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Mykola Tomenko, Deputy Chairman of The Verkhovna Rada of Ukraine, registered the amendments to be introduced to the Draft Tax Code of Ukraine (Reg. No. 6509) in the second reading. M.Tomenko suggested that all the provisions concerning establishment of a new supervisory body - a specialized state tax inspectorate, and its authorities be excluded from the draft. Thus, the Draft Tax Code adopted as a basis extends the authorities of the supervisory bodies regarding supervision over the taxation subjects legal entities and individuals, by establishing a specialized state tax inspectorate. The Draft Tax Code authorizes this institution and its tax inspectors to exert tax control by ‘indirect means´: economic analysis, monitoring, analogies and drawing economic analogies to control the expenditures and the revenue of individual taxpayers; extends the grounds for the conduct of extraordinary on-site inquiries; envisages exertion of the tax control by means of ‘survey of the individual taxpayers´; authorizes the tax inspectors to inspect the territory, premises and property of the taxpayers, etc.

 

M.Tomenko is convinced that not only the opposition, but also the coalition members will not limit themselves to the declarations that establishment of a new supervisory body with superauthorities will turn Ukraine into a police state, but will support his amendments, preventing the foundation of a Tax Inspectorate named after Lavrentii Beria in Ukraine.  

 

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