Criteria are developed
Ministry of revenue and duties of Ukraine developed criteria for determining perfect taxpayers and program to support them. A draft order is posted on the official web portal of ministry, the press service of the Ministry informs.
According to the draft, the right to the status of "perfect" belongs to taxpayers, who are the producers within the customs territory of Ukraine, operate under the common system of taxation and are registered VAT tax payers. Applicants must also meet the criteria laid down for the entry in such status.
In particular, they need to submit tax returns on time and do not have debts during the year. The average number of employees of the entity must exceed 50 people, and their salary is not less than 5 times the minimum wage.
In addition, “exemplary taxpayers” must mandatory comply with automatic VAT refund.
In turn Minrevenue provides a support program for such taxpayers. For example, the following companies are to be inspected not more than once every three calendar years, and a review of VAT reporting will last only 5 working days.
In addition, taxpayers with this status receive tax advice and adminservices in shorter period of time. For example, a certificate of no debts in payments to the budget, controlled by Minrevenue, will be issued within 3 working days.
