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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of August 18, 2011 No. 15022/6/10-1015/3288

About provision of the answer

The State Tax Administration of Ukraine considered the letter concerning application of penalties and reports the following.

Regulation of the relations in the sphere of collection of taxes and charges, procedure for their administration, circle of subjects of tax legal relationship and responsibility for violation of the tax legislation belong to coverage of the Tax code of Ukraine (further - the Code).

According to article 6 of the Constitution of Ukraine bodies of legislative, executive and judicial authority perform the powers in the limits set by the Constitution and according to the laws of Ukraine.

Public authorities, their officials according to article 19 of the Constitution of Ukraine shall act only on the basis, within powers and method, provided by the Constitution and the laws of Ukraine.

Since 01:01. 2011, powers, the bases and conduct of bodies of the State Tax Service and their officials, the right, obligation and responsibility of taxpayers are determined by the Code.

According to Item 113.3 of article 113 of the Code penal (financial) sanctions (penalties) for violation of regulations of the laws on the tax matters or other legislation, control of which observance is imposed on bodies of the State Tax Service, are applied according to the procedure and in the sizes established by the Code and other laws of Ukraine.

Application for violation of regulations of the laws on the tax matters or other legislation, control of which observance is imposed on bodies of the State Tax Service, penal (financial) sanctions (penalties) which are not provided by the Code and other laws of Ukraine is not allowed.

In case of application of sanctions it is necessary to consider provisions of Item 7 of subsection 10 of the Section XX of the Code.

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

In case of violation by taxpayers of deadlines of payment of the tax liabilities provided by the tax legislation since January 1, 2011 taking into account prescriptive limit the penalty in sizes, stipulated in Clause 126 Codes is applied.

That is, if the taxpayer does not pay the amount of independently certain monetary commitment during the terms provided by the Code, such taxpayer 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.

Also we report that the Law of Ukraine of 07.07.2011 No. 3609 - VI "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" (06.08 took effect. 2011) subsection 10 of the Section XX of the Code is added with Item 11, according to which penal (financial) sanctions (penalties) by results of checks which are performed by monitoring bodies are applied in the sizes provided by the law existing on the date of decision making concerning application of such penal (financial) sanctions (taking into account regulations of Item 7 of this subsection).

 

The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNS of Ukraine O. V. Klimenko

 

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