11568
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To amend the Resolution of the CMU No.39 dated 17 January 2011, as well as Joint Order of the State …

To amend the Resolution of the CMU No.39 dated 17 January 2011, as well as Joint Order of the State Fiscal Service of Ukraine and the State Treasury of Ukraine No.68/23 dated 3 February 2011, to clearly state that the state treasury departments shall promptly pay to the taxpayer the VAT refund confirmed by a valid court ruling and with no further confirmation from the tax authorities.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

State Tax Service of Ukraine,

Status:

Implemented

— comments: The Law No. 1797 of 21.12.2016 provides for the introduction of an automatic VAT refund register. This is a new transparent approach to VAT refunds. However, for the purpose of the corresponding payment, it is necessary that the tax authorities in the field make relevant information about the court decision "in force" to the Tax Bloc.

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Next recommendation: To amend the Tax Code to set out a clear procedure for calculation and payment of penalties imposed ...