Direction 2.3.
Customs and taxation
42.1%
24 /
57
0.0%
Problem 2.3.1.
Insufficient transparency and effectiveness of customs authorities, excessive discretionary powers of customs officers
26.3%
5 /
19
0.0%
1.1
ОСР
2.3.1.1.
Preconditions for possible corruption among customs officers have been eliminated by introducing a rule to the effect that backup methods of customs value appraisal can be applied exclusively within the framework of appellate procedures
2.3.1.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to amend the Customs Code of Ukraine, according to which the section on verifying the customs valuation has been aligned with EU Regulation No. 952/2013 dated October 9, 2013, the Agreement on the Implementation of Article VII of the GATT, and Article VII of the General Agreement on Tariffs and Trade of 1994
Ministry of Finance of Ukraine
The measure was not implemented on time and in full
Implemented
33.3%
1 /
3
0.0%
1.2
2.3.1.1.2 Developing a standard algorithm of actions for customs officials when verifying the correctness of customs valuation of goods at the stage of customs clearance and after its completion
State Customs Service of Ukraine
The measure has not been implemented
Not implemented
1.3
2.3.1.1.3 Arranging the education and training of customs officials in the methods of customs valuation of goods
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.1
ОСР
2.3.1.2.
Official importers (who have the exclusive right to import certain goods or a franchise granted by the manufacturer or official distributor of such goods) have the opportunity to appeal the decision of the customs authority to determine the customs value or classification of goods imported by entities that do not have the status of official importers
2.3.1.2.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to amend the Customs Code of Ukraine, which would:
1) stipulate that the opinion of the right holder is sufficient to confirm a violation of intellectual property rights and draw up a report on the violation of customs rules involving the transportation of goods across the customs border of Ukraine in a manner that violates intellectual property rights;
2) expand the application of measures towards greater protection of intellectual property rights to instances of detection of goods suspected of being in violation of intellectual property rights, which are moved across the border bypassing customs control, are concealed from customs control by way of avoiding declaration, etc.;
3) impose harsher administrative penalties for moving goods across the customs border of Ukraine in a manner that violates intellectual property rights;
4) add the right holder to the list of parties participating in case proceedings involving violations of customs rules under Article 476 of the Customs Code of Ukraine.
Ministry of Finance of Ukraine
The measure was not implemented on time and in full
Implemented
20%
1 /
5
0.0%
2.2
2.3.1.2.2 Drafting an order on amendments to the Procedure for Applying Measures Towards Greater Protection of Intellectual Property Rights and Interaction of Customs Authorities with Right Holders, Declarants, and Other Stakeholders, approved by the order of the Ministry of Finance dated June 9, 2020, No. 281, and the Procedure for Registering Objects of Intellectual Property Rights Protected Under Law in the Customs Register, approved by the order of the Ministry of Finance dated May 30, 2021, No. 648, as amended by the order of the Ministry of Finance dated June 9, 2020, No. 282, according to which:
1) the specified normative legal acts have been aligned with the amendments to the Customs Code of Ukraine indicated in subclause 2.3.1.2.1;
2) the customs authority has the right to consult the right holder during the customs inspection of goods;
3) a procedure has been instituted for responding to recurrent cases where right holders—despite having confirmed the opinion of the customs authority that the goods are suspected of being in violation of intellectual property rights—refuse (do not intend to) apply the measures towards greater protection of intellectual property right with respect to such goods or resort to other remedies provided by law;
4) an exclusively electronic form of information exchange between the customs authorities and right holders has been introduced (submitting applications to the customs register of intellectual property rights, applying measures towards greater protection of intellectual property rights).
Ministry of Finance of Ukraine
Not started
2.3
2.3.1.2.3 Holding a public discussion of the draft order indicated in subclause 2.3.1.2.2, and ensuring its revision (if needed), issuance, and submission for state registration
Ministry of Finance of Ukraine
Not started
2.4
2.3.1.2.4 Supporting the state registration of the order indicated in subclause 2.3.1.2.2 and its official publication
Ministry of Finance of Ukraine
Not started
2.5
2.3.1.2.5 Developing and putting into operation new software and IT complexes designed to:
1) ensure the traceability of actions involving the application of measures towards greater protection of intellectual property right on the part of both the customs authorities and the right holders;
2) accelerating interactions between the customs authorities and right holders by switching to information exchange in electronic form;
3) applying standardized approaches to documenting all actions and decisions involving the application of measures towards greater protection of intellectual property rights, expanding the list of information accumulated in the relevant software and IT complexes with a view to broadening the opportunities for analysis, reporting, and enhancing the risk management system;
4) creating additional sources of information to be used by the customs authorities while allying measures towards greater protection of intellectual property rights;
5) launching intelligent systems for analyzing the performance of the customs authorities in matters of fostering the protection of intellectual property rights and continued improvement of business processes.
