How noted Yaroslav Zheleznyak, the people’s deputy from Golos, the first deputy head of the parliamentary committee on finance, tax and customs policy, adopted the law “after long discussions.” 239 people’s deputies voted for the law, the adoption of which is an important condition stipulated by the agreement with the International Monetary Fund, the people’s deputy said.
The memorandum between Ukraine and the IMF, which the Ministry of Finance of Ukraine published in December 2022, says that Ukraine needs to fulfill several conditions in order to launch a new full-fledged cooperation program with the IMF:
lift the moratorium on business tax audits; return the pre-war taxation regime and cancel the “2% FLP” – transfer companies and individual entrepreneurs to those groups and tax rates from which they switched to the third group and a tax of 2% of income after the start of a full-scale war of the Russian Federation against Ukraine; ensure the effective functioning of the registrars of settlement transactions (RRO).
All these norms were supposed to come into force on July 1, but since the Rada did not have time to consider bill No. 8401 in the second reading in time, these deadlines were postponed in the bill for a month.
Head of the Finance Committee of the Rada, people’s deputy from the Servant of the People Daniil Getmantsev, reported June 30, that all the changes that Parliament approved by passing the tax law will come into force on August 1.
It follows from his post that Ukraine has not fulfilled all the requirements specified in the memorandum. Thus, the system of a two percent single tax will be abolished next month (the law regulates the process of transition from preferential tax rates to pre-war ones).
However, the moratorium on documentary checks of business is partially preserved.
“The moratorium on documentary checks remains in force, taking into account the following: documentary unscheduled checks remain allowed for certain reasons for their conduct; scheduled checks until the end of martial law are carried out exclusively in relation to business entities in the production and / or sale of excisable products, in the field of gambling , and those who provide financial and payment services,” Getmantsev said.
Also, according to him, in the period from August 1 until the end of martial law, a moratorium is established on conducting documentary checks on the payment of a single social contribution (ESV).
“Taxpayers are exempted from liability for violations in the field of application of cash registers committed in the period from January 1, 2022 to October 1, 2023, as well as for violations in the field of payment of ERUs committed from the beginning of martial law until August 1, 2023,” he added. People’s Deputy
Po opinion Zheleznyak, “on the initiative of the President’s Office, we ditched the IMF at the last moment.”
“Not even in essence, but in form. Stupidly, impudently and quite simply thrown. The law has been in the Rada since January, it was five whole months to communicate and explain everything normally, and not to change the editorial board on the last day …. In short, if someone didn’t chew snot for half a year, they could normally hold negotiations and get the same thing in essence, but without a kick in form. Our program with the IMF is for four years. There is no chance to disrupt it (I think, to explain how we don’t need foreign funding). The requirements are reviewed every quarter. We passed the first review, but in the second review in September-October, all the kiddies will immediately remember us. And given that some “talents” from the OP so normally did not communicate in advance with the IMF, it will return with very specific and detailed requirements in an updated memorandum, which will actually be much worse than it was now. And we will not have a chance to fail to fulfill this,” he said.
Context:
More than a year ago, in March 2022, the Verkhovna Rada of Ukraine adopted a law that was called the “wartime tax reform.” The purpose of the law was to support business in the conditions of war – in particular, it canceled business checks and fines for not using registrars of settlement transactions, established a zero excise tax and a seven percent VAT on fuel.
Also, thanks to this law, companies with a turnover of up to UAH 10 billion got the opportunity to switch to a simplified taxation system (they were classified as taxpayers of the third group) and instead of 20% VAT pay a tax of 2% of income, like individual entrepreneurs. For the first and second groups of payers of the single tax, they introduced the opportunity not to pay a single tax, as well as a single social contribution – for mobilized employees.
In March 2023, Getmantsev announced that “military” benefits would be canceled as early as July 1, and announced the adoption of government bill No. 8401. In addition to fulfilling the obligations that Ukraine assumed under the memorandum with the IMF, Getmantsev called the counteroffensive of the Ukrainian defense forces the reason for returning to pre-war taxation. The bill passed its first reading on May 29.
The amount of excise and VAT on fuel will return to pre-war levels from July 1.
2023-06-30 18:55:01
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