Rada Tax Committee develops bill on "white business club"
The Verkhovna Rada Committee on Finance, Tax and Customs Policy has developed a bill on the "white business club."
Danylo Hetmantsev (Servant of the People faction) wrote about the corresponding initiative on his Telegram channel, Ukrainian News Agency reports.
"Together with colleagues, we developed a bill on the white business club. The essence is that if an entrepreneur meets simple and transparent criteria for the level of payment of taxes above the industry average and the wage level above the industry average, tax control in the form of checks on it is not carried out. It's beyond the other benefits. The list is reviewed quarterly," Hetmantsev said.
The bill proposes:
- expansion of the concept of "tax risk" and introduction of the term "compliance" (tax risk management);
- introduction of the List of taxpayers with a high level of voluntary compliance with tax legislation, which will enjoy a number of advantages in tax administration during martial law;
- The List of taxpayers with a high level of voluntary compliance with tax legislation (hereinafter - the List) will include quarterly legal entities and individual entrepreneurs who will meet a number of requirements and criteria (in particular, requirements for the level of payment of taxes, requirements for the level of payroll, etc.);
- The List will be maintained by the State Tax Service of Ukraine, and the payer will receive information about inclusion through an electronic cabinet.
Taxpayers included in the List will receive certain benefits, namely:
- moratorium on documentary inspections;
- reduction of the period of office and documentary inspections for the purposes of budget reimbursement - 5 calendar days;
- individual tax advice within 5 calendar days;
- a compliance manager is assigned to the taxpayer, with whom the payer will be able to interact, in particular, with the use of remote communication tools, including via videoconference;
- the taxpayer, at his request within five days, has the right to obtain information about the tax information available from the supervisory authority, which may indicate tax risks in the taxpayer's activities, as well as advice on eliminating such risks.
As Ukrainian News Agency earlier reported, in January 2022, Hetmantsev noted that more than 95% of businesses pay salaries in envelopes in whole or in part.