The UNBA calls on the parliament to amend the tax legislation to allow attorneys to use simplified system of taxation without registering as a private entrepreneur

Advocacy 18:09 Fri 16.07.21 236 Reviews Print

The Ukrainian National Bar Association (hereinafter – the UNBA) initiates the amendments to the tax legislation on the elimination of discrimination established by the existing legislation comparing to the private individuals. For instance, to allow attorneys to use the simplified system of taxation without being registered as a private entrepreneur.

With such proposal, the Head of the UNBA, the Bar Council of Ukraine (hereinafter – the BCU),  Lydia Izovitova  has addressed the Head of President of Ukraine Commission on the Legal Reform, Serhii Ionushas.

The Deputy Head of the UNBA, the BCU, Valentyn Gvozdii has emphasized on this matter during the webinar on “Taxation of the advocacy”, which was held on July 14, 2021, under the initiative of the Committee on Customs and Tax Law of the UNBA. The Head of the Committee on Customs and Tax Law of the UNBA, attorney Yakiv Voronin, was a speaker and moderator of the event.

Among the guests were: Dmytro Alenin, acting Deputy Chief of the Head Department of the State Tax Service in Kyiv city; Igor Kozlov, Chief of the Department of the tax administration of individuals; Liliia Bubelo, Deputy Chief of the Department of administration of a single contribution of certain types and categories of payers.

During the event, Yakiv Voronin and Valentyn Gvozdii have proclaimed that attorneys practice law in the conditions of the discriminatory tax legislation, which does not consider the exceptional constitutional and social role of this profession and other features of advocacy that distinguish it from the activities of private entrepreneurs, who work to gain profit. During the periods of lockdown, the tax burden was particularly felt, and it was often economic reasons that forced attorneys to suspend their activities.

The developed propositions of the UNBA meet the real needs of the bar and provide fair and equal conditions for taxation of income received by self-employed persons (private entrepreneurs and individuals engaged in independent professional activity).

The representatives of the tax service have supported the legislative initiative of the UNBA, in particular, the implementation of the simplified system of taxation for attorneys performing individually, since the UNBA`s team has developed the bill, which fully meets the stated purpose. Details can be found through the link

The event can be viewed by following the link.

The text and photos were prepared by the team of the UNBA committee coordinator.

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