More than 30,000 VAT payers have been recognized as risky, meaning that the activities of one in five entrepreneurs have been suspended on the basis of non-existent provisions in the tax code. The head of the Verkhovna Rada's Tax Committee, Danylo Hetmantsev, is trying to legalize such actions by the tax authorities and create new problems for business with his draft law on the "white business club". This was stated by Nina Yuzhanina, a member of the Parliamentary Committee on Finance, Taxation and Customs Policy.
The activities of every fifth taxpayer have been suspended by the State Tax Service on the basis of non-existent provisions in the Tax Code. Thus, the adoption of the law on a special "white business club" is a "wrapper" that hides the creation of new problems for business. However, I think that in the future the situation will depend on the active position of taxpayers
According to her, 31,000 VAT payers have been recognized as risky, which is 20% of all taxpayers who submitted TI/CCs for registration in the URTI.
The MP emphasized that currently the Tax Code does not contain a rule on the riskiness of a taxpayer, only the CMU Resolution No. 1165 establishes 8 main criteria for the riskiness of a VAT payer and 18 additional criteria for the criterion of "tax information".
However, now the criteria for the riskiness of a taxpayer are being legalized at the suggestion of Hetmantsev, namely, the draft law 11084 on the "white business club", which has been adopted only in the first reading with.
A new provision will appear in the Tax Code: "69.41.1. Taxpayers with a high level of voluntary compliance with tax legislation shall include legal entities and individual entrepreneurs who simultaneously meet the following requirements:... d) absence of a decision on the taxpayer's compliance with the criteria of riskiness of the value added taxpayer, in accordance with the procedure and on the grounds determined by the Cabinet of Ministers of Ukraine in accordance with paragraph 201.16 of Article 201 of this Code
She reminded that the National Security and Defense Council had already instructed the Cabinet of Ministers to audit the system of monitoring risks and criteria for blocking tax invoices, but the government ignored it.
Add
Back in January, the NSDC considered the issue of blocking tax invoices and instructed the government to immediately conduct an audit of the SOCC, but the results are still unknown. At the request of UNN , the NSDC refused to say whether they would consider this issue again.
The European Business Association (EBA) notes the aggravation of the situation with the blocking of tax invoices since the end of February. It suggested that instead of freezing business activities by blocking them, the State Tax Service should conduct tax audits in case of questions to the companies' activities. The EBA emphasized that the tax legislation of the EU countries does not contain provisions on blocking tax invoices.
Recall
Business ombudsman Roman Vashchuk criticized the draft law on the "white business club" initiated by Hetmantsev, saying that it would create a reservation for the elite instead of leveling the playing field for all businesses.
According to economic expert Yuriy Havrylechko, the legislative initiative of the head of the Rada's tax committee violates the Constitution of Ukraine and creates discriminatory conditions in the business environment. The fact that Hetmantsev's draft law contains discriminatory norms and has corruption risks is also stated in the conclusion of analysts of the Union of Ukrainian Entrepreneurs.
According to economic expert Yuriy Havrylechko, Hetmantsev's draft law violates the Constitution of Ukraine and creates discriminatory conditions in the business environment. Analysts of the Union of Ukrainian Entrepreneurs also concluded that Hetmantsev's draft law contains discriminatory norms and has corruption risks.