Taxpayers will be able to interact with the State Tax Service via video conference

On January 10, 2024, the Verkhovna Rada of Ukraine adopted as a basis the draft Law on Amendments to the Tax Code of Ukraine on Improving Online Communication with Taxpayers and Clarifying Certain Provisions of the Law, Reg. № 9662.

The draft law proposes:

1. Provide for the possibility for a taxpayer to interact with the controlling authority via video conference (in particular, during the consideration of complaints and audits).

Participation of a taxpayer in a videoconference outside the premises of the supervisory authority can significantly improve the quality of consideration of complaints or inspections with the possibility of hearing the position of the taxpayer or his representative without personal presence

2. Establish that the provisions of subparagraph 140.5.9 of the Tax Code, which provide for an increase in the financial result before taxation in the case of a free transfer of goods, works, services in favor of budgetary institutions in an amount exceeding 4% of the taxable profit of the previous reporting year, do not apply to cases of transfer of intangible assets by public sector entities to executive authorities, which are under the control of such entities, provided that such assets were created, modernized and/or acquired at the expense of the state

3. To regulate the issue of approving the norms of losses and yields of tobacco products, tobacco and industrial tobacco substitutes, tobacco raw materials and liquids used in electronic cigarettes, and fuel;

4. To cancel the function temporarily performed by the controlling authorities in terms of forming the Register of recipients of one-time compensation to business entities for expenses incurred for the payment of a single contribution to the obligatory state social insurance for employees and calculating the amount of such compensation to be paid to business entities - legal entities;

5. To regulate the function of controlling bodies to notify law enforcement agencies of detected signs of offenses.

Thus, it is proposed to determine that in case of detection of signs of offenses, the investigation of which falls within the powers of law enforcement agencies, employees of the State Tax Service shall notify the relevant law enforcement agencies in writing

The text of the draft law states that if adopted, the document will come into force on the day following the day of its publication.