The Ministry of Revenue and Duties of Ukraine developed the Criteria for determining model taxpayers and Support Program for them. The draft decree was posted on the ministry’s official web portal, the Information-Analytical Bulletin of the Cabinet of Ministers of Ukraine informs.

As the bill developers note, the model taxpayers will have several benefits and privileges. However, there are a number of conditions to obtain this status. It is also important to note that only companies with over 50 employees whose wages must be at least five times greater than the minimum pay, can claim the status.

We remind that a minimum wage in Ukraine today is 1,218 UAH. Government analysts say that the minimum wage in Ukraine in 2014 will be increased in three stages and will grow by 6.4%, to 1,301 UAH from October 1, 2014. It is proposed to establish the minimum hourly rate 7.49 UAH/hour from July 1, and 7,8 UAH/hour from October 1.

An enterprise, which meets the above criteria, and wants to get the “model” status, should be a product manufacturer in the customs territory of Ukraine, use general taxation system and be registered as a VAT payer. The applicants must also meet the criteria specified for acquisition of the status. In particular, they must file tax returns in a timely manner and have no tax arrears during the year. In addition, model taxpayers will comply with the automatic VAT refund criteria.

In turn, the Ministry of Revenue and Duties offers a Support Program for the model taxpayers. For example, such companies will be inspected according to schedule, no more than once every three calendar years, and the in-office audit of VAT reporting will last only 5 working days. In addition, taxpayers with this status can receive tax consultation and administrative services in a shorter period. For example, a tax clearance certificate controlled by the Ministry of Revenues and Duties will be issued within three working days.


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