Kompas

The “Procedure for Attracting, Using, and Monitoring International Technical Assistance” was approved by the Cabinet of Ministers of Ukraine on February 15, 2002, No. 153 (hereinafter referred to as Procedure No. 153). This procedure defines the process for attracting, using, and monitoring international technical assistance, including state registration, accreditation of contractors (non-resident legal entities), and registration of a representative office of a donor institution in Ukraine.

Procedure No. 153, specifically paragraph 2 and paragraph 4, provides the following definitions of the subjects of an international technical assistance project (hereinafter referred to as ITA projects):

International Technical Assistance – Financial and other resources and services provided by development partners on a free and non-refundable basis in accordance with international agreements of Ukraine to support Ukraine. International technical assistance may be provided in the form of:

• Any property necessary to ensure the fulfilment of project (program) objectives that is imported or acquired in Ukraine;
• Works and services;
• Intellectual property rights;
• Financial resources (grants) in national or foreign currency;
• Other resources not prohibited by law, including scholarships.

Beneficiary – A central executive body, the Council of Ministers of the Autonomous Republic of Crimea, regional, Kyiv, Sevastopol city state administration, whose competence includes the formation and/or implementation of state policy in the relevant sector or region where the project (program) is to be implemented, which is interested in the results of the project (program), an executive body of local self-government, whose jurisdiction extends to the territory of the project (program), the Secretariat of the Cabinet of Ministers of Ukraine, the Office of the President of Ukraine, Committees and the Secretariat of the Verkhovna Rada of Ukraine, the National Bank, the Supreme Court, higher specialized courts, the National Anti-Corruption Bureau, the Accounting Chamber, and other governmental agencies;

Development Partner – A foreign state, government and bodies or organizations authorized by the government of a foreign state, a foreign municipal body, or an international organization providing international technical assistance in accordance with international agreements of Ukraine.

Implementer – Any person (resident or non-resident) who has a written agreement with a development partner or a person authorized by the development partner and ensures the implementation of a project (program), including on a paid basis.

Recipient – A resident (individual or legal entity) who directly receives international technical assistance under a project (program).

Subcontractor – Any person (resident or non-resident) who has a written agreement with the implementer or recipient, ensures the implementation of the project (program) in part or in whole, and conducts procurement procedures at the expense of international technical assistance within the project (program). A subcontractor is a person who may claim tax benefits when making procurement with funds from international technical assistance projects. The subcontractor, like the contractor, is entitled to tax benefits under the ITA project.

The status, responsibility, and liability of a subcontractor are not fully regulated in Procedure No. 153. At the same time, the requirements and responsibilities for the contractor in the implementation of the ITA project are established.