{"id":4677,"date":"2017-02-15T10:10:14","date_gmt":"2017-02-15T10:10:14","guid":{"rendered":"https:\/\/eba.com.ua\/?post_type=article&#038;p=4677"},"modified":"2019-02-04T18:36:11","modified_gmt":"2019-02-04T16:36:11","slug":"one-responsible-calls-black-white-inspection","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/one-responsible-calls-black-white-inspection\/","title":{"rendered":"[:ua]\u041d\u0430\u0437\u0432\u0430\u0432 \u0447\u043e\u0440\u043d\u0435 \u0431\u0456\u043b\u0438\u043c \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u2013 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0439![:en]One has to be responsible if calls black as white during inspection![:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-46126\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1.jpg\" alt=\"\" width=\"200\" height=\"200\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1.jpg 200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-150x150.jpg 150w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-130x130.jpg 130w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-94x94.jpg 94w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-170x170.jpg 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-120x120.jpg 120w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-100x100.jpg 100w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-90x90.jpg 90w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_1-80x80.jpg 80w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/p>\n<p><em>Author: \u00a0Valentyn Gvozdiy, Managing Partner at GOLAW<\/em><\/p>\n<p>Everyone, who has been a subject of inspection at least once, knows very well the situation when inspector &#8220;does not notice&#8221; the obvious things, ignores the reality, and in a turn horrifying false conclusions appear in the inspection act. Simply, white is called as black and vice versa.<\/p>\n<p>We raised many times a concern of inspector\u2019s liability. Now it will be easier to bring to responsibility such \u201ccreative\u201d executors of orders who tries to implement the plan of financial pressure on businesses.<\/p>\n<p>As of January 1, 2017 Tax Code of Ukraine stipulates that for acceptance of illegal decision, that defines\u00a0<strong>tax (monetary) liabilities of the taxpayer, official (service) person of controlling authority which took the decision, as well as his\/her supervisor will hold responsibility in accordance with the law.<\/strong><\/p>\n<p>Further acceptance of illegal decision within last twelve (12) months, that defines tax (monetary) liabilities of taxpayers and\u00a0<strong>which is accepted by the official of controlling authority, is the subject to apply disciplinary punishment to this official in accordance with the law.<\/strong><\/p>\n<p><strong>In compliance with the Art. 66 of the Law of Ukraine &#8220;On civil service&#8221; following disciplinary punishments may be applied to the officials:<\/strong><\/p>\n<ul>\n<li>remarks;<\/li>\n<li>warnings of incomplete service compliance;<\/li>\n<li>reprimands, dismissal from civil service.<\/li>\n<\/ul>\n<p>If there are signs of criminal offense, such person shall hold criminal responsibility for entering false information in the documents.<\/p>\n<p>Remember, that a person who was affected by the illegal actions of inspectors, is entitled to financial compensation.<\/p>\n<p>Article 21.3. of Tax Code of Ukraine says that a damage caused by unlawful actions of officials of regulatory authorities is covered by the state budget.A similar provision is seen in Article 1174 of Civil Code of Ukraine, according to which, a damage caused to an individual or entity due to state authorities&#8217; regulatory act which is annulled, is compensated by the Country not taking into account the guilty of officials and officers of such authorities.<\/p>\n<p>It is enough to get a court decision to annul tax notification to prove the illegality of taxman actions.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Author: \u00a0Valentyn Gvozdiy, Managing Partner at GOLAW Everyone, who has been a subject of inspection at least once, knows very well the situation when inspector &#8220;does not notice&#8221; the obvious things, ignores the reality, and in a turn horrifying false conclusions appear in the inspection act. Simply, white is called as black and vice versa. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":46126,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>One has to be responsible if calls black as white during inspection! - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/one-responsible-calls-black-white-inspection\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"One has to be responsible if calls black as white during inspection! - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Author: \u00a0Valentyn Gvozdiy, Managing Partner at GOLAW Everyone, who has been a subject of inspection at least once, knows very well the situation when inspector &#8220;does not notice&#8221; the obvious things, ignores the reality, and in a turn horrifying false conclusions appear in the inspection act. Simply, white is called as black and vice versa. 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