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Individual tax consultations in the context of changes that came into force in 2021

10/ 09/ 2021
  Author: Alexander Bragin, lawyer at Dynasty Law & Investment The Tax Code of Ukraine describes in detail the relations arising in the field of payment of taxes and fees, the procedure for their administration, as well as liability for violations of tax legislation (Article 1), but sometimes there are situations in which the taxpayer has doubts about the correctness specific rules of the PC and it needs to be clarified. This possibility is stipulated by Article 52 of the Tax Code, and Article 53 of the Tax Code, in turn, provided that a taxpayer who acted in accordance with individual tax advice provided to him in writing, as well as general tax advice, could not be prosecuted, for an act that contains signs of a tax offense, in particular on the grounds that in the future such tax advice was changed or canceled. This means that getting individual tax advice could make life much easier for any entrepreneur. However, on January 16, 2020, the Law of Ukraine №466-IX was adopted, which amended the PC, in particular, Art. 53, which removed the provisions that excluded the liability of the taxpayer, if the latter acted on the basis of received tax advice. However, the same Law (№466-IX) set out in the new version of Art. 112 PC where, in pp.112.8.2 p.112.8, actually moved the provisions that were previously contained in Art. 53. In addition, the legislators expanded the list of grounds for exemption from liability in cases where the taxpayer acted on the basis of the conclusions of the United Chamber, the Grand Chamber of the Supreme Court on the application of the rule of law, from which it was subsequently withdrawn. Will such a short story help the business or not, well see later. To obtain quality individual tax advice, it is necessary to make an appropriate appeal, which must not only meet the requirements of Art. 53 of the Tax Code, but also contain the highest quality description of the problem of law enforcement of a certain rule of law for the taxpayer. Dynasty Law & Investment specialists will be able to help you draft such an appeal.

Author: Alexander Bragin, lawyer at Dynasty Law & Investment

The Tax Code of Ukraine describes in detail the relations arising in the field of payment of taxes and fees, the procedure for their administration, as well as liability for violations of tax legislation (Article 1), but sometimes there are situations in which the taxpayer has doubts about the correctness specific rules of the PC and it needs to be clarified.

This possibility is stipulated by Article 52 of the Tax Code, and Article 53 of the Tax Code, in turn, provided that a taxpayer who acted in accordance with individual tax advice provided to him in writing, as well as general tax advice, could not be prosecuted, for an act that contains signs of a tax offense, in particular on the grounds that in the future such tax advice was changed or canceled. This means that getting individual tax advice could make life much easier for any entrepreneur.

However, on January 16, 2020, the Law of Ukraine №466-IX was adopted, which amended the PC, in particular, Art. 53, which removed the provisions that excluded the liability of the taxpayer, if the latter acted on the basis of received tax advice. However, the same Law (№466-IX) set out in the new version of Art. 112 PC where, in pp.112.8.2 p.112.8, actually “moved” the provisions that were previously contained in Art. 53. In addition, the legislators expanded the list of grounds for exemption from liability in cases where the taxpayer acted on the basis of the conclusions of the United Chamber, the Grand Chamber of the Supreme Court on the application of the rule of law, from which it was subsequently withdrawn. Will such a short story help the business or not, we’ll see later.

To obtain quality individual tax advice, it is necessary to make an appropriate appeal, which must not only meet the requirements of Art. 53 of the Tax Code, but also contain the highest quality description of the problem of law enforcement of a certain rule of law for the taxpayer. Dynasty Law & Investment specialists will be able to help you draft such an appeal.

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