Maternal and paternal grandparents

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The need to provide constant care for a second-degree family member who is a person with a disability of group I or II, provided that there are no other first- and second-degree family members of such a person or if other first- and second-degree family members themselves require constant care according to the conclusion of a medical and social expert commission or a medical advisory commission of a healthcare institution ;
To determine the first and second degree of kinship in this case, the provisions of clause 14.1.263, clause 14.1, article 14, chapter 14 of the Tax Code of Ukraine may be applicable, namely:

Family members of an individual in the first degree of kinship are considered to special database be his or her parents, his or her husband or wife, and the children of such an individual, including adopted children;
Family members of a citizen of the second degree of kinship include his or her brothers and sisters, , and grandchildren.
Therefore, you can be exempted from military service during martial law due to the need to constantly care for your parents , spouse , children of such a person, including adopted children , brothers and sisters , maternal and paternal grandparents, and grandchildren .

At the same time, you have the right to choose which document to submit to confirm the need for constant care - either a certificate (conclusion) from the LKK or a conclusion from the MSEK.

Regarding confirmation of the absence of other family members who can provide constant care, I draw your attention to the following:

When, in order to confirm that there are no other members who can provide care, that you are the only one who can provide permanent care, you will be required to provide a certificate or an extract from the Civil Registry Office from the State Register of Civil Status Acts of Citizens and will begin to emphasize that this is the only body authorized to issue such confirmations, pay attention to the explanatory letter of the Ministry of Justice of Ukraine dated 08/25/2023 No. 112984/19.3.2/11-23 “Regarding the issuance of extracts from the State Register of Civil Status Acts of Citizens.