The Law on the “white business club” (which is not primarily about “white” business) regarding the level of tax payment above the industry average – for the future, and as an implicit confirmation of the illegality of this in the past
The Verkhovna Rada of Ukraine has adopted the draft law “On Amendments to the Tax Code of Ukraine on Peculiarities of Tax Administration during Martial Law for Taxpayers with a High Level of Voluntary Compliance with Tax Legislation”.
Despite the title, the scope of the provisions contained in this law is not primarily about the peculiarities of administration of “white” business, but about other amendments to the Tax Code of Ukraine.
This article examines some provisions that provide a retrospective view and, in fact, implicit confirmation of the illegality of the tax authorities’ past actions in selecting taxpayers for scheduled documentary audits in 2024.
The full version of the article is available in Ukrainian by the link.
Kind regards,
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