Political status of Crimea declared their independence from Ukraine as a single united state under the name of "Republic of Crimea". These two entities (Crimea and Sevastopol) were then annexed by Russia, where the Crimean Autonomous Republic became the "Republic of Crimea" as a Russian republic and Sevastopol became a Russian federal city. However, Ukraine and the majority of the international community do not consider the merge, the independence, the referendum, nor the annexation legitimate and still consider both entities as parts of Ukraine. Despite international opinion however, the currency, tax and legal system are all operational under Russian jurisdiction. Ukraine has applied for
Annexation of Crimea by the Russian Federation annexation, adopting a non-binding resolution affirming the "territorial integrity of Ukraine within its internationally recognised borders". The UN resolution also "underscores that the referendum having no validity, cannot form the basis for any alteration of the status of [Crimea]" and calls upon all States and international organizations not to recognize or to imply the recognition of Russia's annexation. In 2016, UN General Assembly reaffirmed non-recognition of the annexation and condemned "the temporary occupation of part of the territory of Ukraine—the Autonomous Republic of Crimea and the city of Sevastopol". The Russian Federation opposes the "annexation" label, with Putin defending the