitional provisions " of this Code are taken into account during the selection of the amount of tax calculated by the formula specified by paragraph 200. - 1 .3 Article 200 - 1 "This Code".
In relation to this paragraph, the sixth will be considered a paragraph to the seventh;
2) para. 200 - 1 .2 after the paragraph of the first addition to the new paragraph of the following content:
" The agricultural enterprises that have chosen a special tax regime according to Article 209 of this Code are further open accounts in the tax administration system, intended to transfer funds to their income. special accounts opened in the institutions of banks and/or bodies that carry out treasury service of budget funds. "
In this regard, the second paragraph should be considered a third paragraph;
paragraph 6 of the sixth edition:
" Σ Poprach -the total amount of replenishment from the current account payer in the tax administration system, including the account in the electronic administration system of the taxpayer ' s tax, which selected a special account. The tax regime in accordance with Article 209 of this Code, which is open to transfer funds to its special account, opened in bank institutions and/or bodies carrying treasury funds ";
Complement the paragraphs of the following content:
" The indicators of the formula defined by this point are drawn from July 1, 2015. At the time of the check box Σ NaklFather and Σ Naclview The adjustment calculations are also used, compiled from July 1, 2015, and registered in the Single Register of Tax Invoices, to the tax bills compiled before 1 July 2015, which are subject to the sale of buyers to the tax payers. For metrics to be selected Σ NaklFather , Σ Naclview and Σ Customs use documents (tax bills, adjustment calculations, customs declarations, sheets of adjustment and additional declarations), composed beginning on July 1, 2015.
Amount of value to be selected Σ On See also the indicators defined by paragraph 34 of subsection 2 of section XX "Transitional provisions" of this Code ";
4) para. 200 - 1 .4 Add a sub-paragraph to the following:
" (b) from the accounts of the payers opened in the relevant treasury agencies to conduct calculations on the repayment of tariffs on heat energy, heating and supply of hot water, district heating services, The water-waste produced, transported and supplied by the population and/or other enterprises of the centralized drinking water and sanitation facilities, which provide for the population of the services of the centralised water supply and water supply that originated in connection with the inconsistency of the actual cost of thermal energy and services from The central water supply, water supply, heating and supply of hot water tariffs, approved and/or agreed by the state authorities or local government, and the subvenance from the state budget to local budgets of Further directing the funds in accordance with the Law of Ukraine on the State Budget of Ukraine ";
5) para. 200 - 1 .5 Set out in this edition:
" 200 - 1 .5. From the account in the electronic tax administration system, the added value of the taxpayer is transferred to the state budget in the sum of the tax obligations on the added value payable for the consequences of the reporting tax period, and to the current account of the tax payer for its statement, which is submitted to the controlling body in tax reporting on the added value, in the amount of funds allocated to the payment of the tax obligations and the the amount of tax debt from tax. In doing so, the transfer of funds to the current account of the taxpayer may be carried out in the case of a lack of exceeding the amount of tax issued in the reported period compiled in the reporting period and registered in the Single Tax Consignment Registry. On the sum of tax obligations, the tax obligations for the supply of goods/services, which are placed in the tax reporting tax on the added cost in this reporting period.
The funds received on an electronic tax administration system on the added value of the taxpayer, which selected a special tax regime, according to Article 209 of this Code, intended for listing funds on its special accounts, open in the institutions of banks and/or in the bodies carrying treasury funds, are automatically listed by a body that runs treasury funds, on a special basis the account of such a payer during the operating day. The requisition of such a payment account is an agricultural enterprise that selected a special mode of taxation in accordance with Article 209 of this Code, which is required to attest to the tax reporting of the added value.
The tax payable request is given to him by sending an email to the transfer of funds on its accounts in the tax administration system ";
6) para. 200 - 1 .6 Complement the paragraph with this content:
" The Central Executive Body implementing the tax and customs policy has the right to send an entity that runs treasury funds that open taxpayers ' accounts in the electronic administration system of the tax on the government. the cost, correcting the registers to refine the information specified in previously sent registries ";
(7) para. 200 - 1 .7 supplemented with the words "and the repayment of the tax debt on the added value".
