In the second reading, the Parliament supported draft law No. 11084 on the so-called white business club, which concerns tax audits.
The MP Yaroslav Zheleznyak wrote about it.
263 MPs voted for it. The law amends the Tax Code regarding the features of tax administration during martial law for taxpayers with a high level of voluntary tax compliance.
The "white business club" will include an entrepreneur who meets transparent criteria regarding the level of tax payment above the industry average and the salary level higher than the industry average. His business will not be subject to tax audits.
Taxpayers who are included in the "white business club" will have the following advantages:
- moratorium on documentary checks;
- shortening 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 remotely;
- upon request, the taxpayer has the right within 5 days to receive information about the tax information available in the control body, which may indicate tax risks in the taxpayerʼs activities, as well as advice to eliminate such risks.
The list of the "white business club" will be maintained by the State Tax Service, taxpayers will receive information about being on the list through an 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 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 Business Ombudsman Council 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.