RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 29, 2020 No. 330

About assignment for assistance for children to physical persons entrepreneurs who chose simplified taxation system and treat the first and second group of payers of the single tax

The Cabinet of Ministers of Ukraine decides:

1. Allocate to the Ministry of social policy 1369301, one thousand hryvnias (consumption expenses) from fund of fight against sharp respiratory disease of COVID-19, of SARS-CoV-2, caused by coronavirus and its consequences for assistance for children to physical persons entrepreneurs who chose simplified taxation system and treat the first and second group of payers of the single tax.

2. Approve the Procedure for use of funds for assistance for children to physical persons entrepreneurs who chose simplified taxation system and treat the first and second group of payers of the single tax which is applied.

3. Provide:

To the ministry of social policy - coordination of allocation of budgetary funds, the stipulated in Item 1 this resolution, with Committee of the Verkhovna Rada of Ukraine concerning the budget;

To the Ministry of Finance - after the specified coordination opening of the new budget program and entering of corresponding changes into list of the government budget.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 , No. 330

Procedure for use of funds for assistance for children to physical persons entrepreneurs who chose simplified taxation system and treat the first and second group of payers of the single tax

1. This Procedure determines the mechanism of use of means of the government budget by the "Allowance Payment on Children to Physical Persons — Entrepreneurs Who Chose Simplified Taxation System and Treat the First and Second Group of Payers of the Single Tax, at the expense of Funds Which Are Allocated from Fund of Fight against Sharp Respiratory Disease of COVID-19, of SARS-CoV-2, Caused by Coronavirus and Its Consequences" program (further - budgetary funds).

2. The main manager of budgetary funds and the executive in charge of the budget program is Minsotspolitiki.

3. Managers of budgetary funds of the lowest level are:

structural divisions concerning social protection of the population of the regional, Kiev and Sevastopol city state administrations (further - regional social security authorities of the population);

structural divisions concerning social protection of the population Kiev and Sevastopol of the state administrations, district, district in, executive bodies city, district in the cities (in case of their education) councils, the centers for charge and implementation of social payments which meet the requirements of Item 47 parts one of Article 2 of the Budget code of Ukraine (further - structural divisions concerning social protection of the population).

4. Budgetary funds are allocated to regional social security authorities of the population which transfer such funds to structural divisions concerning social protection of the population for assistance on children to physical persons entrepreneurs who chose simplified taxation system and concern to the first and second group of payers of the single tax, according to the Payment procedure of child allowances to physical persons entrepreneurs who chose simplified taxation system and concern to the first and second group of payers of the single tax, No. 329 approved by the resolution of the Cabinet of Ministers of Ukraine of April 22, 2020 (further - child allowance).

5. Structural divisions concerning social protection of the population provide to regional social security authorities of the population of the request in the form established by Minsotspolitiki:

till December 10, 2020 - about the need for budgetary funds for payment of the help for children for November and December, 2020 to persons who received such help in May - August, 2020;

till December 18, 2020 - about the need for budgetary funds for payment of the help for children to persons who addressed till December 15, 2020 for the first time for purpose of such help.

6. Regional social security authorities of the population generalize the request populations received from structural divisions concerning social protection about the need for budgetary funds for payment of the help for children and no later than within two working days, submit Minsotspolitiki the generalized application in the form established by it by administrative and territorial units.

7. Minsotspolitiki after receipt from regional social security authorities of the population of the generalized requests concerning allowance payment for children lists no later than within three working days, budgetary funds to regional social security authorities of the population.

8. Regional social security authorities of the population are listed no later than during the next working day, budgetary funds for accounts of structural divisions concerning social protection of the population.

9. Structural divisions concerning social protection of the population transfer budgetary funds for the accounts of receivers of child allowance opened in organization of authorized bank within two working days.

10. Structural divisions concerning social protection of the population represent monthly to the 10th following the accounting period, to regional social security authorities of the population in the form established by Minsotspolitiki information on use of budgetary funds for its generalization and representation to the 15th of Minsotspolitiki.

The treasury informs monthly to the 10th of Minsotspolitiki on amounts of cash expenses by areas and Kiev.

11. Minsotspolitiki monthly to the 5th following the accounting period submits to Committee of the Verkhovna Rada of Ukraine concerning the budget and to the Ministry of Finance information on use of budgetary funds.

12. The financial accounting, opening of accounts, registration, accounting of budget commitments in bodies of Treasury and transaction connected with use of budgetary funds are performed in the procedure established by the legislation.

13. Creation and submission of financial and budget reports about use of budgetary funds, and also control of their target and effective expenditure are performed in the procedure established by the legislation.

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