The Verkhovna Rada Committee on Finance, Taxation and Customs Policy has supported the draft law on the "white business club", which was finalized for the second reading and initiated by the committee's chairman, Danylo Hetmantsev. The document finally divides the business into "white" and "not so white", said Nina Yuzhanina, a member of the Tax Committee, UNN reports.
"The Verkhovna Rada committee has just supported the draft law at its meeting and finally divided the business into ‘white’ and... ‘not so white,’" Yuzhanina reported on her Telegram channel.
According to her, in order to join the "white business club," legal entities and individual entrepreneurs must simultaneously meet a number of basic requirements.
In particular, entrepreneurs must not have a tax debt of more than UAH 51 thousand and no more than 30 days have passed since the date of the tax debt.
In addition, the business should not have any arrears (arrears, fines, penalties) in the payment of the unified social tax.
In addition, legal entities and individual entrepreneurs must not have any violations in the submission of reports and documents, including CFC and financial statements.
There should be no violations of the deadlines for settlements for export and import operations during the year.
To join the club of the elite, an entrepreneur must not be a risky taxpayer, be under sanctions, be in the process of termination of operations or in bankruptcy, and its founders or ultimate beneficiaries must not have Russian citizenship (except for combatants after April 14, 2014) or the Russian Federation as their place of residence.
Also, those wishing to join the "white business club" must not change their main type of economic activity during the year and must meet additional criteria.
"So, if in the wording of draft law 11084 in the first reading there were 6 main criteria + additional ones for determining a taxpayer as ‘white’, then by the second reading we have 11 main + additional ones. The additional criteria for the second reading have hardly changed, except for the criteria for single tax payers of group IV and certain criteria for residents of Diia.City," Yuzhanina noted.
Recall
Business ombudsman Roman Vashchuk criticized the draft law on the "white business club" initiated by Hetmantsev, saying that it would create a reservation for the elite instead of leveling the playing field for all businesses.
According to economic expert Yuriy Havrylechko, the legislative initiative of the head of the Rada's tax committee violates the Constitution of Ukraine and creates discriminatory conditions in the business environment. Analysts of the Union of Ukrainian Entrepreneurs also concluded that Hetmantsev's draft law contains discriminatory norms and has corruption risks .