24 December 2015, 16:37
The legislative act envisions introduction of terms touching the authorities of unified territorial communities to take part in tax relations, inter alia in introduction of local taxes and fees, provision of tax privileges.
The Law envisions establishment of the Register of applications on return of budget compensation.
In the administering of the value added tax (VAT), the Law introduces the system of protection of principled taxpayers from untimely registration of tax invoices and ensures correction of mistakes by counteragents.
The Law also determines peculiarities of levying of VAT on some transactions, taxation in agriculture, income tax, single tax (taxation is simplified), corporate tax, excise tax, real estate tax, transport tax, environment tax, land tax, rents for subsoil use, etc.
The Law also amends the Laws of Ukraine "On collection and accounting of the single fee for compulsory state social insurance," "On customs tariff of Ukraine," "On state registration of legal entities and individual entrepreneurs," "On fee for compulsory state pension insurance."
The Law was adopted taking in account the remarks and technical legal amendments.
Respective draft law was registered under No. 3688.