Progress in the implementation of measures as of 03.07.2024
measures, the implementation of which as of 31.03.2024
3 2 1
6
Implemented Partially implemented Not implemented
Measures implemented (fully and partially) - 5 ( 83.3%)
Display in tabular form

Measures — 6

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.

The main implementer: Ministry of Finance of Ukraine

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)

The main implementer: Ministry of Finance of Ukraine

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

The main implementer: Ministry of Finance of Ukraine

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

The main implementer: State Tax Service of Ukraine

2.3.5.1.5. Putting the functionality indicated in subclause 2.3.5.1.4 into commercial operation

The main implementer: State Tax Service of Ukraine

2.3.5.1.6. Drafting and submitting to the Cabinet of Ministers of Ukraine the draft laws on amendments to the Tax Code of Ukraine, the Customs Code of Ukraine, the Budget Code of Ukraine, and the Law of Ukraine On Collection and Accounting of the Single Premium Towards Compulsory State Social Insurance, which provide for:
1) implementation of comprehensive measures that would guarantee fair competition among taxpayers;
2) ensuring that the government’s guarantees for taxpayers are honored beyond the influence of the subjective factor of officials and the associated corruption risks;
3) fostering the improvement of indexes of business expectations and economic freedom of entrepreneurs.

The main implementer: Ministry of Economy of Ukraine

Indicators — 3

Evaluation of achievement of ESR — indicator weight —
1
0 / 50%

An 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, has taken effect, which pertains 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 (25 percent);
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 (25 percent).

2
0 / 40%

The functionality of the electronic workspace has been expanded by implementing the services indicated in subclause 1 of clause 2.3.5.1.

3
0 / 10%

the results of the expert survey have demonstrated that:
a) more than 75 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (10 percent);
b) more than 50 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (7 percent);
c) more than 25 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (4 percent).

* - certain measures are common to several ESRs, but have a separate number (id)