As stated in the Ministry's explanation, individual entrepreneurs engaged in the sale of such drugs do not have the right to use the patent taxation system, since the Tax Code states that this system does not apply to drugs subject to mandatory labeling. Oksana Timoshenko, a lawyer for the Union of Zoobusiness Enterprises, also explained that it is recommended to switch to a simplified taxation system. In general, the ban on the use of a patent does not apply to all goods, but is applied selectively to drugs, which imposes similar restrictions on veterinary drugs.