23 November 2015, 15:14
In the opinion of the Committee the draft law (No. 2395) does not comply with a principle of the laws on taxation envisaging equality of all payers before the law, inadmissibility of any tax discrimination.
A corruptogenic factor of the draft law lies in an implicit opportunity for evading payment of the rent through a special contract on natural gas supplies to the Naftogaz of Ukraine National Joint Stock Company, as such contracts exempt from tax liabilities regarding rent for a sum of such contracts and release from penalties for late payment foreseen by Article 258 of this Code to the moment of actual full payment for natural gas supplies by the national joint stock company "Naftogaz of Ukraine."
Thus, this provides for legal grounds not to pay taxes until Naftogaz of Ukraine owes even one hryvnia for gas supplies.
Corruptogenic factors are also seen in an aim of the draft law regarding access to large natural gas consumers through the national joint stock company "Naftogaz of Ukraine" which allows selling natural gas at the ceiling (maximal price of natural gas) endorsed by a resolution of the National Commission for State Regulation of the Electric Power and Public Utility Services Sectors to industrial consumers and other economic entities.