It is proposed to grant taxpayers the right to voluntarily switch from simplified tax to income (profit) tax during the calendar year, starting from the date they submit an application in accordance with the procedure established by law, APA reports.
This is reflected in a proposed amendment to the Tax Code.
It was noted that, under the current regulations, switching from simplified tax to income (profit) tax during the calendar year is possible only in cases provided for under Article 218.5 of the Tax Code and is mandatory. However, in practice, applications are being received from taxpayers wishing to voluntarily become income (profit) taxpayers.
The existing legal framework limits taxpayers' ability to choose a more favorable tax regime based on their economic interests and business strategies. However, one of the fundamental principles of taxation is ensuring voluntariness and the freedom of choice.
In this regard, it is considered appropriate to grant taxpayers the right to switch from simplified tax to income (profit) tax on their own initiative during the calendar year.
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