The Verkhovna Rada plans to make changes to the criteria for the inclusion of enterprises in the List of taxpayers with a high level of voluntary compliance with tax legislation, known as the “white business club”. This was stated by the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev. informs Forbes.
Currently, the list includes 8,199 taxpayers, which is 55 fewer than in the previous list. At the same time, the composition of the list itself underwent significant changes.
“More than two and a half thousand payers came and about the same number left. If we talk about the structure of the list, the representation of natural persons-entrepreneurs has increased a lot – plus 581 FOP, there are 732 of them in total. There are also 211 residents of Diya.City”Hetmantsev explained.
He noted that some subjects were excluded due to formal violations, such as late submission of tax returns or minor fines.
“We received letters from all business associations regarding certain changes in the criteria, and, based on the results of the first quarter, we already see that we will change some of them. Probably, a fine of UAH 340 is not a sufficient reason to exclude a company from the list of “white businesses”, if, indeed, this fine was paid and the matter is already closed.”Hetmantsev stressed.
The changes generally involve easing the conditions for business.
“We have such a criterion for inclusion in the club, as the salary at the enterprise is above the average both for the region and for the industry. And there is a large cement producer in the Ivano-Frankivsk region, which is the only one in this industry in this region. That is, it cannot even theoretically fulfill this indicator. Practice has shown us this unfortunate mistake, and we will definitely correct it. As well as some other issues.” – explained the chairman of the committee.
We will remind that in July 2024, Volodymyr Zelenskyi signed the law “On Amendments to the Tax Code Regarding the Features of Tax Administration During Martial Law for Taxpayers with a High Level of Voluntary Compliance with Tax Legislation,” known as the “White Business Club” law. Danylo Hetmantsev was the initiator and co-author of this legislative act. The law provides for the creation of a separate list of taxpayers who will have a number of advantages in the field of tax administration under martial law.
