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1.The changes in the order of registration and filing of complaints by taxpayers and their consideration of regulatory authorities (Ministry of Finance, Order №849 from 09.28.16), which entered into force on 25.11.2016 and which regulates the issue and filing of claims by taxpayers and their processing by the tax authorities.

The new mechanism may increase the trust of taxpayers to the appeal protest filing procedure, reduce the number of court disputes and, accordingly, the costs of taxpayers and the state regarding the court proceedings. This should also improve the transparency of claims handling and ensure the proper protection of taxpayers’ rights.

The transparency of the process is ensured by the right of taxpayers:
to apply for:
- an open process;
presence of the media during the proceedings;

Equally important is the implementation of additional tools meant to guarantee the unbiased claim processing:

- representatives of the Ministry of Finance, State Regulatory Agency and the Council of the Business Ombudsman now can participate in the proceedings as well;
- moreover, the opinion of these persons as wells as the reasons for ruling them down (should it be the case) must be mentioned in the decision on the claim.

- taxpayers may
to apply for making photos and video or audio records during the proceedings;
- to have insight into the files of the tax check and administrative protest issued in electronic or written form, to copy them or to make extracts from them using technical means.

 

The full text of the Order:

http://zakon3.rada.gov.ua/laws/show/z1405-16

 

 

2. Before the New Year Plan of complex inspection in 2017 was amended. List of entities, which will be checked within 2017 is in the file  link: http://www.me.gov.ua/Documents/Detail?lang=uk-UA&id=c10dd7e3-1cb0-4e10-b6b4-a168042cd321&title=NakazMinekonomrozvitkuVid15-11-2016-1909-proZatverdzhenniaPlanuKompleksnikhPlanovikhZakhodivDerzhavnogoNagliadu-kontroliu-OrganivDerzhavnogoNagliadu-kontroliu-Na2017-Rik-

 

Please,  note that complex inspection takes place once a year, and all authorities who planned to check this entity,  may do this only during certain date under the Plan. It is also necessary to consider that the Plan does not  apply for  inspections of  tax authorities.

 

3. The law, which provides with amendments to the Tax Code of Ukraine for improvement the investment climate, has been signed by the President on the 30/12/16 and is waiting for the publication – to come into force.

The most significant changes are:

- the local (district) tax inspections will have ONLY service functions: f.e. registration and keeping records of taxpayers;

- function of control will be transferred to regional level;

- an electronic taxpayer's account will be introduced (which will allow to tax payers to send\receive correspondence from the supervisory authority in electronic form, to submit and receive documents (tax returns, complaints, acts of audits, objections to the act,

references and other documents), to view in the real-time information about the taxpayer ets);

- procedure for the provision of tax advice will be improved: will reduce the time of tax advice l from 30 to 25 calendar days; registration of individual tax advice will be recorded in the  database;

- introduce the priority of general tax advice over the individual

- introduce the responsibility for official responsible persons of the supervisory authority for their

unlawful decision (if such illegal action will be repeated within the last twelve months -

such person of supervisory authority will be under the disciplinary liability in the manner prescribed by law);

- elimination of the tax police and the creation of a new body - the central executive authority which will undertake to ensure the prevention,detection, suppression, investigation and disclosure of criminal offenses, whose activity will be regulated by a separate law.

- Introduced for the period until 31 December 2021 tax holidays (zero rate of corporate income tax), for companies whose annual income does not exceed 3 million UAH, and the size of wages (income) of employees is not less than two minimum wages, and they were incorporated after 1 January 2017.

 

Full text of law: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=60443