The State Tax Service of Ukraine has prepared a set of tax measures to help affected businesses. This was announced by the Acting Head of the State Tax Service of Ukraine Lesya Karnaukh during a meeting with more than 60 representatives of business associations and civil society institutions.
“Equipment, warehouses, goods, documents, production stopped. Unfortunately, this is a familiar picture after every Russian shelling. How to help businesses in this situation, fill the state budget and fulfill international obligations is one of the top questions that the authorities are working on today. A number of measures that should help businesses require legislative regulation. But we at the State Tax Service have already prepared a set of measures today, in order not to waste time, to simplify the lives of those who suffered. This is a balanced and risk-oriented approach to administration and tax control for businesses that suffered losses due to the war,” she said.
Key points:
– Clear identification of the affected business. A separate list of businesses that have documented damage will be formed in the State Tax Service systems. There will also be a corresponding mark “business entity that suffered as a result of the armed aggression of the Russian Federation”. The list will be created taking into account data from the State Emergency Service, military administrations, local authorities, law enforcement officers and state registers. So that businesses do not have to submit any certificates again;
– Taking into account the consequences of attacks when assessing tax risks. Reduction in turnover, profitability, tax burden, etc. – should not automatically entail a request from the tax or inspection service. First, we establish all the reasons, whether there is damage after shelling, and only then do we assess whether there are real tax risks;
– Tax control – only where there are real risks. No unreasonable demands on the affected business. At the same time, the status of the affected enterprise does not mean complete exemption from tax control. If an inspection is necessary, its subject and scope should be as focused as possible on a specific risk;
– No paper bureaucracy. The main channel of interaction with affected taxpayers is the Electronic Cabinet. No repeated requests to submit documents that are already in the information systems of the State Tax Service or can be obtained through interdepartmental exchange. Maximum assistance to businesses that have suffered from Russian aggression and lost primary documents;
– Tax debt. A tax debt has arisen – the State Tax Service must immediately notify the affected business about this. In addition, if the taxpayer has a tax debt, this does not mean that the taxpayer automatically loses the status of a victim. At the same time, legal debt repayment procedures do not disappear;
– Personal support. Where the damage is critical, it is planned to identify a responsible person who will help the payer as much as possible. Tax consultant offices are being maximally involved to help the affected business.
“We are doing everything so that those who have suffered from the Russian attacks receive not formal, but targeted assistance in administration. During the meeting, we also discussed a number of other important issues with the business: SMCOR, inspections and appeals, business fragmentation, VAT refunds, currency control, etc.,” added the head of the State Tax Service. (State Tax Service)