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TAX CODE OF UKRAINE

of December 2, 2010 No. 2755-VI

(The last edition from 16-05-2019)

Section I. General provisions

Article 1. Coverage of the Tax code of Ukraine

1.1. The tax code of Ukraine governs the relations arising in the sphere of collection of taxes and charges, in particular determines the exhaustive list of taxes and fees that cope in Ukraine, and procedure for their administration, taxpayers and meeting, their rights and obligation, competence of monitoring bodies, powers and obligations of their officials during administration of taxes, and also responsibility for violation of the tax legislation.

This Code determines functions and the legal basis of activities of the monitoring bodies determined by Item 41.1 of article 41 of this Code, and the central executive body which provides forming and realizes the state financial policy.

1.2. Rules of the taxation of goods or services which move through customs border of Ukraine are determined by this Code, except rules of the taxation of goods duty which are established by the Customs code of Ukraine and other laws concerning customs affairs.

1.3. This Code does not regulate questions of repayment of the tax liabilities or collection of tax debt from persons to whom the judicial processes determined by the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" from banks on which the provisions of the law of Ukraine "On system of guaranteeing household deposits", and repayments of obligations on payment of single fee on obligatory national social insurance, charges on compulsory national pension insurance from separate types of economic activities expatiate extend.

1.4. Establishment and cancellation of charges on compulsory national pension insurance from separate types of economic activities, their sizes and mechanisms of collection are performed according to the Law of Ukraine "About collection on compulsory national pension insurance.

Article 2. Introduction of amendments to the Tax Code of Ukraine

2.1. Change of provisions of this Code can be performed only by introduction of amendments to this Code.

Article 3. Tax legislation of Ukraine

3.1. The tax legislation of Ukraine consists of the Constitution of Ukraine; of this Code; The Customs code of Ukraine and other laws concerning customs affairs regarding regulation of the legal relationship arising in connection with the taxation duty of transactions on movement of goods through customs border of Ukraine (further - the laws concerning customs affairs); the existing international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine and which regulate the tax matters; the regulatory legal acts adopted on the basis and in pursuance of of this Code and the laws concerning customs affairs; decisions of the Supreme Council of the Autonomous Republic of Crimea, local government bodies concerning the local taxes and charges accepted by the rules established by this Code.

3.2. If the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than those which are provided by this Code are applied rules of the international treaty.

Article 4. Basic principles of the tax legislation of Ukraine

4.1. The tax legislation of Ukraine is based on the following principles:

4.1.1. generality of the taxation - each person shall pay the taxes and fees established by this Code, the laws concerning customs affairs which payer it is according to provisions of this Code;

4.1.2. equality of all payers before the law, non-admission of any manifestations of tax discrimination - ensuring identical approach to all taxpayers irrespective of social, racial, national, religious affiliation, pattern of ownership of the legal entity, nationality of physical person, the place of origin of the capital;

4.1.3. inevitability of approach of the responsibility determined by the law in case of violation of the tax legislation;

4.1.4. presumption of legitimacy of decisions of the taxpayer if the provision of the law or other regulatory legal act published based on the law or if regulations of various laws or various regulatory legal acts allow ambiguous (multiple) interpretation of the rights and obligations of taxpayers or monitoring bodies owing to what there is opportunity to make the decision in advantage both the taxpayer, and monitoring body;

4.1.5. fiscal sufficiency - establishment of taxes and fees taking into account need of achievement of balance of budget expenses with its receipts;

4.1.6. social justice - establishment of taxes and fees according to solvency of taxpayers;

4.1.7. profitability of the taxation - establishment of taxes and fees which amount of receipts from payment in the budget considerably exceeds expenses on their administration;

4.1.8. taxation neutrality - establishment of taxes and fees by the method which is not influencing increase or reduction of competitiveness of the taxpayer;

4.1.9. stability - changes cannot be made to any elements of taxes and fees later than in six months prior to the beginning of new budget period in which new rules and rates will be effective. Taxes and fees, their rates, and also tax benefits cannot change within fiscal year;

4.1.10. uniformity and convenience of payment - establishment of the due dates for tax payment and charges, proceeding from need of ensuring timely receipt of funds in budgets for implementation of budget expenses and convenience of their payment by payers;

4.1.11. single approach to establishment of taxes and fees - determination at the legislative level of all obligatory elements of tax.

4.2. The nation-wide, local taxes and charges which collection is not provided by this Code are not subject to payment.

4.3. Tax periods and the due dates for tax payment and charges are established, proceeding from need of ensuring timely receipt of funds in budgets, taking into account convenience of accomplishment by the payer of tax debt and reduction of expenses on administration of taxes and fees.

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