The Verkhovna Rada adopted amendments to the Tax Code to support conscientious taxpayers during martial law.
This was reported by MPs Yaroslav Zheleznyak and Iryna Gerashchenko.
Bill No. 11084 was supported by 263 people's deputies.
The authors of the bill emphasized that under 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, rather than a fiscally oriented controller. Tax control will be aimed at supporting and correcting the behavior of the taxpayer, rather than at identifying errors and punishing them," the explanatory note says.
Main changes:
- Introduction of a list of taxpayers with a high level of voluntary compliance with tax legislation who will receive benefits in tax administration during martial law.
- The list will include legal entities and individual entrepreneurs, residents of "Diya.City" who meet the requirements regarding the level of tax payment, the level of payroll, etc.
Among the advantages:
- Moratorium on documentary inspections, except for certain types.
- Reduction of deadlines for desk and documentary checks for budget reimbursement.
- Reduction of the time frame for providing individual tax consultations.
- Assigning a compliance manager to a taxpayer for remote interaction, including via video conferencing.
The list and criteria for conscientious taxpayers will be available on the State Tax Service website.
Deputy Iryna Gerashchenko reported that representatives of European Solidarity abstained from voting for the bill because they are against dividing business into "right" and "wrong.".
