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 complete filling the Temporary Register of Applications for VAT Amounts Refund submitted prior to February 1, 2016 in whose regard as at 1 January 2017 the VAT has not been refunded;  

To ensure including expenditures necessary to refund foregoing amounts of VAT to the draft State Budget of Ukraine for 2021 (and, if necessary - in the subsequent years) to be submitted to the Cabinet of Ministers of Ukraine (while the Cabinet of Ministers of Ukraine – to ensure preservation of such expenditures in the version of the draft State Budget of Ukraine submitted to the Verkhovna Rada of Ukraine).

Cabinet of Ministers of Ukraine
State Tax Service of Ukraine
Ministry of Finance

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at establishing legal consequences of delaying by the supervisory authority the time for issuing notices for payment of debt (arrears) as well as decisions on penalties and accrual of fines for non-payment (non-transfer) or late payment (late transfer) of a unified social contribution

State Tax Service of Ukraine
Ministry of Finance

To amend the Procedure No.435 with respect to: 

introduction of a mechanism for self-correction of errors by the USC payers regarding monetary indicators values declared in the report on the amounts of accrued income of insured persons and the amount of accrued unified social contribution; 

provision for the possibility and establishment of the procedure for withdrawal of the USC report submitted by the privileged person

Ministry of Finance

To ensure consistence of the procedure for reviewing appeals of business entities against TNDs on PIT and related notices for payment of debt (arrears) under the USC through simultaneous review of such appeals materials and sound administrative appeal outcomes in this part

State Tax Service of Ukraine

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

The State Tax Service of Ukraine – to issue a letter of explanation on the transactions having no reasonable economic reason (no business purpose): i. provide detailed explanations about criteria employed for identifying transactions having no reasonable economic reason (business purpose); ii. provide examples demonstrating tax authority’s approach employed while proving the lack of a reasonable economic reason (business purpose) in certain commercial transactions.

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.

State Tax Service of Ukraine
Ministry of Finance

To introduce a system enabling monitoring and systematization of results of tax disputes’ consideration within administrative and judicial proceedings; as well as bringing them to the attention of other STS departments to unify approaches to both tax administration and employing case law while considering taxpayer’s complaints.

State Tax Service of Ukraine

To elaborate recommendations for self-government authorities on the unified presentation/ placement of business-relevant information on their websites.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office
Ministry of Digital Transformation

To take organizational steps to ensure mandatory and prompt execution of court decisions by the subordinates and to bring them to disciplinary liability in case of delays.

State Tax Service of Ukraine
State Customs Service

Legally limit the period of investigators to keep original documents and other property seized during a search, not containing any trace of a crime, and also limit the period of criminalistic examinations within criminal proceedings.

Verkhovna Rada of Ukraine

Since the progress tracking of the tasks related to SMEs’ export promotion and their internationalization is not provided in the SME Strategy, whereas clear quantitative and qualitative indicators namely of SMEs’ export activities are not provided in the Export Strategy, the BOC finds it necessary to recommend the MinEconomy, when determining further steps aimed at developing exports, to provide indicators that would allow monitoring changes specifically for SMEs and, when analyzing statistical data, to separate the influence of implemented tasks from the indicators of large enterprises.

Cabinet of Ministers of Ukraine
Ministry for Development of Economy, Trade and Agriculture of Ukraine

To strengthen the educational capacity of the created platform aimed at raising companies’ awareness of international compliance standards and their implementation by the private sector, by holding country-wide events and creating a resource guide/program with success stories for SMEs’ representatives, etc.

Ministry for Development of Economy, Trade and Agriculture of Ukraine

To develop a practical compliance workshops program by engaging various stakeholders, including those in the regions, to increase overall business awareness about business integrity practices, as well as further joint development of a common minimum compliance standard (guidelines) with further SMEs’ support in implementing compliance practices.

Ministry for Development of Economy, Trade and Agriculture of Ukraine
The SME Development Office

To develop and to enforce an electronic database that enables applicants to retrieve information about a status of requests/applications consideration lodged with the SLS as well as to release information from the registers administered by the SLS in an accessible and searchable form.

State Labor Service

To prepare governmental Draft Law of Ukraine introducing amendments to Chapter 11 "Liability" of Section II “Administering Taxes, Duties, Payments" of the Tax Code of Ukraine and Chapter 67 "General Provisions on Customs Offence and Liability for Them" of Section XVIII “Customs Offence and Liability” of the Customs Code of Ukraine to eliminate the possibility of bringing individuals to liability if assignment of incorrect Ukrainian Classification of Goods for Foreign Economic Activity code resulted from actions conducted in good faith.

Ministry of Finance

Ministry of Finance
State Customs Service

To ensure generalization of the existing practice of the investigation of "raidership" crimes, on which basis develop and approve the Methodological Guidelines on the investigation of the most typical cases of raidership in accordance with the Instruction on the organization of the activities of the pre-trial investigation bodies of the Ministry of Internal Affairs of Ukraine, jointly with the Ministry of Justice of Ukraine, the National Police of Ukraine, the representatives of the judicial authorities and law enforcement self-governance bodies, specialized non-governmental organizations, as well as with participation of the Council.

The Main Investigation Department of the National Police

To prepare methodological guidelines for the state registrars regarding automatic enforcement of court decisions whose operative parts are ambiguous and/or vague.

Ministry of Justice

To expressly provide that if an applicant were to withdraw its' application in a case on abuse of monopolistic (dominant) position, this shall not constitute the substantial ground for the AMCU to exercise its' procedural discretion to terminate consideration of a case. Hence, the respective amendments are proposed to be introduced to the Rules of Consideration of Applications on Violation of Competition Legislation. In the Council's view, it should allow minimizing the risk of possible pressure inflicted on an applicant by an undertakings occupying monopolistic (dominant) market position in whose relation the respective case has been launched.

Antimonopoly Committee of Ukraine