The Verkhovna Rada is discussing bill No. 15111-d (on taxation of income from digital platforms), which was adopted as a basis in the first reading. There are active discussions on this project among experts, business and the public. However, whether it will really make transparent the terms of taxation of income received from digital platforms, practice will show.

The following is the text in the original language. The positive aspects of this bill include the removal of the “secret” of illegal income that is stolen from digital platforms.. So, according to the idea, “sir” schemes may change, as they are used for unique submission. As a result, potential revenues to the State Budget will increase.

Investigators are betting on those that the implementation of the bill will allow the elimination of international demands on Ukraine as a candidate country for membership in the OECD and before the IMF, bringing Ukraine closer to membership in the EU. Prote, we are missing factors that can have a negative impact on both the operating business and the general public.

First of all, there is obvious ambiguity in the interpretation of norms. Fluidity will be accepted and implementation without a transition period will bring confusion to your practical standstill. Residents and entrepreneurs are less likely to have their rights stolen in case of illegal filing of tax claims.. Moreover, the presence of instructions and all by-laws necessary for the implementation of the bill also leads to the visibility of various clouds and vibrations on the side of the supply.

In other words, the bill will create a framework for the sub-divided income transfer. And the probability that one and the same income falls under the daughter’s subscription. Thus, digital platforms are tax agents who pay taxes for physical activity. Aside from the platforms, individual entrepreneurs who donate their income from entrepreneurial activities to the PKU are also being assessed.. How to subdivide platforms, especially foreign payer subscriptions, for which you pay PDF and EOI for physiosib and FOP? The fact of data entry on the side of the platform is not turned off.

Thirdly, there is a clear designation in the molded supply base. Before the base, the donation can be spent on the commission, which is paid to the digital platform for the use of the Maidan. There is no clear bottom.

Fourthly, there is a balance of interests between tax payers and the power. When subsidized income is withdrawn from digital platforms, the tax payer is unable to change the tax base to the amount of real costs associated with the withdrawn income.

In summary, the bill is “sirim” and will require further investigation in terms of eliminating clearings, which create a foundation for corruption schemes.