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
3.1
ОСР
2.3.1.3.
Corruption risks have been minimized by establishing a body exercising public control over the day-to-day operations of the customs authorities, which will have the powers defined by law
2.3.1.3.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to:
1) define the status of the body of public control over the day-to-day operations of the State Customs Service;
2) define the requirements with respect to the creation of the body exercising public control over the day-to-day operations of the State Customs Service, which provide for a transparent competitive selection process utilizing a rating-based online voting by citizens residing in the territory of Ukraine for candidates chosen among NGOs, business associations, and experts;
3) specify the number of members of the body exercising public control over the day-to-day operations of the State Customs Service and stipulate that such members must not include representatives of government agencies and local self-government bodies or community representatives affiliated with them;
4) establish the powers of the body exercising public control over the day-to-day operations of the State Customs Service, in particular involvement in the assessment of corruption risks and implementation of anticorruption measures, drafting normative legal acts, monitoring the effectiveness of the exercise of the powers by the State Customs Service;
5) stipulate that the term of office of a member of the body exercising public control over the day-to-day operations of the State Customs Service shall be two years.
National Agency on Corruption Prevention
Not started
0%
0 /
3
0.0%
3.2
2.3.1.3.2 Developing the draft Regulation on the body of public control over the day-to-day operations of the State Customs Service
State Customs Service of Ukraine
Not started
3.3
2.3.1.3.3 Holding a public discussion of the draft Regulation indicated in subclause 2.3.1.3.2, and ensuring its revision (if needed) and approval
State Customs Service of Ukraine
Not started
4.1
ОСР
2.3.1.4.
Unjustified influence of subjective factors during customs clearance has been minimized through automation and digitalization
2.3.1.4.1 Developing the long-term national strategic plan of digital development, digital transformations, and digitization of the State Customs Service and its territorial divisions based on the EU multi-annual strategic plan for customs (MASP-C)
State Customs Service of Ukraine
The measure was implemented on time and in full
Implemented
50%
1 /
2
0.0%
4.2
2.3.1.4.2 Implementing the activities of the long-term national strategic plan of digital development, digital transformations, and digitization of the State Customs Service and its territorial divisions based on MASP-C, which must be finalized during the effective term of the 2023-2025 State Anticorruption Program
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
5.1
ОСР
2.3.1.5.
When developing and implementing measures towards prevention of corruption in the customs authorities, effective cooperation with the public and business associations has been established, as well as regular monitoring of the work of the customs authorities through periodic surveys of entrepreneurs and customs officers
2.3.1.5.1 Conducting an assessment of corruption risks with the mandatory involvement of the public, particularly anticorruption NGOs and business associations
State Customs Service of Ukraine
The measure was implemented on time and in full
Implemented
33.3%
2 /
6
0.0%
5.2
2.3.1.5.2 Drafting the anticorruption program of the State Customs Service with the mandatory involvement of the public, particularly anticorruption NGOs and business associations, and coordinating it with the public council
State Customs Service of Ukraine
The measure was implemented on time and in full
Implemented
5.3
2.3.1.5.3 Implementing the activities prescribed by the anticorruption program indicated in subclause 2.3.1.5.2, as well as other measures towards the prevention of corruption in the customs authorities, with the mandatory involvement of the public, particularly business associations and the public council at the State Customs Service
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
5.4
2.3.1.5.4 Annual publication of information on the results of involvement of anticorruption NGOs and representatives of the business community
State Customs Service of Ukraine
There is no progress in the implementation of the measure
In progress
5.5
2.3.1.5.5 Annual independent anonymous survey of customs officials conducted by the public council at the State Customs Service on the performance of the customs authorities, the problematic aspects of their work, and ways to resolve the existing problems
State Customs Service of Ukraine
Implementation of the measure has not started
Not started
5.6
2.3.1.5.6 Annual survey of business community representatives conducted by business associations and the public council at the State Customs Service to explore the effectiveness of their cooperation with the customs authorities, the problems encountered during their interaction, and ways to resolve them
State Customs Service of Ukraine
Implementation of the measure has not started
Not started
Problem 2.3.2.
Nontransparent approaches to classification of goods, determination of their customs value, and scheduling of audits
50%
5 /
10
0.0%
1.1
ОСР
2.3.2.1.
