To ensure proper and effective control over regulatory practices employed by the local tax authoriti…
To ensure proper and effective control over regulatory practices employed by the local tax authorities, especially when they did not comply with the procedures, envisaged by the Procedure of Taxpayers’ Record Keeping. Strict compliance therewith shall be ensured through personal liability of the officials of the tax authorities for malpractice.
Based on the report:
“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015
State:
Status:
— comments: Local control agencies are vested with servicing functions only; whereas the control is transferred to the MD SFS.The procedure for holding liable remains difficult to apply, enabling the officials to evade disciplinary liability.