On 23.05.2020 entered into force the Law of Ukraine as of 16.01.2020 № 466-IX “On amendments to the Tax Code of Ukraine regarding improvement of tax administration, elimination of technical and logical inconsistencies in tax legislation” (hereinafter – the Law № 466) which amended the Tax Code of Ukraine (hereinafter – the Code) in terms of improving the procedure for providing individual tax consultations by the tax authorities (hereinafter – the ITC).
Specifically:
- it is determined that the Electronic cabinet provides opportunity for the taxpayer to submit an application for the ITC in electronic form (changes will be valid from 01.07.2020);
- tax authorities have the right to provide individual tax consultation in the electronic form;
Requests for the ITC and ITC in the electronic form must be signed in compliance with the Law of Ukraine “On electronic documents and electronic document flow” and the Law of Ukraine “On electronic trust services”.
- number of calendar days for which the term for consideration of application for the ITC may be extended was increased from 10 to 15.
That is, the total term (including extension) for provision of the ITC, provided by the Code, is not more than 40 days.
Please note that rules on the exemption from liability, including financial (penalties and / or fines) for the taxpayer who acted in accordance with the provided ITC, as well as general tax consultations (Paragraph 53.1 Article 53 of the Code) are valid until 31.12.2020.
From 01.01.2021 the specified rules according to the Law № 466 are transferred to Paragraph 112.8 Article 112 of the Code and will continue to be valid.