Conditions have been created to enable Ukraine to receive preliminary customs information from the customs authorities of the European Union pertaining to goods exported to Ukraine from their territories
2.3.2.1.1 Monitoring the usage of the international computerized transit system (hereinafter “NCTS”)
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
50%
2 /
4
0.0%
1.2
2.3.2.1.2 Ensuring the development and deployment of NCTS (phase 5)
State Customs Service of Ukraine
The measure was not implemented on time and in full
Implemented
1.3
2.3.2.1.3 Ensuring the development and deployment of NCTS (phase 6)
State Customs Service of Ukraine
Not started
1.4
2.3.2.1.4 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to supplement the provisions of the Customs Code of Ukraine as amended by the Law of Ukraine dated August 15, 2022, No. 2510-ІХ On Amendments to the Customs Code of Ukraine and Other Laws of Ukraine Pertaining to Certain Issues of Implementation of Chapter 5 of Section IV of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, which pertain to the use of the electronic transit system, the electronic system for management of guarantees, and their components, with provisions dealing with the implementation of import and export control systems compatible with the ones used in the EU
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
2.1
ОСР
2.3.2.2.
Preferential administration of customs payments based on the results of post-audit control has been introduced
2.3.2.2.1 Conducting ongoing monitoring of the effectiveness of post-customs control measures, including with the involvement of business associations, and annual public reporting on the results of application of post-audit control
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
50%
3 /
6
0.0%
2.2
2.3.2.2.2 Gathering and publishing annual statistical data on the forms of control carried out by customs officials, making it possible to determine the share of post-customs control measures among other forms of control
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.3
2.3.2.2.3 Ensuring an increase in the share of post-customs control measures among other customs control forms, taking into account the statistical data published as part of the assignment indicated in subclause 2.3.2.2.2
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.4
2.3.2.2.4 Drafting an order on amendments to the Procedure for Risk Analysis and Assessment, Development and Implementation of Risk Management Measures for Purposes of Determining the Forms and Scope of Customs Control, approved by the order of the Ministry of Finance dated July 31, 2015, No. 684, according to which the risk management system is used to determine whether or not post-customs control should be carried out.
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
2.5
2.3.2.2.5 Holding a public discussion of the draft order indicated in subclause 2.3.2.2.4, and ensuring its revision (if needed), issuance, and submission for state registration
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
2.6
2.3.2.2.6 Supporting the state registration of the order indicated in subclause 2.3.2.2.4 and its official publication
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
Problem 2.3.3.
Flawed procedure for filing administrative appeals against actions of customs officials
33.3%
2 /
6
0.0%
1.1
ОСР
2.3.3.1.
An effective and transparent mechanism for reviewing complaints against actions of customs officials, as well as monitoring the results of their review, has been introduced
2.3.3.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine the draft law proposing amendments to the Customs Code of Ukraine, which would provide for the obligation to publish on the official website of the State Customs Service without any delay the depersonalized text of all decisions issued following the review of complaints
Ministry of Finance of Ukraine
The measure was not implemented on time and in full
Implemented
50%
1 /
2
0.0%
1.2
2.3.3.1.2 Annually preparing a public report on the statistics and results of administrative review of complaints against actions of the customs authorities; conducting ongoing monitoring of the effectiveness of administrative review of administrative complaints, including with the involvement of business associations
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.1
ОСР
2.3.3.2.
The mechanism for bringing customs officials to disciplinary liability (including dismissal) is effective and transparent
2.3.3.2.1 Drafting an organizational administrative act (order) that:
1) obligates the State Customs Service to publish on a quarterly basis the results of the work of disciplinary committees formed at the State Customs Service and in the customs authorities, in a breakdown by customs authorities, the number of cases examined, the kinds of recommended decisions, the number and kinds of decisions made by officials to impose a disciplinary penalty on a civil servant or discontinue the disciplinary proceeding;
2) obligates the State Customs Service to conduct annual monitoring of the results of review of disciplinary complaints against actions officials and other employees of the customs authorities, followed by publication and public discussion of the results of such monitoring
State Customs Service of Ukraine
The measure was implemented on time and in full
Implemented
25%
1 /
4
0.0%
2.2
2.3.3.2.2 Quarterly publication of the results of the work of disciplinary committees formed at the State Customs Service and in customs authorities pursuant to the order indicated in subclause 2.3.3.2.1
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.3
2.3.3.2.3 Monitoring the results of the review of disciplinary complaints against actions of officials and other employees of the customs authorities pursuant to the order indicated in subclause 2.3.3.2.1
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
2.4
2.3.3.2.4 Publicly discussing the results of the monitoring pursuant to the order indicated in subclause 2.3.3.2.1
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
Problem 2.3.4.
