The changes provide for tax administration features for businesses that pay taxes voluntarily and in good faith.
President of Ukraine Vladimir Zelensky signed a law on amendments to the Tax Code, which provide for both tax administration features for businesses that voluntarily and conscientiously pay taxes, and the right to book employees..
About This was announced by the head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Danilo Getmantsev.
According to the card of Law No. 11084 on amendments to the Tax Code of Ukraine on the peculiarities of tax administration during martial law for taxpayers with a high level of voluntary compliance with tax legislation on the Verkhovna Rada website, under martial law, a bona fide business that continues to operate and pay taxes will receive state partnership approach.
In particular, the deputies proposed introducing a list of taxpayers with a high level of voluntary compliance with tax legislation, who will have a number of advantages in tax administration during martial law.
The list will include legal entities and individual entrepreneurs, residents of “Diya.City” , which will meet a number of requirements and criteria taking into account the taxation system (in particular, requirements for the payment of taxes, requirements for the level of payroll, etc.).
Advantages of the “White Business” Club
Taxpayers with a high level of voluntary compliance with tax laws added to the list will receive the following benefits, reminds Hetmans:
- moratorium on documentary audits, with the exception of certain types;
- reducing the time for desk and documentary audits for the purpose of budgetary reimbursement;
- reducing the time for providing individual tax advice;
- a compliance manager is assigned to the taxpayer, with whom the payer will be able to interact in including using remote communication means, including videoconference.
“Once again I emphasize that the state and white business are absolute allies in the fight against shadow traders and corrupt officials. That is why To the limit of confrontation, together we will effectively overcome the shadow, and most importantly, corruption,” Getmantsev recalled.
Previously, there was talk about the right to book employees of business members of the White Business Club.
“This will be an economic reservation model,” noted Getmantsev.