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To forbid the tax authorities to initiate criminal proceedings against the taxpayer’s official…

To forbid the tax authorities to initiate criminal proceedings against the taxpayer’s officials based on the results of the tax audit until the taxpayer’s tax obligation is duly acknowledged (i.e., until the administrative appeal and / or consideration in a court are finished). If the results of the tax audit are successfully challenged by the taxpayer in court, the criminal proceedings initiated merely based on results thereof, shall be immediately ceased.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

Ministry of Finance,

Status:

In process

— comments: Article 56.22. of the Tax Code of Ukraine provides as follows: "If a taxpayer challenges a decision of a control authority to the court or through the appropriate administrative procedure, such taxpayer cannot be accused of tax evasion exclusively on the ground of such decision of the control authority until the proceedings have been ultimately settled by the court or through the appropriate administrative procedure."

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Next recommendation: To reflect in the Tax Code and enforce in practice the approach evidenced by a widespread judicial p...