Interference by law enforcement agencies in the work of customs authorities and abuses committed when an order to carry out re-inspection of goods is communicated
66.7%
2 /
3
0.0%
1.1
ОСР
2.3.4.1.
The grounds for interference by law enforcement officers in the work of customs authorities and their presence in customs control zones outside of criminal proceedings have been minimized
2.3.4.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine the draft resolution of the Cabinet of Ministers of Ukraine on amendments to the resolution of the Cabinet of Ministers of Ukraine dated May 23, 2012, No. 467, according to which Clause 14 and the appendix to the exhaustive list have been removed from the exhaustive list of grounds on which goods and commercial vehicles can be inspected (re-inspected) by revenue and taxation authorities of Ukraine
Ministry of Finance of Ukraine
The measure was not implemented on time and in full
Implemented
66.7%
2 /
3
0.0%
1.2
2.3.4.1.2 Maintaining statistics on inspections (re-inspections) of goods as well as other forms of customs control based on official information received from law enforcement agencies
State Customs Service of Ukraine
There is progress in the implementation of the measure
In progress
1.3
2.3.4.1.3 Arranging an analytical study on the sufficiency of legislative guarantees prescribed by the Customs Code of Ukraine, which ensure the protection of the rights of individuals against abuse during inspections (re-inspections) of goods on the basis of official information received from law enforcement agencies
State Customs Service of Ukraine
The measure was implemented on time and in full
Implemented
Problem 2.3.5.
Excessive scope of discretionary powers of employees of tax authorities
55.6%
5 /
9
0.0%
1.1
ОСР
2.3.5.1.
Unjustified influence of subjective factors during the exercise of powers by officials of the tax authorities has been prevented
2.3.5.1.1 Developing the draft order on amendments to the Procedure of Operation of the Electronic Workspace, approved by the order of the Ministry of Finance dated July 14, 2017, No. 637 pertaining to:
a) receipt by a taxpayer of additional fiscal information (information about inclusion in / removal from the list of taxpayers meeting the criteria of a taxpayer with a high risk level, information about suspended registration of tax invoices / reconciliation payments, etc.) about other taxpayers with the prior consent of such individuals, in the form of a document of an established format, in electronic form with the application of the qualified electronic seal of the controlling authority;
b) expansion of services available in the electronic taxpayer workspace by launching new electronic services that allow, among other things, correspondence through the electronic workspace between the controlling authorities and taxpayers that submit reports in electronic form and/or passed electronic identification online in the electronic workspace and applied to receive documents through the electronic workspace.
Ministry of Finance of Ukraine
The measure was implemented on time, but partially
Partially implemented
100%
5 /
5
0.0%
1.2
2.3.5.1.2 Clearing the draft order indicated in subclause 2.3.5.1.1 with the concerned authorities and reworking the draft (if necessary)
Ministry of Finance of Ukraine
The measure was implemented on time, but partially
Partially implemented
1.3
2.3.5.1.3 Supporting the state registration of the order indicated in subclause 2.3.5.1.1 with the Ministry of Justice
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
1.4
2.3.5.1.4 Developing software for expansion of the functionality of the electronic workspace by launching the services indicated in subclause 2.3.5.1.1
State Tax Service of Ukraine
The measure was implemented on time and in full
Implemented
1.5
2.3.5.1.5 Putting the functionality indicated in subclause 2.3.5.1.4 into commercial operation
State Tax Service of Ukraine
The measure was implemented on time and in full
Implemented
2.1
ОСР
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
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
There is no progress in the implementation of the measure
In progress
0%
0 /
4
0.0%
2.2
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
There is no progress in the implementation of the measure
In progress
2.3
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
There is no progress in the implementation of the measure
In progress
2.4
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
Implementation of the measure has not started
Not started
Problem 2.3.6.
The fact that the tax authorities have functions that involve imposing financial penalties and excessive focus of the efforts of these authorities on imposing such penalties lead to corruption risks.
50%
5 /
10
0.0%
1.1
ОСР
2.3.6.1.
