The President signed the Law of Ukraine #3813-IX “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” (Law #3813-IX).
Law #3813-IX introduces a mechanism to support taxpayers with a positive tax history for the period of martial law by providing them with an increased level of service and optimizing the application of tax control measures.
AmCham Ukraine member companies’ experts supported the initiative and provided proposals and comments at the stage of drafting Law #3813-IX. In particular, AmCham’s proposal regarding determining one of the criteria as the absence of tax debt (not the absence of an uncoordinated tax liability) was included in Law #3813-IX.
The changes proposed in the Law will help to increase the efficiency of tax administration, improve the structure of taxes and benefits, and establish partnerships between business and the state.
We are grateful to MP Danylo Hetmantsev, Head of the Verkhovna Rada of Ukraine Committee on Financial Issues, Tax and Customs Policy, the State Tax Service of Ukraine, Mykhailo Poliakov, Co-Chair of the AmCham Ukraine Tax Committee, Philip Morris Ukraine, and all the AmCham Ukraine member companies that were involved in the advocacy process.
AmCham Ukraine members' experts will continue to work on ensuring the practical implementation of provisions of Law #3813-IX.
