The Verkhovna Rada of Ukraine adopted the draft law No. 6776-d “On Amendments to the Tax Code of Ukraine to Ensure Balanced Budget Revenues in 2018”.
The document provides for norms aimed at solving taxpayers’ problems due to blocking tax invoices. This was reported by the press secretary of the head of the “tax” committee of the parliament, Olga Germanova, reports InternetUA. – Clause 74.2 of Article 74 is excluded from the Tax Code, according to which the criteria for assessing the degree of risks sufficient to stop the registration of tax invoices are developed by the Ministry of Finance of Ukraine.
The development of the criteria is transferred to the Cabinet of Ministers of Ukraine, – Germanova informed. According to the expert, tax invoices / adjustment calculations, the registration of which in the Unified State Register of Taxes and Revenues is suspended, are registered on January 2, 2018, except for: – nn / rk, for which explanations and documents were not provided as of December 1, 2017; – nn / rk, for which a decision was made to refuse registration, and as of December 1, 2017, no appeal procedure was initiated in administrative or judicial proceedings.
Tax invoices / adjustment calculations, the registration of which is suspended from December 1, and before the entry into force of this Law, and for which the taxpayer submitted explanations and copies of documents, are registered in the manner that was in effect before the entry into force of this Law.
If within 5 business days a decision on registration or refusal to register a sole proprietorship/business entity is not made and/or sent to the taxpayer, registration of such invoices shall be carried out on the next business day following the expiry of the period for consideration of the taxpayer’s explanations and documents. According to the document, the Cabinet of Ministers of Ukraine shall, within two months from the date of entry into force of this Law, determine the procedure for suspending the registration of sole proprietorships/business entities in the Unified State Register of Taxpayers, and within three months from the date of entry into force of this Law, adopt the regulatory legal acts necessary for the implementation of this procedure.