Trust platform: new subsite of the State Tax Service

In order to unite efforts of business and the state in counteraction against the shadow economy, the Law of Ukraine № 3813-IX as of 18.06.2024 "On amendments to the Tax Code of Ukraine regarding the tax administration peculiarities during the martial law for taxpayers with a high level of voluntary compliance with tax legislation" was adopted (hereinafter – Law № 3813). This is one more step on the way to introduce risk-oriented system in work of the State Tax Service.

Law № 3813 provides for quarterly formation by the State Tax Service of Ukraine of a List of taxpayers with a high level of voluntary compliance with tax legislation and publication of this list on web portal of the State Tax Service.

Taxpayers who will meet a number of requirements and criteria related to taxation and enter the List of taxpayers with a high level of voluntary compliance with tax legislation will receive certain tax advantages.

It is particularly about a moratorium on document audits, except for some of their types. Also, terms of in-place and documentary audits receiving budget compensation and terms of providing individual tax consultations will be shortened.

Interaction mechanism with State Tax Service is simplified for such payers, as a compliance manager will be assigned to each of them in order to improve quality of service.

Introduction of quarterly formation of the List of taxpayers with a high level of voluntary compliance with tax legislation will allow the taxpayer to review results and circumstances of activity and take measures to improve their own indicators.

In order to improve services for taxpayers, specialists of the State Tax Service created a separate subsite "Territory of high tax trust level".

Using this subsite, the taxpayers have opportunity to get convenient access to relevant information, in particular, lists of taxpayers with a high level of voluntary compliance with tax legislation and calculated average indicators of criteria in terms of regions, types of economic activity, groups of taxpayers and periods.

The interactive main menu of the subsite "Territory of high tax trust level" contains the following services:

- Number of taxpayers with a high level of voluntary compliance with tax legislation as of the current relevant (current) date.

- Check whether the business entity is included in the List.

- Transition to the "Payers from the List" menu.

- Transition to private part of the Electronic cabinet.

- Map of taxpayers with a high level of voluntary compliance with tax legislation (Territory of tax trust).

- Questions – answers.

- Contact information and feedback.