«The bill amends the Tax Code of Ukraine and a number of laws, which provides for the repeal of certain norms of legislative acts introduced for the period before the termination or cancellation of martial law in Ukraine from July 1, 2023», said in the message.
In particular:
— cancels the possibility for sole proprietors and legal entities to be payers of the single tax of the ІІІ group with the application of the rate of 2% of the amount of income;
— the opportunity for sole proprietors of I and II group single tax payers not to pay a single tax is canceled;
— resumption of documentary inspections;
— resumption of the term defined by the tax legislation;
— the penalties for violations of tax laws, etc. are resumed.
«Adoption of this bill is one of the requirements of the MFV under the Memorandum of the New Monitoring Program for Ukraine (PMB). It is about restoring the pre-war state of the taxation system as soon as possible. Fulfillment of the appropriate beacons of the Memorandum will open the way to a full program of cooperation with the Fund (Upper-Credit Tranche) with the involvement of appropriate funding this year», explained in the Ministry.
PigUA.info by bizagro.com.ua