The international monetary Fund considers a new system of taxation in Ukraine is very complicated and such, which gives the opportunity to different interpretations of the law and avoid the tax service. This is stated in the IMF report on Ukraine, published on Monday, reports «UKRINFORM».
«Despite recent reforms, the current General tax system remained complex. The complexity is associated mainly with complicated and sometimes ambiguous language of its texts, which entails a different and arbitrary interpretation of the law. This creates a fertile ground for antagonism between taxpayers and the SFS (Gospitalny service, -an edition), and the lack of effective dispute settlement mechanisms — administrative or judicial — only exacerbates it», — the document says.
In the IMF stress that the aim of the proposals in simplifying the taxation system in Ukraine «often is to tie the hands of the SFS, or to introduce schemes that allow taxpayers to circumvent the tax service».
Discusses other schemes facilitate that, «generally, are illusory».
The IMF mission that worked in Ukraine, noted that the Tax code «needs to be simplified by clarifying it and improving the technical aspects of writing bills.»
«But you also need to make significant changes to tax policy», — noted in the IMF.
As reported, in the event of a change of the Ukrainian government the IMF will take a pause in funding and will continue only through the willingness of new governments to honour the commitments made by their predecessors.
Recall, 24 December 2015, the Council approved amendments to the Tax code. For the corresponding bill No. 3688 on amendments to the Tax code voted 251 MP when required 226.
The developers of the bill have changed the approaches to the taxation of farmers in terms of VAT. The distribution of tax decided to present in the following proportions: for producers of grain and industrial crops, the proportion will be 15% for special accounts (for later use at the discretion of the enterprise) and 85% in the budget for producers livestock and dairy products – 80% accounts and 20% in the budget for manufacturers of other products the proportion will be 50% to 50%. Earlier it was proposed to set up the following proportion to all agricultural enterprises: 75% budget and 25% on special accounts of enterprises.
In particular, the bill proposed to increase the excise on beer and wines, except natural grape, 100%, on alcohol and alcoholic beverages by 50%, on alcoholic drinks by 300%. Also asked to give the Cabinet the right to set a minimum price on tobacco products.
The draft law virtually unchanged remains simplified system of taxation, except the definition of income for the third group. The income threshold for the payers of the third group reduced to 5 million UAH 20 million UAH.
1 January President of Ukraine Petro Poroshenko approved amendments to the Tax code.
The IMF criticized the new taxation system in Ukraine 09.02.2016