In connection with adoption of the Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law № 3219), we inform about peculiarities of renewal of liability for violating requirements of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265).
Application of fines (financial sanctions) for violation of requirements of the Law № 265 from 01.08.2023 has been renewed in relation to business entities that carry out their activities in spheres of buying/selling foreign currency, organizing and conducting gambling for violations committed before and during the martial law.
As of 01.10.2023, application of fines (financial sanctions) will be renewed for all business entities operating in trade, public catering and services, with full cancellation of liability for violations committed from 01.01.2022 to 30.09.2023, inclusively.
The above-mentioned exemption from liability and/or its cancellation, according to provisions of the Law № 3219, does not extend its effect to business entities involved in trade of excisable products or activities in spheres of buying/selling foreign currency, organizing and conducting gambling.
In connection with above specified, the State Tax Service draws attention of all taxpayers to the fact that voluntary compliance with legislative requirements in trade, public catering and services, which includes Law № 265, will not only save the trader from additional costs in the form of fines (financial sanctions), but will also become a reliable protection against audits conducted by the State Tax Service.
We emphasize that the State Tax Service uses exclusively risk-oriented approach to the organization and implementation of control and audit measures and does not conduct groundless audits of taxpayers.
At the same time, the State Tax Service emphasizes that fulfilling legislative requirements, directly or indirectly related to replenishment of the state treasury, especially during the military aggression of the russian federation against Ukraine, is an honorable and uncompromising duty of every citizen of our country!
Every coin paid to the state budget guarantees:
adequate provision of our soldiers who are fighting for the peoples’ right of Ukraine to be free;
timely payments to temporarily displaced persons and other socially vulnerable population groups;
brings our victory closer and guarantees development of Ukraine.
Therefore, the State Tax Service hopes for a high level of legal awareness of business entities, proper and conscientious performance of honorable duties of the taxpayer of Ukraine.