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Regarding the release of students called up for service during martial law.
So far, it is simply impossible for them to free themselves. That is, they are not subject to conscription, but if they have already entered the service, they cannot be released on the basis of training.
The draft law on amendments to Article 26 of the Law of Ukraine "On Military Duty and Military Service" regarding the dismissal of students, trainee assistants and graduate students can change the situation.
The Economic Security Bureau was headed by the head of the State Fiscal Service Vadim Melnik. Earlier, Melnik served in the tax police for more than 14 years.
Well, first of all, it's a tax. However, this is not an ordinary tax, but an indirect tax. This tax is secretive and it is always present in the price of the goods. That is, it ostensibly specially to pay at purchase of the goods it is not necessary. The buyer simply pays money for the goods, but now the company that sold this product (tax agent) is obliged to pay VAT to the state.
This tax was introduced in Ukraine and other countries of the former USSR in the early 90s after the collapse of the Soviet Union and at the start of the market economy. Before that, there were no taxes in the USSR at all.
VAT is a tax that is present in many countries of the world, but the expediency of its existence is constantly subject to discussion.
Nevertheless, it exists in Ukraine and is an important element of the taxation of enterprises.
The basis of VAT taxation, as a rule, is the contractual value of the goods (from 2016 for taxation purposes, the cost can not be less than usual prices).
The object of VAT taxation is the operation for the supply of goods, works, services.
VAT payers on the territory of Ukraine are all participants of economic transactions.
At the same time there are active and passive payers of the value-added tax.
Active payers are entrepreneurs registered as VAT payers in the bodies of the State Fiscal Service (GFS) of Ukraine, passive payers are all the rest.