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:<\/p>\n
\u2022 The list is formed by the State Tax Service quarterly based on tax reporting and other data<\/p>\n
\u2022 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<\/p>\n
\u2022 A compliance manager is assigned to each taxpayer on the list to provide tax-related consultations<\/p>\n
\u2022 The taxpayer has the right to refuse the publication of information about themselves in the list<\/p>\n","protected":false},"excerpt":{"rendered":"
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…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[15,45],"tags":[],"class_list":["post-1937","post","type-post","status-publish","format-standard","hentry","category-ukrainian-legislation-general-en","category-ukrainian-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/1937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=1937"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/1937\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=1937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=1937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=1937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}