As it was mentioned at the Committee's meeting, the bill (reg. No. 4930) is aimed at improving the tax system, establishing a dialogue between the state and tax payers on ensuring revenues of taxes, levies and payments to the budget, etc.
Particularly the bill suggests exempt tax payers from financial, criminal and administrative liability under condition of making non-declared VAT payments and corporate income tax payments.
The bill suggests determine procedures of specifying VAT and corporate income tax liabilities when applying tax compromise. Thus, it is suggested to supplement sector XX "Transitional Provisions" of the Tax Code of Ukraine with new subsector 91.
The procedure of reaching tax compromise lasts for 60 day since the next day of submitting a refined calculation.
Tax payers can submit refined calculations for applying tax compromise during 60 days after this Law comes into force.
According to people's deputies, the bill requires refinement in the part of complying its norms with the legislative acts of Ukraine. MPs claim it is necessary to make respective amendments to the Criminal Code.
In words of people's deputies, the bill needs to be refined in the part of norm-elaborating technique.
The Committee members upheld the bill.