Large taxpayers 2021
First, let us remind you who is a large taxpayer in accordance with the law.
A major taxpayer according to the Law is a legal entity or a permanent representative. non-resident in Ukraine, which meets one of the criteria:
The first is if for the last 4 tax quarters (consecutive) the total income from all activities exceeds the equivalent of 5,000,000 euros. The equivalent is determined at the weighted average official rate of the National Bank of Ukraine for the same period
The second – if the total amount of taxes, payments and fees that was paid to the budget of Ukraine for the same period (4 tax quarters) exceeds the equivalent of 1.5 million euros, at the rate, which is determined in the same way as in the previous case.
So what has changed payers? By barrister Kharkiv.
Thanks to the institutional reform, the format of work with large taxpayers was changed – the State Tax Service now acts as a single legal entity from 01.01.2021.
What exactly is provided? 5 interregional STS departments were created which will interact with large taxpayers: central, eastern, western, southern, northern.
The Register includes 1371 enterprises, which, by the way, is less than in the previous year.
So, all large payers that are in the Register of Large Taxpayers for 2021, assigned to the above-mentioned traffic police departments, will interact with large taxpayers.
How many taxpayers are assigned to these departments? Lawyer Kharkov tells.
- Central – 651
- Eastern – 287,
- Western – 150
- Southern – 148,
- North – 135.
By 2021, 1,371 led were included in the register. payer. under. 1,097 of them are registered in the divisions of the Office of Large Taxpayers, and 274 in regional offices.
By means of a letter to the official e-mail of each legal entity that is a large taxpayer, it will be informed about its assignment to a specific interregional administration.
What regulatory framework provides for the creation and operation of these departments?
Resolution of the Cabinet of Ministers of Ukraine dated September 30, 2020 No. 893 “Some issues of territorial bodies of the State Tax Service”
Order of the State Tax Service of September 30, 2020 No. 529 “On the formation of territorial bodies of the State Tax Service”.
How will the tax authorities accompany the activities of large taxpayers?
Firstly, a certain customer-oriented approach to work with taxpayers will remain unchanged.
Each major payer will be assigned an individual consultant who will accompany the payer and help him in such matters:
- Consults on all issues and provides administrative services if needed
- solves problematic issues of the payer (taxes)
- informs about possible risks, if any
The sectoral principle of accompanying payers also remains unchanged.
Distribution depends on the area of activity of the payer, for example, administration management of enterprises in the production, non-production areas and financial institutions are different.
If you need tax advice, please contact us!