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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.

Report name
Issued recommendations
Execution status

Systemic report “Big challenges for small business”

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

Not started

Systemic report "Main problems faced by business in customs sphere"

To prepare text of the governmental Draft Law of Ukraine on introducing amendments to Sections XVIII “Customs Offences and Liability" and XIX "Customs Offence Proceedings" of the CCU (or setting forth these sections in the new wording) aimed at ensuring balance, commensurability and fairness of liability for customs infringements, taking into account best practices employed in the EU, in particular, Proposal for a Directive No. 2013/0432/COD (draft). In particular, such Draft Law should provide for/contain:

a)    financial liability for legal entities that infringed customs rules during their business activity, - to be introduced as an alternative to administrative liability of their officials (or with a significant softening of the latter); 

b)    reference to a specific form of guilt (intention or negligence) as a mandatory element of each administrative offence; 

c)    sufficiently specified list of aggravating and attenuating circumstances (including, inter alia, status of Empowered economic operator; level of cooperation with the customs authority demonstrated in course of customs infringement’s investigation, etc.);

d)    lower and upper liability thresholds (in the form of the amounts of fines) for each article to make it possible to vary amount of fines depending on the circumstances of the case; 

e)    amounts of fines for infringing customs rules (which are established depending on the value of goods) to be brought in line with the indicative figures, specified in the Proposal for a Directive No. 2013/0432/COD (draft).

Ministry of Finance
State Tax Service of Ukraine

Not started

Systemic report "Problems with administering business taxes in Ukraine"

To perform tax audit procedures in strict compliance with the established "audit tests" (i.e., clear guidance on "what and how" shall be audited). Such tests are expected to be developed as part of the deregulation process currently implemented by the Ministry of Economic Development and Trade of Ukraine. The practice of guidance by internal regulations issued by the State Fiscal Service which are not available to public shall be eliminated.

State Tax Service of Ukraine

Not started

Systemic report "problems with cross-border trading in Ukraine"

To reduce the number of inspections during customs control and clearance of goods in the national system of customs standards; strengthen the role of risk management and post-audit control.

State Tax Service of Ukraine

Not started