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Ministry of Justice of Ukraine

March 25, 2026

No. 394/45788

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 24, 2026 No. 168

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

(as amended of the Order of the Ministry of Finance of Ukraine of 30.03.2026 No. 177)

According to the Law of Ukraine of December 03, 2025 No. 4698-IX "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation of banks the income tax of the companies in 2026 and postponement of enforcement of Electronic system of turnover of alcoholic beverages, tobacco products and zhidkosaty, used in electronic cigarettes", 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 Changes in the Procedure for forming and promulgation of the List of taxpayers with the high level of voluntary compliance of the tax legislation approved by the order of the Ministry of Finance of Ukraine of October 07, 2024 No. 495, registered in the Ministry of Justice of Ukraine on October 14, 2024 at No. 1539/42884, which are applied.

2. In accordance with the established procedure to provide to department of tax policy 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 the deputy minister Vorobey S. I. and Chairman of the State Tax Administration of Ukraine.

Minister

Sergey Marchenko

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