The Verkhovna Rada adopted in general tax bill No. 8401, which, in particular, provides for the abolition of a single tax of 2% from August 1 and, in part, a moratorium on inspections for excisable goods (alcohol, tobacco, fuel), gambling and financial services.
About it reported on Telegram, Yaroslav Zheleznyak, First Deputy Chairman of the Verkhovna Rada Tax Committee.
The adoption of this bill is an important condition stipulated by the agreement with the IMF.
According to Zheleznyak, the document was generally supported by 239 deputies: 179 – Servant of the People, EU, Batkivshchyna – 0, Platform for Life and Peace – 20, For the Future – 4, Voice – 8 , “Trust” – 14, “Restoration of Ukraine” – 8, non-factional – 6.
In particular, the wording for the second reading provides that from August 1, 2023, the 2% single tax will be abolished.
But, according to the people’s deputy, the bill regulates the transition from 2% EH:
the 2% VAT payer will have the right to apply for a waiver of the 2% VAT and indicate which taxation system he wants to switch to. Without submitting such an application, and also if the payer does not indicate the desired system in the application, the payer of 2% EH will automatically be transferred to the system in which he was before the election of 2% EH; newly created business entities that have elected 2% of the tax from the date of state registration will automatically be considered tax payers of the third group with a rate of 5%; automatic restoration of the rights and obligations of a VAT payer for those entities whose registration as a VAT payer has been suspended; to provide payers who switched from 2% EH to the common system in 2023 with the right to switch again in 2023 to the simplified system of their choice by submitting an application. At the same time, if an application is submitted before 09/01/2023, such a payer will be considered an EH payer from 08/01/2023, Zheleznyak explained.
Also, from August 1, the current moratorium on inspections for excisable goods (alcohol, tobacco, fuel), gambling and financial services is partially canceled.
At the same time, from October 1, responsibility for violations in the field of application of the cash register returns.
“But there is an exemption from financial liability for violations of cash registers (except for the trade in excisable goods), if they were committed in front-line territories (including territories of possible hostilities),” Zheleznyak added.
The bill also provides:
“technical debt” (which arose from April 1, 2022 to July 31, 2023 in the electronic account) is not taken into account when determining the ability of the payer to continue staying on the simplified system; retain the right to voluntary payment of ST and ERUs for front-line territories (including territories of possible hostilities); provide an opportunity for FOP-payers of VAT without VAT to indicate the names of goods (services) in settlement documents in a simplified form.
Recall:
The Financial Committee of the Verkhovna Rada decided to submit to the Parliament an amended bill No. 8401, from which the provisions on the restoration of scheduled tax audits from August 1, on documentary checks of the correctness of the accrual, calculation and payment of ERUs will be excluded, and the return of liability for violation of the requirements for the application of cash registers will be postponed to October.
As EP reported, the issue of postponing the return of inspections was discussed on June 29 at a meeting between the president and business. In addition to business complaints about law enforcement officers, one of the main problems that entrepreneurs told Volodymyr Zelensky about was the issue of bill No. 8401. No one had any questions or objections about the abolition of the regime with the payment of 2%.
But there were discussions about tax audits. Several business representatives immediately confirmed that agreements on amendments to bill No. 8401, according to which the moratorium on tax audits will be extended, were reached precisely during the meeting with Zelensky.
Read also: Hear everyone. Zelensky met with “neo-oligarchic” business. What did you agree on?
economic truth
2023-06-30 12:15:15
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