9. In Article 201 :
1) in 201.1 :
in the first word paragraph "provide a purchase (receiving) of the tax invoice, composed" to be replaced by the words "of the tax invoice", and the word "registered" by "register it";
To complement the sentence of this content: " In the case of supply/acquisition of a branch (a structural unit) of the goods/services that is actually on behalf of the main enterprise, the tax party tax charge, in the tax bill, other than the tax The tax payer number is further indicated by the numerical number of such a branch (the structural unit) ";
2) paragraph 2 Item 201.4 replace paragraphs of such content:
" The tax payers are in the case of delivering goods/services, whose supply has a continuous or rhythmic nature:
Buyers are tax payers-may add no later than last day of the month to which shipments are made, the tax bills listed on each tax payer, with which the supply is of such a nature, with all the delivery volume The goods/services of the appropriate payer for this month;
Customers who do not registered tax payers may be at the end of the last day of the month in which such shipments are made, due to the total supply of goods/services to customers with which supply is of such a character, for such a month.
In case of the status of the accumulated tax overhead, the amount of money that was delivered to the seller's current account as payment (advance payment) for a fellow/service is above the cost of delivered goods/services during the month, such as is considered a preliminary payment (advance), which consists of a tax invoice in general order not later than the last day of this month.
For the purposes of this option, the rhythmic nature of the supply is considered to supply goods/services to one buyer two and more times a month.
The tax invoice may be compiled in daily summaries of operations (if the tax invoice was not compiled on these operations) in the case of:
the delivery of goods/services for cash is ultimately a consumer (which is not a tax payer), calculations for which are conducted through cash/registration of calculation transactions or through a banking institution or payment device (directly on The current account of the vendor);
the statement of transport tickets, hotel accounts or accounts that are put on the taxpayer ' s salary tax, other services, the cost of which is determined by the accounting estimates containing the total amount of payment, the amount of tax and tax the number of the supplier (seller) other than those established by international standards;
Provision of a taxpayer of cash cheques containing the amount of delivered goods/services, the total amount of the tax payable (with the definition of the fiscal and tax number of the supplier) ";
3) in 201.10 :
after the paragraph of the fifth complement to the new paragraph of this content:
"The purchase of a goods/service invoice/adjustment fees can be provided by the seller of such goods/services in an electronic form with the requirements of electronic document and digital signature legislation."
In this regard, the 6th and 6th paragraphs of the 6th and 6th are considered to be the seventh and eighteenth paragraphs.
in paragraph 15, "Breaking the order of filling of the tax invoice shall not give the right" to replace words and numbers " violation of order of order of completion of the binding requisition of the tax invoice, predicted by paragraph 201.1 of article 201 of this Code, gives rights ";
the first sentence in this edition:
" In case of a seller/buyer of goods/services of the order of completion and/or order of registration in the Single Registry of Tax Invoice and/or the calculation of buyer/seller/seller of such goods/services shall be eligible to add to A tax declaration for a reported tax period of a claim with a complaint on such a seller/buyer ";
in the second sentence of the digit "60" to replace the numbers "365".
10. In 209.2 point Article 209:
1) second and third sentence of the paragraph of the second to exclude;
(2) To complement the paragraphs of such content:
" For such accumulation, agricultural enterprises are credited with funds for their own accounts in the e-tax administration system, open to listing funds on special accounts opened in bank institutions and/or in organs. They pay for the Treasury maintenance of the budget.
The funds, which are credited to such accounts in the electronic tax administration system, automatically during the operating day, in which funds have received such bills, are listed by the body responsible for treasury funds, on the basis of funds. Special accounts of agricultural enterprises opened in bank institutions and/or bodies that undertake treasury service of budget funds.
