The Council passed a law on supporting the "white business club"

The Verkhovna Rada adopted amendments to the Tax Code to support conscientious taxpayers during martial law.

People's deputies Yaroslav Zheleznyak and Iryna Gerashchenko informed about it.

Draft law No. 11084 was supported by 263 people's deputies.

The authors of the draft law emphasized that in the conditions of martial law, a business that conscientiously pays taxes needs a partnership approach from the state.

"The new concept of tax administration assumes that the tax inspector will become a benevolent manager who will help the taxpayer, and not a fiscally oriented controller. Tax control will be aimed at monitoring and correcting the taxpayer's behavior, and not at identifying mistakes and punishing them," the explanatory note reads.

Main changes:

  • Introducing a list of taxpayers with a high level of voluntary tax compliance who will receive advantages in tax administration during martial law.
  • The list will include legal entities and private enterprises, residents of "Diya.Sity", which will meet the requirements regarding the level of tax payment, the level of salary calculation, etc.

Among the advantages:

  • Moratorium on documentary checks, except for some types.
  • Shortening the terms of camera and documentary checks for budget compensation.
  • Shortening the terms of providing individual tax consultations.
  • Assigning a compliance manager to the taxpayer for remote interaction, in particular through video conferencing.

The list and criteria of honest taxpayers will be available on the DPS website.

Deputy Iryna Gerashchenko reported that representatives of "European Solidarity" abstained from voting for the draft law, as they are against the division of business into "right" and "wrong".

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