The Ministry of Finance has approved a new Procedure for Forming and Publishing a List of Compliant Taxpayers: What Benefits Does It Offer?

In line with Law No. 3813-IX dated June 18, 2024, the Ministry of Finance has approved the procedure for creating and publishing a list of taxpayers who demonstrate a high level of voluntary tax compliance.

The list will include legal entities, individual entrepreneurs, and residents of Diia.City who meet specific criteria, considering their tax regime, tax payment levels, payroll calculations, and more.

What benefits are provided for these taxpayers?

During martial law, compliant taxpayers will receive several benefits in tax administration, including:

• a moratorium on documentary audits (except in certain cases);
• reduced timeframes for desk and documentary audits for budget reimbursement;
• expedited processing of individual tax consultations;
• the ability to work with a compliance manager, accessible remotely via video conferencing.

The taxpayer list will be published on the official website of the State Tax Service of Ukraine on the 15th working day after approval. The list will be formed and approved each quarter by the last working day of March, May, August, and November. If a taxpayer requests exclusion from publication, their information will not be included in the list.

Who can be excluded from the list?

Taxpayers may be excluded from the list if it is determined that they or their beneficiaries hold Russian citizenship, have permanent residency in Russia, or are subject to special economic sanctions, among other reasons.