The State Tax Service is already actively changing its approach to companies that have suffered from Russian attacks. So that tax issues do not become an additional problem. This was noted by the Acting Head of the State Tax Service Lesya Karnaukh during a meeting with companies that are members of the ACC.
“In conditions of constant enemy attacks, Ukrainian business very often loses everything that has been built for years in an instant. And the state must take real measures to help those who, despite the military challenges, do not give up on the path of recovery. This is what we started the conversation with members of the American Chamber of Commerce in Ukraine. According to ACC, more than 90% of its member companies are fully operational despite the war, and almost half have suffered damage due to Russian aggression,” said Lesya Karnaukh.
The State Tax Service has developed a large set of measures to simplify the work of businesses that have suffered from Russian attacks. In particular, this includes clear identification of affected businesses in the State Tax Service systems and the creation of a separate list; taking into account the consequences of shelling when assessing tax risks, a minimum of paper bureaucracy. The service is changing the approach to inspections – only in the presence of specific risks; as well as maximum personal support for businesses that have suffered critical damage.
This is all that the State Tax Service can already do without amending the legislation. Lesya Karnaukh called on ACC member companies to provide the State Tax Service with specific real proposals where the tax service can still save business time and effort. And the main thing here is for each party to work with a clear awareness of its responsibility: without manipulation and with honest payment of taxes to the budget.
“I also asked to share practical information on how the consequences of Russian attacks are documented today. In particular, how long it takes to inspect damaged property, what data is recorded in the acts, how information is entered into the Register of Damaged and Destroyed Property, and what information is contained in the CCI certificate of force majeure,” she said.
“A separate block is the issue of transfer pricing. There, the State Tax Service is already working on updating the rules that would comply with the international standards of the OECD and BEPS. We have developed a draft law and are consulting on its provisions with business and international experts. We are developing the APA mechanism for preliminary pricing agreement. To prevent possible disputes and double taxation. Issues related to litigation involving the State Tax Service were also touched upon. We already have positive dynamics. Their number has decreased by 19% compared to last year,” she said. (State Tax Service)