The bill (Reg. No.6509) determines the fundamentals of the tax system, the list of taxes, charges and other compulsory payments to be collected to the budgets of all levels, the methodology of its calculation, the tax rates, the legal status of the taxpayers, the procedure of tax administration, the terms of imposing financial sanctions on the taxpayers for the violation of tax legislation.
The bill determines the authorities of the public authority and local self-government bodies regarding introduction, alteration and abolition of taxes, fundamental rights and obligations of the taxpayers, the list of financial sanctions applicable to the taxpayers due to violation of the tax legislation.
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