The law on the “white business club” has been signed: details
24 July 2024 15:25
The President of Ukraine, Volodymyr Zelenskyi, signed draft law No. 11084 on the creation of the “White Business Club” – a list of taxpayers with a high level of voluntary compliance with tax legislation.This was reported by the head of the parliamentary budget committee, Danylo Hetmantsev, reports "Komersant Ukrainian"
The law is aimed at improving the interaction between tax authorities and conscientious taxpayers, giving the latter certain advantages in exchange for a high level of tax discipline.
It clarifies the concept of “tax risk” and introduces a new concept of “compliance” (tax risk management).
The law defines the criteria for recognizing a taxpayer as conscientious, including no or minimal tax debt, timely filing of reports, compliance with industry tax payment indicators, and payment of wages at least below the industry average.
For conscientious payers, certain advantages are provided: limitation of inspections, shortened terms for conducting inspections and providing consultations, appointment of a personal compliance manager, the opportunity to receive information about tax risks.
The list of honest payers is formed every quarter, and payers receive a notification about inclusion in this list. These features will apply during the period of martial law and until the end of the year, in which it will be abolished.
The law enters into force on the first day of the month following the month of publication.
Read about the reaction of businessmen to the law here.
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