Agricultural enterprises-the subject of special taxation regime in the line set by this Code for self-payment of tax obligations must provide the enumeration to their account in the electronic administration system A tax open to listing funds on special accounts, funds in size sufficient to reaccount to a special account based on a issued tax declaration, which reflected the results of activities within the special regime Taxation during the reporting (tax) period.
The agricultural enterprise is subject to the special taxation regime of accounts with budget for other operations carried out during the reporting (tax) period not within the special taxation regime, is carried out in the the order stipulated by Article 200 of this Code. "
11. In unit 2 Section XX "Transitional provisions":
1) para. 34 Set out in this edition:
" 34. Establish that as of the third working day after the introduction of the law of Ukraine "On Amendments to the Tax Code of Ukraine on the improvement of administration of added tax on the added value" of registered income tax payers tax (positive or negative) on which such a taxpayer has the right to register tax invoices/calculation of adjustment to the Single Register of Tax Invoices, determined by paragraph 200. - 1 .3 Article 200 - 1 of this Code, and the values of all its constituents defined by this Code are zero other than the values of its constituents. Σ NaklFather , Σ Naclview and Σ Customs That has been formed since July 1, 2015. Registered tax payers such a value are automatically increased by the controlling body:
(1) The average monthly tax rate, which in the last 12 reporting (tax) months (June 2014-May 2015)/4 quarters (II quarter 2014-I quarter of 2015) were paid by the taxpayer to the budget and Extant or unlocked, and also decayed to a special account of the fee-an agricultural enterprise selected to the special regime in accordance with Article 209 of this Code. Tax payers, as of July 1, 2015, are registered on the added value tax payers:
more than 12 reporting (tax) months/4 quarters such an increase is made during the third working day after the introduction of the Act of Ukraine "On Amendments to the Tax Code of Ukraine on the improvement of administration" The added value ";
less than 12 reporting (tax) months/4 quarters, as well as the payers registered on the added value after July 1, 2015, the increase is made during the first quarter of the quarter, in which rows Such registration reaches 12 reporting (tax) months/4 quarters.
This amount of increase in the same quarter (during the first number of the relevant quarter) is subject to an automatic calculation subject to the average monthly tax rate of tax, which in the last 12 reporting (tax) months/4 quarters as of date. such an account has been declared by the taxpayer to pay up to the budget and are extinguished or unbuilt, as well as being directed to a special account of the taxpayer selected by the special mode according to Article 209 of this Code, or remain at the disposal the agricultural enterprise according to paragraph 209.18 of Article 209 of this Code. Such recation is done by subtracting the sum of the previous increase and the addition of the amount of increase according to the current account;
(2) During the third working day, after the introduction of the law of Ukraine "On Amendments to the Tax Code of Ukraine on the improvement of the allowance for added value" by the payment of funds on the accounts payable Electronic administration of a tax on the added value of the day at the beginning of such a day by the deduction of amounts issued by the taxpayer in the tax reporting period (tax) period June 2015 to electronic account of the budget in the account of the tax obligations of the tax and/or the current account The taxpayer according to paragraph 200 - 1 Article 200 - 1 That's the Code. By July 31, 2015, by August 20, 2015, the sum on which the taxpayer had the right to register tax bills/adjustment calculations in the Single Register of Tax Invoices, is reduced by the amount of tax obligations declared by the reported (tax) During June 2015/Year II, the quarter of 2015;
(3) During the 10 calendar days after the Act of Ukraine, "On Amendments to the Tax Code of Ukraine on the improvement of administration of the added value" on the amount by mistakenly and/or the benefits of paid cash obligations of the tax for added value as of July 1, 2015. This increases the following:
(a) If the results of the reported (tax) period during June 2015/II quarter 2015, the tax payer of the added tax on the added value to the budget is reduced by the controlling body in the information system the state of calculation of the payers of the controlling body of the controlling body such a sum, has been reported to pay for the results of the reporting (tax) period in June 2015/2nd quarter of 2015, with a simultaneous decrease in the amount of tax payable enumeration from the taxpayer ' s account in the tax administration system to The budget, which is noted in the registry, on the basis of which an agency that runs treasury funds, which open accounts of taxpayers in an electronic administration system of the added value, makes such an enumeration;
(b) if according to the results of the reported (tax) period in June 2015/II quarter 2015, the tax paid the amount of tax on the added value to the budgeted amount that is less than the sum of mistakenly and/or above paid. The monetary value of the value added value as of July 1, 2015, or the negative value of the tax, is increased by the tax payer of the negative value formed by the reporting (tax) period of July 2015. Year/3rd quarter of 2015, which is transferred to tax reporting from the reporting tax (tax) period for August 2015/IV quarter 2015.
