According
to the Decree, the main objectives of the adoption of this Decree are defined:
by 2030,
reaching the first level in the World Bank's "Business ready" rating
in the area of taxes;
improving
the quality of tax services and strengthening taxpayers' trust in tax
authorities.
From July
1, 2026:
the
obligation to submit updated tax reports or supporting documents for
discrepancies identified during the pre-audit analysis is canceled.;
A system of
notification of identified risks to taxpayers classified as an average level of
tax risk is being implemented. At the same time, if the identified deficiencies
are eliminated, no tax audit is conducted within 1 month.;
For the
newly created business entities, tax and financial reporting services are
provided by Soliq-services JSC free of charge during the first 6 months of
their activity.
Starting
from August 1, 2026, the customer orientation index of tax authorities will be
introduced. This creates the possibility of assessment by taxpayers:
accessibility
and ease of use of tax services, as well as the quality of services provided by
tax authorities;
the time
spent on fulfilling tax obligations, as well as the level of interaction
between tax authorities and taxpayers.
