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Tax Reform: Administration-2019

In continuation of the discussion of “tax” innovations – 2019, we consider what changes are expected from January 1, 2019 in the order of tax administration.
The Law of Ukraine “On Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine on Improving the Administration and Revision of the Rates of Certain Taxes and Fees” dated 11.23.2018 No. 2628-VIII.

Waiver of VAT-benefits. In clause 30.4 of the TCU, which provides for the payer’s right to waive tax exemptions, it is now prescribed that this rule does not apply to VAT exemptions. That is, the VAT exemption can not be waived. As a matter of fact, the tax specialists insisted on this before. The only thing is that the TCU provides for the right of the VAT payer to refuse the “coal” privilege (clause 45 subdivision 2, section XX of the TCU).

Primary documents in the liquidation of the taxpayer. In paragraph 44.3 of the GCC added a new paragraph, which concerns the storage of primary documents, accounting registers, other documents related to the calculation of taxes and fees, with the liquidation of the taxpayer. So, in the event of the liquidation of an enterprise, the above documents for a period of at least 1095 days preceding the date of liquidation should be transferred to the archive.

Documents and information necessary for the implementation of tax control over transfer pricing in accordance with Art. 39 of the TCU, in the case of liquidation should be transferred to the archive for a period of at least 2555 days.

Deadlines for filing a complaint for administrative appeal. Previously, 10 calendar days were allotted for filing a complaint following the day the taxpayer received the tax notice decision (NUR) or other appealed decision of the supervisory authority. From 01/01/2019 this period will be 10 working days (clause 56.3 of the GCC). Obviously, a new deadline of 10 business days should also apply to appealing decisions to block tax bills.

Deadlines for filing objections on the results of the audit. Here, the period from 5 working days following the day of receipt of the inspection report was replaced by 10 working days (paragraph 86.7 of the TCU).

The timing of adoption by the supervisory authority of the NUR. From 01/01/2019, the NUR will be accepted by the supervisory authority within 15 business days (previously it was 10 business days) from the day following the day the inspection report was presented to the payer (Section 86.8 of the TCU).

Penalty for “self-correction”. Dotted over the “i” in the matter of accrual of interest in the “self-correction” (i.e. when we correct errors in the tax reporting ourselves and on the basis of clause 50.1 of the TCU, we submit an UR or a clarifying declaration). The fact is that fiscal officials began to argue that after the 90-day period expires, the penalty is charged from the next day after the deadline for payment of obligations (i.e. from the 1st day). Now this issue is resolved. Thanks made in paragraphs. 129.1 and 129.4 of the GCC changes clearly established that with “self-correcting” the penalty is charged for each day of delay from the 91st calendar day (from the 271st calendar day in the case of “self-correction” in accordance with paragraph 39.5.4 NKU), following the deadline for payment of tax liability and ending with the day of repayment of obligations (inclusive).

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