13 October 2010, 11:20
Vitalii Khomutynnik, Committee Chairman, declared that provisions of Chapter II "Administration of Taxes and Charges (Compulsory Payments)" of the Draft Code would be considerably amended in the course of its adjustment to the second reading.
The Committee suggests a structural and systemic approach to the determination of types of and grounds for tax inspections, and reports on their results.
Members of the working group suggested the following approach to the periods of on-site checks: the effective periods for the big tax payers; the periods shortened in 1,5-2 times for other tax payers.
The working group discussed rejection of the provision, according to which the supervision bodies officers can suppress the original financial-economic and accounting documents, except when the withdrawal is effected due to the criminal-procedural legislation in the framework of the criminal investigation. They also discussed the provision that postponed enactment of the norms on free supply of the tax payers with the tax reporting forms till January, 2014.
The provisions of the Code on submission of tax declarations by the tax payers should be enhanced, esp. concerning submission of the simplified returns by the enterprises subject to zero-rate taxation, and strengthening of responsibility of the officials of the monitoring body for the unjustified denial in accepting the tax declaration.
The participants deem necessary to supplement Chapter II of clause 190 of Chapter V "Value-Added Tax" with provisions on the customs value of the items imported on the conditions of direct contract between the direct producers and consumers. The norms should list such conditions in the Customs Code of Ukraine, and specify the liquidation procedure of the VAT tax payer with the criteria for economic entities.