A new agency tasked with pretrial investigation of crimes in the financial sector has been established on a transparent and competitive basis; guarantees of the independence of this agency, its institutional capacity and accountability have been ensured
2.3.6.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to amend the Law of Ukraine On the Bureau of Economic Security of Ukraine, which stipulates:
1) the following procedure for forming the competitive selection committee tasked with selecting the Director of the Bureau of Economic Security: three committee members shall be designated by the Cabinet of Ministers of Ukraine, and three more members shall be designated by the Cabinet of Ministers of Ukraine based on proposals from international and foreign organizations that have been providing international technical assistance to Ukraine over the past three years, including in matters of preventing and combating corruption;
2) that the competitive selection process to fill the aforementioned positions consists of three consecutive stages for which the candidate is cleared after successfully passing the previous stage:
a) testing the candidates’ knowledge of legislation applicable to activities of the Bureau of Economic Security;
b) committee review of the candidates against the established criteria of integrity, during which—where the votes have tied—the decisive vote shall belong to committee members representing international and foreign organizations that have been providing international technical assistance to Ukraine over the past three years in matters of preventing and combating corruption under international or intergovernmental agreements;
3) the candidates shall be interviewed whereupon each member of the competitive selection committee shall perform a score-based evaluation of the level of mastery of each of the essential competencies listed;
4) the formula for calculating the rating of the candidates, which must factor in the score received during testing and the interview.
Economic Security Bureau of Ukraine
The measure was implemented late and partially
Partially implemented
75%
3 /
4
0.0%
1.2
2.3.6.1.2 Preparing an analytical report on enhancing the institutional capacity of the Bureau of Economic Security taking into account the experience of the leading nations – member states of the European Union
Economic Security Bureau of Ukraine
The measure was implemented on time and in full
Implemented
1.3
2.3.6.1.3 Discussing the conclusions and recommendations outlined in the analytical report indicated in subclause 2.3.6.1.2 with the participation of representatives of government agencies, other state agencies, local self-government bodies, NGOs, international organizations, and the academic community
Economic Security Bureau of Ukraine
The measure was implemented on time, but partially
Partially implemented
1.4
2.3.6.1.4 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to improve the legal regulation of the issues of enhancing the institutional capacity of the Bureau of Economic Security taking into account the findings of the analytical report indicated in subclause 2.3.6.1.2
Economic Security Bureau of Ukraine
There is progress in the implementation of the measure
In progress
2.1
ОСР
2.3.6.2.
The primary criterion for evaluating the performance of the tax authorities and their officials is the degree of compliance with tax legislation and not the fulfillment of the budget revenue plan
2.3.6.2.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing amendments to the Tax Code of Ukraine, which would provide for approval by the Ministry of Finance of the list of key performance indicators of the State Tax Service and the Methodology of their calculation
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented
25%
1 /
4
0.0%
2.2
2.3.6.2.2 Developing a draft order of the Ministry of Finance, which would:
1) approve the key performance indicators of the State Tax Service, which make it possible to evaluate, among other things:
a) the completeness of measures taken by the tax authorities towards observance of the requirements of tax legislation by taxpayers;
b) the level of satisfaction of taxpayers with the services of the State Tax Service;
2) provide for the reporting on the results of achievement of the list of key performance indicators.
Ministry of Finance of Ukraine
Not started
2.3
2.3.6.2.3 Issuing the order indicated in subclause 2.3.6.2.2, supporting its state registration with the Ministry of Justice
Ministry of Finance of Ukraine
Not started
2.4
2.3.6.2.4 Putting into operation the module of annual declaration of the property status and income within the Unified State Web Portal for Electronic Services
Ministry of Digital Transformation of Ukraine
There is progress in the implementation of the measure
In progress
3.1
ОСР
2.3.6.3.
The priority workstream of the tax authorities involves providing consultations and clarifications to taxpayers
2.3.6.3.1 Developing and approving at least 12 generalized tax consultations taking into account the proposals of the Expert Council on the Issues of Preparation of generalized tax consultations at the Ministry of Finance, addressing the topics proposed by representatives of the public and the business community
Ministry of Finance of Ukraine
There is progress in the implementation of the measure
In progress
50%
1 /
2
0.0%
3.2
2.3.6.3.2 Developing the draft order on amendments to the Regulation on the Expert Council on the Issues of Preparation of generalized tax consultations at the Ministry of Finance of Ukraine, approved by the order of the Ministry of Finance dated November 20, 2017, No. 948, which will create an environment for online submission of information by citizens and businesses about circumstances attesting to the ambiguity of specific provisions of fiscal and other legislation, compliance with which is monitored by the controlling authorities
Ministry of Finance of Ukraine
The measure was implemented on time and in full
Implemented