The Business Ombudsman Council provides recommendations to state bodies on the basis of individual cases and in accordance with published systemic reports. Here we have collected information on the implementation status of systemic recommendations only.

To develop draft amendments to the TCU aimed at clarifying rules governing single tax payer’s re-registration during the calendar year by an individual entrepreneur, who, as at the beginning of the calendar year, had an ongoing registration (i.e. did not submit a separate application for transition to a simplified taxation scheme) and during this year:      

voluntarily switched to payment of other taxes and fees, but attempts to return to a simplified taxation system;          

registered termination of business activity, after which re-registered as an entrepreneur and attempts to qualify for the simplified taxation system.

Ministry of Finance
State Tax Service of Ukraine