The process for calculating the amount of overpaid tax has been simplified.

At the same time, there remains a need to enhance the efficiency of the social protection system, introduce additional tax benefits for certain categories of citizens, and further simplify tax administration.

The bill proposes amendments to the Tax Code aimed at optimizing the mechanism for offsetting overpaid taxes against future payments for other types of taxes, expanding the list of tax benefits for specific population groups, and improving the effectiveness of tax administration.

Parliamentarians noted that the document enhances the legal framework, creating additional conveniences for taxpayers and ensuring the protection of their legitimate interests.

Moreover, the bill provides support for individuals who participated in the cleanup of the Chernobyl Nuclear Power Plant disaster, as well as measures to improve tax administration related to the rational use of water resources in agriculture.

According to the deputies, the adoption of this law will create more favorable conditions for taxpayers, increase the efficiency of the social protection system, and allow for the refinement of tax administration.

Following the discussion, the bill was approved and adopted.