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LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 26, 2012 No. 2543/0/61-12/10-1115/3557

The State Tax Service of Ukraine by results of consideration of request concerning non-use of penalties against payers of the single tax according to the Section XX of the Tax code of Ukraine (further - the Code) reports the following.

1. The taxpayer shall pay taxes and fees in terms and in the sizes established by this Code and the laws concerning customs affairs (subitem 16.1.4 Item 16.1 of article 16 of the Code).

For correctness of calculation, timeliness and completeness of payment of the amounts of the single tax, and also payers of the single tax bear responsibility for timeliness of submission of tax declarations in connection therewith the Code (Article 300).

Article 300 provisions to the Code differentiate types of violations for which responsibility is applied to the payer of the single tax, in particular:

violations in case of calculation of tax;

inopportuneness of payment of the amounts of the single tax;

the amount of the single tax which is subject to payment is not paid completely;

deadlines of submission of tax declarations are skirted.

At the same time, instructions of paragraph two of Item 7 of subsection 10 of the Section XX of the Code provide that penalties against payers of the single tax for violation in 2012 of procedure for calculation, correctness of filling of tax declarations of the payer of the single tax and completeness of payment of the amounts of the single tax by payers are not applied.

That is regulations of the Code provide discharge of payers of the single tax for such violations made in 2012:

procedure for calculation of the single tax;

correctness of filling of tax declarations of the payer of the single tax;

completeness of payment of the amounts of the single tax.

By Item 295.3 of article 295 of the Code it is determined that payers of the single tax of third - the sixth groups pay the single tax within 10 calendar days after deadline for the tax declaration for tax (reporting) quarter.

According to information specified in request you skirt payment due dates of the single tax for the first quarter 2012 and consequently, the amount of the approved tax liability is out of time paid.

If the taxpayer does not pay agreed sum of monetary commitment and/or advance installments on the income tax of the companies during the terms determined by this Code, such taxpayer according to Item 126.1 of Article 126 is made responsible in the form of penalty in such sizes:

in case of delay up to 30 calendar days inclusive following behind the last day of payment due date of the amount of monetary commitment - in the amount of 10 percent of the extinguished amount of tax debt;

in case of delay it is more than 30 calendar days, following behind the last day of payment due date of the amount of monetary commitment, - in the amount of 20 percent of the extinguished amount of tax debt.

Considering given, considering untimely payment by society of the amount of the approved tax liability on the single tax, the tax authority has no legal basis for application in this case of Item 7 of subsection 10 of the Section XX of the Code.

2. Concerning date of non-use of penalties against payers of the single tax.

Provisions of the Law of Ukraine of May 24, 2012 No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations" the Item 7 of subsection 10 of the Section XX of the Code is added with the paragraph the second which provides cases of non-use of penalties against payers of the single tax for the violations allowed in 2012.

By Item 1 of the Section II of this Law it is determined that the last becomes effective since July 1, 2012, except the separate changes determined by this Item.

At the same time, according to article 58 of the Constitution of Ukraine the laws and other regulatory legal acts have no retroactive effect in time, except cases when they mitigate or cancel responsibility of person.

That is penalties against payers of the single tax for violation in 2012 (from 01.01.2012 by 31.12.2012) procedure for calculation, correctness of filling of tax declarations of the payer of the single tax and completeness of payment of the amounts of the single tax by payers are not applied.

 

Vice-chairman A. Ignatov

 

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