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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 7, 2024 No. 495

About approval of the Procedure for forming and promulgation of the List of taxpayers with the high level of voluntary compliance of the tax legislation

According to subitem 69.41 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, the subitem 3 of Item 26 of the Section X of the Law of Ukraine of June 18, 2024 to No. 3813-IX "About introduction of amendments to the Tax Code of Ukraine concerning features of tax administration during warlike situation for taxpayers with the high level of voluntary compliance of the tax legislation", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve the Procedure for forming and promulgation of the List of taxpayers with the high level of voluntary compliance of the enclosed tax legislation.

2. In accordance with the established procedure to provide to department of tax policy together with Department of ensuring coordination and monitoring work of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on Deputy Ministers of Finance of Ukraine according to distribution of obligations and the Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of October 7, 2024, No. 495

Procedure for forming and promulgation of the List of taxpayers with the high level of voluntary compliance of the tax legislation

I. General part

1. This Procedure determines procedure of payments of criteria for inclusion of taxpayers in the List of taxpayers with the high level of voluntary compliance of the tax legislation (further - the List of payers) which includes:

algorithms of calculation of average values of criteria for inclusion of taxpayers in the List of payers based on which this list is created;

algorithms of measure calculation of requirements and criteria on inclusion of taxpayers in the List of payers;

procedure for forming and approval of the List of payers;

procedure for promulgation of the List of payers of GNS on the official website;

the notification procedure of the taxpayer about its inclusion/exception of the List of payers;

procedure for submission by the taxpayer of the notification on refusal in promulgation of data on the taxpayer;

procedure for withdrawal of information on the taxpayer in case of submission by the taxpayer of the notification on refusal in promulgation of data on the taxpayer after promulgation of the List of payers.

2. The list of payers is created based on the tax statements of the taxpayer provided to them to monitoring body, to the terms established by the Tax code of Ukraine (further - the Code), tax information of the GNS information and communication systems and other sources, received according to the procedure and method, determined by the Code.

3. GNS provides forming and approval of the List of payers no later than the last working day of March, May, August and November.

For determination of compliance of taxpayers to criteria of taxpayers with the high level of voluntary compliance of the tax legislation data are considered:

1) tax statements and the changes in it made according to Article 50 of Chapter 2 of the Section II of the Code, given for settlement date:

in March - for the previous tax (reporting) year;

in May - for the I quarter of the current year and the II-IV quarters of year which precede it;

in August - for the I-II quarters of the current year and the III-IV quarters of year preceding it;

in November - for I-III quarters of the current year and the IV quarter of year which precedes it.

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