Regarding implementation of legislative requirements regarding the tax administration peculiarities for taxpayers with a high level of voluntary compliance with tax legislation
The Ministry of Finance of Ukraine approved Procedure for formation and publication of the List of taxpayers with a high level of voluntary compliance with tax legislation.
Document defines procedure for calculating criteria for including taxpayers in the List of taxpayers with a high level of voluntary compliance with tax legislation (hereinafter – List).
Payers entered in the List will receive a number of advantages in the tax administration during the martial law. This particularly includes moratorium on documentary audits, except for some of their types, reduction in terms of the in-place and documentary audits for receiving budgetary compensation, terms of providing individual tax consultations, etc.
For such payers, interaction mechanism with the State Tax Service is also simplified, since each of them will be assigned with a compliance manager in order to improve quality of service.
Familiarize yourself with Procedure for formation and publication of the List of taxpayers with a high level of voluntary compliance with tax legislation on website of the Ministry of Finance of Ukraine.
To ensure the interaction order of a compliance manager with taxpayers included in the List, the State Tax Service issued Order № 788 as of 31.10.2024 "On organization of the compliance manager’s activities with taxpayers with a high level of voluntary compliance with tax legislation".
This document approves procedure for organizing activities of the compliance manager, specifics of manager’s interaction with the payer, and responsibilities. Order also clearly defines communication methods between the payer and compliance manager, as well as procedure for conducting online communication in a video conference mode.
Familiarize yourself with Order of the State Tax Service № 788 as of 31.10.2024 "On organization of the compliance manager’s activities with taxpayers with a high level of voluntary compliance with tax legislation" on its web portal.
