On June 18, the Verkhovna Rada adopted in general No. 11084 on the peculiarities of tax administration during martial law – the so-called law on the “white business club”, which provides for a number of advantages.
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The document provides for the introduction of a list of taxpayers with a high level of voluntary compliance with tax legislation, who will enjoy a number of advantages in tax administration during martial law.
The list will include companies and individual entrepreneurs, residents of “Diya.City”, which will meet a number of requirements and criteria, taking into account the taxation system. We are talking, in particular, about requirements for the level of tax payment, requirements for the level of payroll, etc.
People’s deputies supported the amendment of the head of the tax committee, Daniil Getmantsev, which recommends that the Cabinet of Ministers make changes to the Procedure for booking those liable for military service and introduce automatic booking for taxpayers included in the “white business club.”
The share of those reserved is up to 25% of workers liable for military service, writes Forbes Ukraine.
Getmantsev explained to the publication that the law does not introduce reservations, since this is a recommendation.
We gave the government a pass and are waiting for an answer,” Forbes quotes the people’s deputy.
Three bills on economic reservation are being considered in the Rada, and this amendment does not affect them.
The law provides for the creation of a separate List of taxpayers with a high level of voluntary tax compliance, who will enjoy a number of advantages in tax administration during martial law.
Taxpayers included in the List will receive the following benefits:
- moratorium on documentary checks, with the exception of certain types;
- reducing the time required for desk and documentary checks for the purpose of budgetary reimbursement;
- reduction of terms for providing individual tax advice;
- such a taxpayer will be assigned a compliance manager with whom the payer will be able to interact, in particular, using remote communication means, including video conference.
The Finance Committee of the Verkhovna Rada supported the creation of the so-called “white business club,” citing the need to facilitate interaction with tax-scrupulous taxpayers. By the second reading, an amendment appeared in the document about the possibility of economic reservation of enterprises from this list.
Source: Racurs

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