Аналітика. Статті. Коментарі.
Опубліковано 05.05.2016 Ігор Реутов
The Cabinet of Ministers of Ukraine has approved reorganization of the tax administrations dealing with compliance of the large taxpayers (resolution No 247 as of 30-Mar-2016). All such tax administrations will merge with the State Tax Service Office for the large taxpayers (hereinafter – the Office). There are 1725 large taxpayers (in 2016) in Ukraine and they anticipate that the said reorganization will have more effect than just changing of the name.
It is expected that tax administration of the large taxpayers will be similar to European model. In EU tax administrations structure the compliance operations of their large taxpayers division or unit on an industry segment. Application of such an approach would allow Ukrainian companies in the same industry get unified services from the Office.
Moreover, non-traditional approaches to compliance activity are contemplated to be exercised. According to OECD the current European trend is to move from post-filing of tax return examination to “real-time” evaluation of risk and compliance issue resolution. A number of countries have instituted various programs to provide certainty to the large taxpayers and early identification and resolution of compliance issues. A focus on building a better relationship between the tax administration and the large taxpayers is a common approach across the European countries and Ukrainian Office should direct its efforts to the same practices.
In addition, it is recognized that the complexity of the tax law, business structures and transactions in the large business segment have created a need for specialized knowledge and expertise in certain areas. Thus, the Office should concentrate on accumulation of such specialized knowledge and expertise and increase efficiency of services provided to the large taxpayers.