19 June 2014, 16:55
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.
According to a stipulated procedure, during the validity term of a tax compromise and for such tax periods, a taxpayer submits refined calculations of VAT and/or corporate income tax liabilities. The procedure of reaching tax compromise lasts for 60 day since the next day of submitting a refined calculation.
In case of submitting such calculation, the controlling body conducts a counter-verification in the order stipulated in this Code.
After a taxpayer receives such certificate confirming tax liabilities determined in a refined calculation, or in case when such certificate or tax assessment notice has not been sent for 60 days, the sum is considered to be agreed upon, and a taxpayer shall pay tax liabilities during 10 days since the day of agreement.
Tax payers can submit refined calculations for applying tax compromise during 60 days after this Law comes into force.
Respective bill was registered under No. 4930.