According to the bill (Re.№3045) it is suggested to improve regulatory and legal administration of the taxes, introduce amendments to the legislation in force, in particular regarding the issue on "fictitious entrepreneurship" in part of evasion taxes. It is also expected implement the amenability for the infringement of the law. The bill contains statements on limitations for the finance enterprises as to the fulfillment of expenditure operations with the account exclusively from the recipience date of documental confirmation by the tax body on taking the account for the registration.
During the consideration of the bill the members of the Committee stressed that the amendment to the item 205 of Criminal Code of Ukraine "Fictitious entrepreneurship" needs substantial consideration. People´s Deputy stated that "suggested legislative novel is not suitable as it does not strengthen but narrows the actions that are the objective side of this crime."
Taking into account the necessity of the complex resolution of the issues on the conceptual apparatus and the responsibility for the "fictitious entrepreneurship", The Committee deem it wise to solve this question with the implementation of estimation of the taxation duties mechanisms on indirect methods, application of "ordinary prices" and other taxation administration procedures.
The resolution made by The Central Scientific Experts Office of The Verkhovna Rada of Ukraine Secretariate contains, as was stated by the People´s Deputies "essential and motivated remarks regarding the amendments to the Criminal Code suggested by the Bill, Laws on "The State Taxation Service of Ukraine" and "On The State Registration of juridical persons and physical bodies-entrepreneur".
Taking it into account the Committee has proposed the Minestery of Finance of Ukraine to create the joint group for the elaboration of the Bill.