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To reflect in the Tax Code and enforce in practice the approach evidenced by a widespread judicial p…

To reflect in the Tax Code and enforce in practice the approach evidenced by a widespread judicial practice, whereby minor mistakes or deficiencies in primary documents cannot be used as a ground for charging additional tax liabilities, penalties and fines on the taxpayer.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

Ministry of Finance,

Status:

In process

— comments: The Supreme Court in its decisions specifies that the facts of the occurrence of errors in executed primary documents or the absence of individual ones, shall not, as such, constitute the ground for the conclusions on the absence of the actual business transaction, - provided that the other data or evidence prove otherwise. The implementation of this recommendation requires preparation of a special explanation of the SFS with concrete examples of such errors.

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Next recommendation: To implement a systemic risk-based approach to conducting unscheduled tax audits. Such approach shal...