State Tax Service and the Federation of Employers of Ukraine discussed practical issues of application of the Law of Ukraine 3219

Representatives of the State Tax Service of Ukraine and the Federation of Employers of Ukraine discussed practical issues of applying the Law of Ukraine No. 3219 as of 30.06.203 "On amendments to the Tax Code of Ukraine and laws of Ukraine regarding taxation peculiarities during the martial law" during the online meeting.

"Today, communication is a top priority for us. After all, as a preventive measure, communication can solve problematic issues in advance and level them. Therefore, we are open to cooperation with associations and organizations that represent interests of business, to work out such issues, hold discussions and debates. State Tax Service has a large list of tools that make it possible to communicate with payers in various formats," stated acting Deputy Head of the State Tax Service Yevhenii Sokur.  

In particular, he focused attention of those present on the work of updated Contact Center and communication tax platforms, which allow taxpayers to promptly receive assistance in solving tax issues.

During the meeting, representatives of the State Tax Service explained basic norms of the Law 3219, which partially renews taxation rules of the pre-war period. In particular, possibility for individuals-entrepreneurs and legal entities to be the single tax payers of Group III with application of the single tax rate of 2% of the amount of income has been canceled. Rights and obligations of the VAT payer were automatically renewed when switching from the simplified system with specific taxation to the general taxation system, restrictions on audits were partially removed, certain types of audits were renewed, etc.

Also, for taxpayers and regulatory authorities, time limits established by tax legislation and other legislation, control of compliance of which is entrusted to the regulatory authorities, regarding provision of individual tax consultations, consideration of taxpayer complaints, provision by taxpayers of answers to requests of regulatory authorities, etc., have been renewed.

In addition, participants of event discussed issue of detinization of the alcohol and tobacco market, considered practice of considering complaints regarding tax notifications-decisions on charging penalties for untimely return of foreign exchange earnings.

Tax officials considered individual cases and provided answers to questions of the meeting participants.

Also, representatives of the State Tax Service and the Federation of Employers of Ukraine agreed on further holding of sectoral meetings on the most urgent taxation issues.

Reminder! Communication tax platforms operate in bodies of the State Tax Service for operational communication with business. It is also possible to get explanation by calling “hotlines” and at Contact Center of the State Tax Service.

In addition, web portal of the State Tax Service has "Online education" section, which contains useful tax information for taxpayers. Section is posted at the link https://tax.gov.ua/baneryi/onlayn-navchannya.