\u25cf People’s Deputies of Ukraine D.O. Razumkov, L.O. Shpak, D.S. Mykysha (11 people in total), as subjects of the right of legislative initiative, submitted to the Verkhovna Rada of Ukraine the draft Law \u201cOn Amendments to the Tax Code of Ukraine on Peculiarities of Taxation by Value Added Tax and Other Taxes during the Period of Martial Law\u201d (Reg. No. 12429-1 of February 03, 2025).<\/p>\n\n\n\n
This draft law, which is aimed at reducing tax pressure, ensuring efficient administration of tax procedures, supporting the country’s defense capability and creating favorable conditions for economic development under martial law, in particular, provides for<\/p>\n\n\n\n
1) enshrining the presumption of innocence of the taxpayer in the tax legislation, as well as establishing additional safeguards against obstruction of business activities of a business entity by controlling authorities during an audit;<\/p>\n\n\n\n
2) establishing unreasonable and disproportionate obstruction of the taxpayer’s business activities by officials of the controlling authority during the actual audit as a tax offense of the controlling authority;<\/p>\n\n\n\n
3) introduction of automatic registration of a tax invoice if no decision on the existence of a tax offense is made within 30 days after its non-acceptance;<\/p>\n\n\n\n
4) cancellation of the historical increase in certain taxes and the tax burden on taxpayers introduced by the Law of Ukraine No. 4015-IX of October 10, 2024, as well as restoration of the previous provisions on the rate and list of military duty payers;<\/p>\n\n\n\n
5) targeted use of the funds of the State Budget of Ukraine, the source of which is the military fee;<\/p>\n\n\n\n
6) a moratorium on tax changes for the period of martial law;<\/p>\n\n\n\n
7) starting from March 2025 and until the date of termination\/liquidation of martial law, establishing a limit on the salaries of employees of state bodies, institutions and enterprises in an amount not exceeding ten times the minimum wage established as of January 1, 2025 (UAH 80,000).<\/p>\n\n\n\n
\u25cf The Ministry of Internal Affairs of Ukraine <\/strong>has developed a draft resolution of the Cabinet of Ministers of Ukraine \u201cOn Approval of the Procedure for Departmental Registration and Record Keeping of Large-Capacity and Other Technological Vehicles, Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine and Invalidation of Resolutions of the Cabinet of Ministers of Ukraine\u201d.<\/p>\n\n\n\n This Procedure establishes the procedure for departmental registration, re-registration, temporary registration, record keeping and deregistration of heavy-duty and other technological vehicles that are not subject to operation on the public road network, assignment of an alphanumeric combination of license plates with or without issuance, execution and issuance of a certificate of registration of a heavy-duty or other technological vehicle.<\/p>\n\n\n\n \u25cf On January 31, 2025, the State Regulatory Service of Ukraine<\/strong> published on its official website information on the revised report on the implementation of the Measures of the State Anti-Corruption Program for 2023-2025 on the review of business entities’ reporting, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 220 of March 4, 2023.<\/p>\n\n\n\n This report is based on the results of the public discussion of the interim (clarifying) report based on the analysis of reporting forms and the results of its analysis by the regulatory authorities to formulate balanced and comprehensive conclusions of the processed proposals and comments from business.<\/p>\n\n\n\n The report also contains explanations and proposals of central executive authorities regarding the recommendations mentioned in the analysis of reporting forms, in particular, the State Statistics Service (regarding forms No. 1-P \/monthly\/ \u201cReport on the production of industrial products by type\u201d, No. 4-mtp \/monthly, annual\/ \u201cReport on Fuel Use and Reserves\u201d, No. 1-waste \/annual\/ \u201cWaste Report\u201d, No. 1-PV \/monthly, quarterly\/ \u201cLabor Report\u201d, No. 1-environmental costs \/annual\/ \u201cReport on Environmental Protection Costs\u201d, etc. ), the Ministry of Finance, the State Tax Service, the Ministry of Justice, the Ministry of Environmental Protection and Natural Resources, the State Labor Service, the Ministry of Economy, etc.<\/p>\n\n\n\n Photo source: https:\/\/www.pixabay.com\/<\/em><\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" \u25cf People’s Deputies of Ukraine D.O. Razumkov, L.O. Shpak, D.S. Mykysha (11 people in total), as subjects of the right of legislative initiative, submitted to the Verkhovna Rada of Ukraine the draft Law \u201cOn Amendments to the Tax Code of Ukraine on Peculiarities of Taxation by Value Added Tax and Other Taxes during the Period […]<\/p>\n","protected":false},"author":1,"featured_media":2813,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/2920"}],"collection":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/comments?post=2920"}],"version-history":[{"count":1,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/2920\/revisions"}],"predecessor-version":[{"id":2922,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/posts\/2920\/revisions\/2922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/media\/2813"}],"wp:attachment":[{"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/media?parent=2920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/categories?post=2920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avnbmu.com.ua\/en\/wp-json\/wp\/v2\/tags?post=2920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}