The State Tax Service and the Head of the Tax Committee want to exclude Internet providers from the simplified taxation system
MP Nina Yuzhanina reported that the State Tax Service and the head of the Tax Committee want to exclude Internet providers from the simplified taxation system as early as October 1, 2024.
She appealed to the Ministry of Finance and the State Tax Service to refrain from doing so:
- an appeal to refrain from making a decision to cancel the registration of a single tax payer until the legal settlement of this problematic issue;
- a request to immediately initiate amendments to the Tax Code to bring the wording of activities in the field of telecommunications (electronic communications), listed in paragraph 8 of subparagraph 291.5.1 of the Tax Code, in line with the Law of Ukraine "On Electronic Communications".
The MP shared the response she received from the State Tax Service.
"The tax authorities recognize that the provisions of the Tax Code do not currently define the types of activities that distinguish a certain group of taxpayers in the field of electronic communications who are entitled to apply the simplified taxation system.
But:
"This issue (the prohibition for Internet providers to be single tax payers - N.Y.) has been agreed with the Ministry of Finance of Ukraine, which ensures the formation and implementation of a unified state tax policy and coordinates the activities of the State Geographic Information System."
Therefore, the tax office only carries out explanatory work on:
► informing such taxpayers that in case of carrying out prohibited activities, they are obliged to refuse to apply the simplified taxation system on their own
► bringing the Register of Single Tax Payers in line with the requirements of tax legislation.
In other words, the principle of the rule of law (Article 8 of the Constitution of Ukraine), according to which "everything that is not expressly prohibited by law is permitted," is openly disregarded by officials, as they act according to the principle "only what is expressly defined by law is permitted."