Oleksiy Lyubchenko held a meeting with representatives of Ukrainian Business Council
STS continues a series of meetings with representatives of business associations to promptly consider topical issues of business taxation. Representatives of Ukrainian Business Council had the opportunity to ask Chairman of the State Tax Service of Ukraine Oleksiy Lyubchenko and his deputies Nataliia Ruban and Nataliia Kalenichenko their questions.
“We adhere to the principle of openness and transparency in working with business. If the taxpayers have questions about our work, certain problems or developed suggestions that will improve our work – we are always open to cooperation. Today, the tax authorities communicate more openly with the taxpayers than ever before and we expect results from such dialogue – conscientious fulfillment of their tax obligations.” – stated Oleksiy Lyubchenko.
Representatives of Ukrainian Business Council were interested in the work of risk monitoring system, specifically the practice of classifying taxpayers as risky on the basis of letters from the law enforcement agencies.
Chairman of the STS noted that as of today the risk monitoring system is of interest to employees of tax authorities of other countries as an effective mechanism for preventing formation of fictitious VAT tax credit. A number of meetings have already been held with foreign colleagues, during which Ukrainian tax authorities shared their experience in the system’s functioning.
Representatives of Ukrainian Business Council also suggested the introduction of system of electronic consignment and fright / expenditure invoices that record both the transportation of goods and transfer of ownership. According to them, such system can be one of the ways to improve the tax risks monitoring.
In turn, Chairman of the STS Oleksiy Lyubchenko supported the initiative, noting that introduction of such mechanism with fiscalization of the settlement system will contribute to the market un-shadowing.
Introduction of fiscalization of the settlement system was also discussed. According to representatives of the UBC, starting from 2021 all risk groups of goods and services should be fiscalized. In turn, the STS representatives noted that currently legislation stipulates gradual introduction of new rules for settlement operations. From the 1st of January 2021, the RCO will be used by business entities that make payments in the Internet trade, restaurant business, jewelry industry, trade of household appliances, medical services, tourism, hotels and second-hand. From the 1st of April 2021, the use of RCO by individuals – entrepreneurs of Group II, III and IV is envisaged.
In addition, from the 1st of January 2021, the “cashback” mechanism will start working, ie the opportunity for consumers to return part of money for goods that are not in the fiscal check. According to representatives of Ukrainian Business Council, the successful introduction of this mechanism will encourage sellers to comply with the cash discipline and consumers – to require checks for purchased goods.
Reminder! Payers can already check presence of a fiscal check in the STS system with a help of “Search for a fiscal check” service which operates in the Electronic cabinet.
Important topic for discussion was the issue of “bank secrecy”. According to Oleksiy Lyubchenko, Ukraine is the only country where the supervisory authorities do not have access to information on the circulation of funds in the payers’ bank accounts. The availability of such information would allow more productively and with less time and effort to prove illegal actions of violators of the tax legislation and expose tax evasion schemes.
Participants of the meeting also discussed application of the cash method of determining tax liabilities for construction works, fiscalization of settlement operations in a distance trade, etc.
In addition, the Chairman of the STS Oleksiy Lyubchenko informed about successful operation of the Communication Tax Platform and called for using this resource to communicate with the Tax Service.
