ESR
2.3.5.2. The list of grounds for tax audits by the tax authorities has been reduced, as well as the number of audits involving direct contact with the taxpayer
Problem solving:
2.3.5. Excessive scope of discretionary powers of employees of tax authorities
Deadlines for all measures within ESR
01.03.2023 -
31.12.2025
Implementation of SACP measures within ESR
Total number of measures –
4
3
1
In progress
Not started
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Finance of Ukraine
0%
4
Summarized general information on Measures
| № | Name of the measure | The main implementer | Co-implementors | Performance indicator | Monitoring results (latest) | Статус |
|---|---|---|---|---|---|---|
| 1 | 2.3.5.2.1 Conducting expert examinations of the draft law proposing amendments to the Tax Code of Ukraine pertaining to the frequency and procedure of scheduled documentary audits | Ministry of Finance of Ukraine | Expert examinations have been conducted. |
There is no progress in the implementation of the measure
|
||
| 2 | 2.3.5.2.2 Using the findings of expert examinations to prepare expert opinions pursuant to Article 27 of the Budget Code of Ukraine and expert opinion on the merits of draft laws containing the provisions indicated in subclause 2.3.5.2.1 | Ministry of Finance of Ukraine | The expert opinions have been prepared. |
There is no progress in the implementation of the measure
|
||
| 3 | 2.3.5.2.3 Supporting the consideration of the draft laws indicated in subclause 2.3.5.2.1 in committees of the Parliament of Ukraine and during plenary sessions of the Parliament of Ukraine | Ministry of Finance of Ukraine | Support of the consideration of the draft laws containing the provisions indicated in subclause 2.3.5.2.1 has been ensured. |
There is no progress in the implementation of the measure
|
||
| 4 | 2.3.5.2.4 Preparing proposals regarding the expediency of the exercise of the president’s veto right with respect to the laws indicated in subclause 2.3.5.2.1, which have been passed by the Parliament of Ukraine | Ministry of Finance of Ukraine | Державна податкова служба України | Proposals regarding the expediency of the exercise of the president’s veto right with respect to the laws indicated in subclause 2.3.5.2.1 have been submitted to the Cabinet of Ministers of Ukraine. |
Implementation of the measure has not started
|
Indicators of achievement of ESR
Total number of indicators – 1
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 1
Summarized general information about Achievement Indicators
| № | Indicators | Weight (%) |
|---|---|---|
| 1 |
The following provisions remain in effect: a) provisions of the Tax Code of Ukraine on the frequency and procedure for conducting documentary scheduled audits of taxpayers provided for in clauses 77.1 – 77.3 of Article 77 of the Code (50 percent); b) provisions of the Procedure for scheduling documentary scheduled audits of taxpayers, approved by the order of the Ministry of Finance dated June 2, 2015. No. 524, with respect to the selection of taxpayer for inclusion in the schedule (50 percent). |
100% |