Suspension of the registration of tax vouchers forced conscientious taxpayers to seek protection of their rights in the Ukrainian courts, as well as resolve the problem by appealing to the people's deputies of Ukraine in order to improve tax legislation. allTax legal and tax advisers’ team responded to numerous requests from clients to improve tax legislation and developed its own bill on amendments to the Tax Code of Ukraine regarding the suspension of the registration of tax vouchers.
The bill is intended to protect the rights of buyers of goods/services and grant them the same rights as those who sell goods/services in case of suspension of the registration of the tax vouchers/calculation of the correction.
The Explanatory Memorandum to the bill sets out the brief content of the problem faced by purchasers of goods/services. Parliament is asked to give the buyers the goods/services the same functions as the sellers have regarding:
1. Receiving information on the suspension of the registration of a tax voucher/calculation of the correction.
2. Submission of explanations and additional documents to the commission of State Fiscal Service of Ukraine which refute the risk of operation.
3. Appeal against the refusal to register a tax voucher/calculation of the correction.
The draft of the law is addressed to the Committee on Taxation and Customs Policy of the Parliament of Ukraine.
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Commentary, of allTax's managing partner Victor Sereda regarding the submitted draft of the law:
"In its activities, the allTax’s team is guided by the slogan:" What can we do to improve the business environment in Ukraine and in the world? "Therefore, corporate social responsibility is a part of the work of allTax legal and tax advisers. We can not stand aside clients’ problems. The goal of allTax is to create a new legal culture in which lawyers and tax advisers should submit legislative initiatives to improve and facilitate business in Ukraine."
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The draft of the law was prepared under the Pro bono project "allTax legislative initiatives". The authors of the bill are: Victor Sereda, Artem Sereda, Victoria Yaroshenko.
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