This Procedure defines the mechanism for forming and publishing a list of taxpayers with a high level of voluntary compliance with tax legislation during martial law. Structurally, the document consists of 7 sections that regulate: general provisions, calculation of average criteria indicators, requirements for inclusion of taxpayers, criteria for taxpayer classification depending on the taxation system, procedure for inclusion/exclusion from the list, list publication, and interaction with the compliance manager. Key provisions:
• The list is formed by the State Tax Service quarterly based on tax reporting and other data
• Detailed criteria are established for including taxpayers in the list, in particular regarding the absence of tax debt, unified social tax arrears, and compliance with industry indicators
• A compliance manager is assigned to each taxpayer on the list to provide tax-related consultations
• The taxpayer has the right to refuse the publication of information about themselves in the list
