vatfieldassembler.php

<?php
 
namespace Bitrix\Catalog\Grid\Row\Assembler;
 
use Bitrix\Catalog\VatTable;
use Bitrix\Main\Grid\Row\Assembler\Field\ListFieldAssembler;
 
final class VatFieldAssembler extends ListFieldAssembler
{
    protected function getNames(): array
    {
        $result = [];
 
        $rows = VatTable::getList([
            'select' => [
                'ID',
                'NAME',
            ],
        ]);
 
        foreach ($rows as $row)
        {
            $id = $row['ID'];
            $result[$id] = $row['NAME'];
        }
 
        return $result;
    }
}