By mista/or above, the cost-added tax liability bonds are considered to be repaid at the same time as the amount of tax payable on which the taxpayer has the right to register tax invoicing/calculation of adjustment to tax credits. invoices in the Single Register of Tax Invoices, defined by paragraph 200. - 1 .3 Article 200 - 1 This is the Code;
(4) Until 31 July 2015 for taxpayers applying the reporting (tax) period of the month, without carrying checks provided by Article 200 of this Code, at the sum of the negative value credited to the tax credit of the following: the reporting period (tax) period, and the amount of outstanding negative value of previous reporting (tax) periods at the end of the current reporting (tax) period specified in the tax reporting tax on the value added, in which the Budget calculations and/or reflect transactions relating to the Special taxation regime in accordance with Article 209 of this Code, for June 2015. The amount of tax credit for the tax credit (tax) period (July 2015) increases.
The sum of such a negative value can be verified by the controlling body in an established order;
(5) until 20 August 2015 for taxpayers applying the reporting (tax) period equal to the quarter, without the conduct of inspections predicted by Article 200 of this Code, at the sum of the negative value credited to the Tax Code. credit to the next reporting (tax) period and the amount of unsettled negative value of previous reporting (tax) periods at the end of the current reporting period indicated in tax reporting on the added value in which are displayed calculations with budget and/or displayed transactions relating to Special taxation regime in accordance with Article 209 of this Code, for the second quarter of 2015. The tax payer increases the amount of tax credit for the reported (tax) period for the third quarter of 2015.
The sum of such a negative value can be verified by the controlling body in the prescribed order ";
2) in Paragraph 35 :
the paragraph of the first edition:
" 35. Regulation No. 120 - 1 1. Article 120 - 1 This Code does not apply in violation of the terms of registration of tax invoices/adjustment calculations in the Single Register of Tax Invoices, compiled before October 1, 2015 ";
Add a new paragraph to this content:
"From the fourth working day, after the introduction of the law of Ukraine," On amendments to the Tax Code of Ukraine on the improvement of administration of tax on added value " registration in the Single Registry of Tax Invoices tax invoices/adjustment calculations made up to July 1, 2015, is carried out without limiting the amount of tax calculated by the formula specified by paragraph 200. - 1 .3 Article 200 - 1 "This Code";
3) complement the paragraphs 39 to 43 of this content:
" 39. For tax bills, the date of the production dates from 1 July to 30 September 2015 inclusive, do not apply boundary registration lines in the Single Register of Tax Invoices, set in paragraph 201.10 of Article 201 of this Code, and The following registration lines are installed:
The tax bills, compiled from 1 to 15 days (inclusive) of the month in the period specified in the first paragraph of this item, are subject to registration in the Single Register of Tax Invoices to the last day (inclusive) of the month in which they were composed;
The tax bills, compiled from 16 on the last day (inclusive) of the month in the period specified in the first paragraph, are subject to registration in the Single Register of Tax Invoices up to 15 numbers (inclusive) of the month, the next month in which they were Compiled.
