The Cancellation of Measures of Responsibility for individual entrepreneurs

Individual entrepreneurs who switched to a simplified taxation system in 2019 will not be subject to criminal, administrative and financial liability for a number of offenses identified by tax authorities during control audits.

Liability measures will not be applied, in particular, for failure to submit or late submission of payment orders and other documents related to the calculation and payment of taxes and other obligatory payments to the budget. Entrepreneurs will not be punished for understating or incorrect calculation of tax or other obligatory payment, as well as for non-use of cash registers for cash payments. This applies to the period of activity of entrepreneurs from January 1 to December 31, 2019. The law-in-draft stipulates that liability will not be applied, provided that the identified violations are eliminated and tax payments are paid to the budget before the end of the cameral control event.

The Supreme Council supported this initiative and adopted the law-in-draft in two readings at once.