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Vorozhbitova Krystyna

Chief Accountant

Leading specialist with practical experience in economics and accounting

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 In recent years, tax audits have almost always been held under the slogan: “The Tax Code of Ukraine is the highest legal act”. Taxpayers were reluctant to take all other regulations into account. They ignored the laws that governed business relations, the Customs Code, and other by-laws.

 Such laws, which have persistently disregarded the tax, include the Law of Ukraine “On Basic Principles of State Supervision (Control) in the Field of Economic Activity” of 05.04.2007 (hereinafter Law № 877) and the Law of Ukraine “On Peculiarities of Performing State Supervision (Control) ) in the field of economic activity against natural persons – entrepreneurs and legal entities applying the simplified system of taxation, accounting and reporting ”dated 23.02.2012. According to the supervisory authorities, these two laws use the same terminology.

 But the situation has changed recently. The tax authorities were given a legal opportunity to disregard these legislation. But why did it happen?

 On February 13, 2020, the Law of Ukraine “On Introduction to the Customs Code of Ukraine and Other Legislative Acts of Ukraine in connection with the Administrative Reform” came into force. This Law was adopted by the Verkhovna Rada of Ukraine on January 14, 2020.

 There are many different amendments to this law that do not actually change anything, but give tax authorities more authority.

 For example, under this Law, the “body of income and fees” is changed to “tax authority”. Due to these changes, tax audits should be carried out in accordance with Law No.877. However, the effect of this legislative act does not extend to the relations that arise in the course of implementing currency, tax and customs controls. This provision is enshrined in Part 2 of Article 2 of the Law of Ukraine “On Basic Principles of State Supervision (Control) in the Field of Economic Activity”.

 Previously, it was assumed that the effect of the said Law did not apply to currency and customs controls carried out at the border. Tax control measures were to be carried out in accordance with Law No. 877, but the rules laid down in Part 5 of Article 5 must be compulsory. 2 of this law.

 If taken now, virtually all tax audits are governed by the Tax Code of Ukraine, namely Chapter 8, Section 3.

 This means that the tax authorities have much more authority.

 For example, previously one of the reasons for the admission of control persons to the audit was that the official who was supposed to carry out the audit did not enter the log of such checks. This was provided for Part 1 of Art. 10 of the Law on the Basic Principles of State Supervision (Control) in the Field of Economic Activity. Now the tax authorities do not take this into account at all.

 Thus, changes in the legislation have led to an extension of the powers of the tax authorities to review the tax legislation.

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