By KYIV. Dec 28 (Interfax-Ukraine) – The National Revenue Strategy for 2024-2030 provides for strengthening the functions of local government bodies in administering local taxes, as well as introducing tax audits based on data from local authorities.
According to the text of the National Strategy published on Wednesday on the website of the Ministry of Finance, the process of administering budget-forming taxes for compulsory health insurance is currently entirely within the purview of the tax authorities, therefore, to strengthen the functions of compulsory health insurance, the preparation of appropriate legislative changes is envisaged.
At the same time, during 2024-2025, it is proposed to legislatively oblige the compulsory health insurance to carry out an inventory of real estate and land plots for their presence in public registers as objects of taxation, as well as to enter data on such objects into the information databases of the Ministry of Justice, including from archival paper media.
In addition, starting from 2024, it is planned to legislate the obligation of the Ministry of Justice to update the data of the Public Register of Property Rights to Real Estate on the basis of information submitted by the compulsory medical insurance, as well as to provide compulsory medical insurance with the right of access to the information databases of the Tax Service on objects and subjects of taxation with local taxes and fees registered in the territory corresponding communities.
The document also provides for the legislative establishment of grounds for conducting inspections by regulatory authorities based on information collected by the compulsory health insurance company about the owners or users of real estate that was incorrectly burdened with taxes.
According to the document, there are 1,952 local budgets in Ukraine. They are filled partly through local taxes and fees (single tax, tax on real estate other than land, payment for land, etc.) and partly through the distribution of national taxes and fees (personal income tax, income tax, excise tax, tax on retail trade of excisable goods, royalties for the use of subsoil for the extraction of minerals of local importance). In pre-war 2021, local taxes and fees in the structure of total tax revenues were only 6.2%, but in the structure of tax revenues of local budgets, local taxes and fees they were about 26%.
In the structure of local taxes, the largest share had the single social security contribution – 51.5%, or UAH 46.3 billion, as well as land fees – 39.2%, or UAH 35.3 billion, and real estate tax – 8.7%, or UAH 7.8 billion.
As reported, on December 27, the Cabinet of Ministers of Ukraine approved the National Revenue Strategy for 2024-2030.
