11660
Enter at least 3 characters
Submit a complaint
Submit a complaint
Enter at least 3 characters
Submit a complaint

To ensure that the principle of interpreting ambiguous provisions of the Tax Code in favour of the t…

To ensure that the principle of interpreting ambiguous provisions of the Tax Code in favour of the taxpayer shall be consistently complied with by the tax authorities at all levels. An effective “checks and balances” system and introduction of personalized liability for the malpractice committed by the officials of the tax authorities shall be used as tools to achieve this.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

State Tax Service of Ukraine,

Status:

In process

— comments: The BOC and the SFS discussed this recommendation during the number of meetings. However, its’ practical application is still very limited. Both the SFS and the local tax authorities apply, as a rule, fiscal approach to the interpretation of the provisions of the Tax Code.Therefore, in practice this principle almost never applies. The exception is the established position of the Supreme Court or the official position of the Ministry of Finance.

Open info Close info

Next recommendation: To forbid the tax authorities to found their conclusions (formalized in the act of the tax audit) on...