The head of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, Danylo Hetmantsev , wants to legalize the right of the tax authorities to recognize a taxpayer as a risky one under the guise of tax nannies in order to stop the registration of tax invoices. This was stated by MP Nina Yuzhanina, UNN reports.
In his Telegram channel, Hetmantsev said that he and his colleagues had prepared a draft law on the white business club. According to him, the essence of the document is that "if an entrepreneur meets simple and transparent criteria for paying taxes above the industry average and paying a salary higher than the industry average, tax control in the form of inspections is not carried out. This is among other advantages. The list is reviewed quarterly.
"Under the guise of tax nannies for the elected, the authorities will try to legalize the right of the tax authorities to recognize a taxpayer as a risky one (this is provided only by a resolution of the Cabinet of Ministers) in order to stop the registration of their tax invoices, which in many cases has elements of tax raiding," wrote Yuzhanina in her Telegram channel.
Yuzhanina said that only those taxpayers who meet certain standards, i.e. the "chosen ones," will have a tax nanny or compliance manager, and they will be determined by the tax authorities themselves based on a risk management system, the criteria for which will be approved by the tax authorities themselves.
According to her, the "chosen" taxpayers will be granted the status of a high level of voluntary compliance with tax legislation and..:
- will not conduct scheduled documentary inspections;
- The timeframe for in-house and documentary audits (up to 10 days in total) to confirm VAT refunds will be reduced to 5 days;
- will provide individual tax consultations and information on tax risks and ways to eliminate them within 5 days.
In order to become an "elected" taxpayer, legal entities and individual entrepreneurs, according to her, must meet the following requirements:
- the payer was not a risky payer in the SQMS;
- no TND on violation of the deadlines for settlements for export and import of goods during the year;
- absence of unreconciled amounts for TNDs exceeding UAH 51 thousand based on the results of documentary checks;
- no violations in the submission of reports and/or documents/notifications, including CFC and financial statements;
- no tax/SCS debts or debts not exceeding UAH 3060;
- No sanctions applied to the payer in accordance with the procedure established by the Law of Ukraine "On Sanctions".
To become a "chosen one," a legal entity must simultaneously have a level of income tax payment above the industry average; a level of VAT payment above the industry average (except for taxpayers with exports of more than 25%); the salary of employees of such a company must be at least the average salary in the relevant industry in the region with a coefficient of 1.1, and the number of employees must be at least 5.
To become a "chosen one," a sole proprietor must also pay VAT at a level above the industry average, have salaries not less than the industry average in the region, have a turnover of more than UAH 5 million, and pay taxes to the state and local budgets above the industry average.
At the same time, the authors of the draft law believe that individual entrepreneurs - single tax payers of the first group, second group, fourth group, and third group with an income of less than UAH 5 million or who do not have employees cannot be taxpayers with the status of a high level of voluntary compliance with tax legislation.
"A brief general conclusion: the current government's policy of double standards to simplify tax rules for the elite is unacceptable. And the fact that these changes will legitimize the abuse of power by the tax service, which is "flourishing" today when stopping the registration of tax invoices and assigning taxpayers the status of risky, is a threat to every taxpayer," Yuzhanina emphasized.
Recall
The tax policy implemented by Hetmantsev is seriously slowing down the Ukrainian economy and, if not stopped, will lead to its decline in the future, said Yana Matviychuk, volunteer, founder of the creative agency ARENA CS, member of the Board Young Business Club in an exclusive interview with UNN.