The Committee on Finance, Tax and Customs Policy approved draft law No. 11084 on the so-called "white business club". The document concerns tax audits.
This was reported by the first deputy chairman of the committee Yaroslav Zheleznyak, who is a co-author of the draft law.
"If an entrepreneur meets simple and transparent criteria regarding the level of tax payment above the industry average and the salary level higher than the industry average, tax control in the form of audits is not carried out," explains the MP.
Taxpayers who will be included in the "white business club" will receive the following benefits:
- moratorium on documentary checks;
- shortening of the terms of camera and documentary checks for the purposes of budget compensation — 5 calendar days;
- individual tax consultations within 5 calendar days;
- a compliance manager is assigned to the taxpayer, with whom the taxpayer will be able to interact, in particular with the use of remote communication tools, including in the video conference mode;
- upon request, the taxpayer has the right within five days to receive information about the tax information available to the supervisory authority, which may indicate tax risks in the taxpayerʼs activities, as well as advice on how to eliminate such risks.
The State Tax Service will maintain this list, and the payer will receive information about inclusion through the electronic cabinet.
According to the Office of the Prosecutor General, in Ukraine, 77% of criminal cases against businesses are initiated without further transfer to court with an indictment. This indicator has reached a historical maximum. In January — October 2023, only 23% of criminal proceedings in the field of economic activity reached the court with an indictment. This is a third less than in previous years.
During October — December 2023, the Council of the Business Ombudsman received 337 complaints from companies regarding unscrupulous behavior of state bodies and closed 220 cases. Business tax issues lead the rating of complaints to the council and make up 61% of all appeals.