Good day! Here is a summary of the Order of the Ministry of Finance of Ukraine No. 481 dated September 22, 2025.
1. **Essence of the Law:**
The order introduces technical changes to the procedure for forming and publishing a list of taxpayers with a high level of voluntary compliance with tax laws. The changes concern the clarification of the names of tax return forms, as well as the correction of grammatical and technical inaccuracies in the text of the previous order. These changes are aimed at improving the regulatory framework and avoiding ambiguities in the application of the procedure for forming a list of taxpayers.
2. **Structure and main provisions:**
The order consists of four points. The first point introduces changes to the text of the “Changes to the Procedure for Forming and Publishing the List of Taxpayers with a High Level of Voluntary Compliance with Tax Laws.” The second point assigns the Department of Tax Policy of the Ministry of Finance of Ukraine the obligation to ensure state registration and publication of this order. The third point defines the date of entry into force of the order – from the date of its official publication. The fourth point defines those responsible for monitoring the implementation of the order. The changes mainly concern the clarification of the names of tax return forms, such as “Corporate Income Tax Return”, “Property and Income Tax Return” and “Value Added Tax Return”. Some grammatical and technical inaccuracies have also been corrected.
3. **Key provisions for use:**
The most important thing to use is that the order clarifies the names of tax return forms that are used in compiling a list of taxpayers with a high level of voluntary compliance with tax laws. Taxpayers and the STS authorities should take these changes into account when submitting and processing relevant documents.