40. The penalties and penalties stipulated by this Code for violating the Code for self-payment of the tax liability tax obligations are not applicable on the availability of funds in the accounts The taxpayers in the electronic tax administration system are added to the value added in the amounts sufficient to pay the agreed tax obligations from the tax for the added value to the budget or on the special accounts payable-agricultural enterprises have chosen the special regime in accordance with Article 209 of this Code.
In the case of counting during the transition period of electronic administration of the tax on the added value of the penalties imposed, such penalty sanctions are subject to a list of the controlling body for the place of registration of the tax paid taxpayer. cost for 14 working days.
41. In the case of a controlling body during the inspection, the payment of the tax payer of the tax is negative to the value added, which remains unshakable as of July 1, 2015 in the tax reporting tax on the added value. the cost, which resulted in a high amount of tax on which the taxpayer has the right to register tax bills/adjustment calculations to the tax invoices in the Single Register of Tax Invoices, determined by paragraph 200. - 1 .3 Article 200 - 1 According to this, the tax payer, aside from the penalties imposed by article 123 of this Code, apply a fine of 10 per cent of the amount of inflamption of such a negative value.
The amount of tax on which the taxpayer has the right to register tax invoicing/adjustment adjustments to the Single Register of Tax Invoices, defined by paragraph 200. - 1 .3 Article 200 - 1 this Code is subject to a decrease in the amount of such a levy on the basis of a agreed tax report.
For the purposes of this paragraph to the negative value is the negative value of the tax added value, which is left unshakable as of July 1, 2015, which accounts for the tax reporting of the added value and includes:
The negative value is credited to the tax credit of the following reporting (tax) period;
The unshaded negative value of previous reporting (tax) periods at the end of the current reporting (tax) period.
42. In case of acquisitions and/or manufactured before 1 July 2015, non-negotiable assets are partly used in taxable transactions, and in part no, the tax payer carries out the proportion of the use of such non-negotiable assets. The taxable transactions calculated in accordance with the items 199.2 and 199.3 of Article 199 of this Code (based on actual volumes conducted during the year of taxable and non-tax-based operations), at the totals of one, two and three calendars The years that come after the year in which they began to be used (entered into service). In the event of a tax withdrawal, including by a court decision, the transfer of a share is carried out based on the actual volumes of the taxable and uncharged transactions conducted from the beginning of the current year to the date of withdrawal.
43. On the negative value, calculated according to paragraph 200.1 of Article 200 of this Code, according to the results of the reporting (tax) period of June 2015 /II quarter 2015 by the rules of subparagraph "a" and "b", and "b", and "b". the part of the limit of the sum, calculated in accordance with paragraph 200 - 1 .3 Article 200 - 1 "This is not applicable."
1. This Act takes effect from the day of its publication, except paragraphs of the seventh-eleventh sub-paragraph 3, paragraph 11 of section I (in part of the application of penalties for inflating the amount of tax on which the taxpayer has the right to register tax bills/calculation of the tax invoices in the Single Register of Tax Invoices), which take effect from the first number of the month, the next month they will take effect in this Act.
2. Set that the added value tax on accounts in the e-tax administration does not extend Law of Ukraine "On executive proceedings", including funds that are on such accounts, cannot be:
Requirements formed in accordance with Law of Ukraine "On executive proceedings" prior to the validity of this Act, the funds that are on the accounts in the electronic administration system of the tax on the added value are considered to be annulled.
Within five working days from the day, the Act is subject to the removal of an agency that runs treasury funds, the arrest of funds in the accounts of an electronic administration of the tax on the added tax. cost to which the requirements were formed according to Law of Ukraine "About Performance".
3. The Cabinet of Ministers of Ukraine for three months from the day of entry into force:
Adopt the regulatory and legal acts necessary to implement this Act;
To bring their legal and legal acts into compliance with the Act;
Provide a revision and enforcement of the ministries and other central executive bodies of their normative acts in compliance with the Act.
