According to the explanatory note, the bill (Reg. No. 8217) "is adjusted with account for preliminary work to analyze implementation of the Tax Code of Ukraine, and regulate the most essential problems that arise during the application of the Tax Code and require legislative regulation."
The Committee members called for regulating the problems that arise during the application of the Tax Code, having expressed several remarks concerning the bill.
Namely, the People´s Deputies do not uphold the amendments to item 15 of clause 106 of the Law "On Compulsory State Pension Insurance." The Committee stated that pursuant to item 2 of clause 8 of the Law "On Charge and Registration of Single Payment for the Compulsory State Social Insurance", single payment is not referred to the tax system.