Good day! Now I will explain everything to you.
1. **Essence of the Law:**
This order of the Ministry of Finance of Ukraine amends the Procedure for Forming and Publishing the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation. The changes concern the clarification of the names of tax declaration forms used to determine the level of voluntary compliance with tax legislation by taxpayers.
2. **Structure and main provisions:**
The order consists of four points. The first point amends the previous order No. 445, clarifying the names of tax declaration forms, such as “Corporate Income Tax Return”, “Property and Income Tax Return” and “Value Added Tax Return”. Technical corrections are also made to the text. The second point assigns the Department of Tax Policy the responsibility of ensuring 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.
3. **Key provisions for use:**
The most important thing is that the order clarifies which tax declaration forms are used to assess the level of voluntary compliance with tax legislation. This is important for taxpayers who seek to be included in the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation, as it is now clearly defined which declarations are taken into account.
