07 July 2011, 11:14
The Law regulates the issues connected with the implementation of the Tax Code.
Under the Law, the procedure of tax guarantees´ issue is fixed by the central body of the state revenue service by consent of the National Bank of Ukraine. The order of tax guarantees´ registration is set by the central body of the state revenue service.
The Law fixes the following tax periods: calendar year; calendar half year; calendar quarter; calendar month; calendar day.
The central body of the state revenue service and the specially authorized central executive body in charge of customs regulate the procedure of customs control over the payment of value added tax, excise duty and green tax.
The Tax Code is supplemented with the provisions, whereby correspondence between the tax payers who submit tax accounts in the electronic form and the state revenue service can be done by means of electronic communication in the electronic form in line with the law on electronic document management and electronic digital signature.
The draft was registered under Reg. No. 8217.