In accordance with the National Revenue Strategy until 2030, the Cabinet of Ministers has adopted a resolution to implement an experimental project for the functioning of the tax risk management system (compliance risks) within the State Tax Service

This was reported by the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev, noting that changes in the management of tax authorities continue. "International rules for the interaction of the tax authority with the taxpayer are being introduced — exclusively upon the identification of tax risks (compliance risks)," he explained.

What is this and how will it affect taxpayers?

1. Centralization of Tax Risk Management:

Changes are introduced in the organizational structure of the State Tax Service (STS), where tax risks are identified for specific taxpayers, and decisions regarding the actions of the tax authority are made exclusively at the central level.

This means that decisions on inspections will be made centrally, considering risks based on international standards, reducing the possibility of pressure on businesses from territorial bodies. Inspections will only be conducted if there are high risks for the taxpayer.

2. Systematization of Control over Territorial Bodies:

Control over the quality of measures to eliminate tax risks by territorial bodies is being introduced.

3. Clear Cyclicality of Measures:

Rules of action are defined for each step in the implementation of measures.

In implementing the Cabinet resolution, the Ministry of Finance and the STS must undertake a series of methodological and organizational measures to implement the new tax service management system by 2025.