The Verkhovna Rada of Ukraine adopted in the first reading the Government Draft Law No. 2419 dated 11.11.2019 "On Amendments to the Tax Code of Ukraine regarding the improvement of the management structure in the sphere of state tax and customs policy" for unification and implementation of a unified structure of tax and customs authorities of Ukraine.
The essence of the Draft Law is to implement the concept of one legal entity for the system of central executive authorities, ensuring the implementation of the state fiscal and customs policy with the appropriate delimitation of their functions.
The aforesaid Draft Law proposes to amend the Tax Code of Ukraine in accordance with which:
- the provisions on delegation of authority are detailed to perform the functions provided for in the Tax Code of Ukraine, legislation on single contribution payment in the management vertical of the STSU are provided;
- the list of public authorities that will have the status of a supervisory body is being clarified, and a clear distinction is being established between their function and authority in the administration of taxes and fees;
- the features of remuneration and service of civil servants of the State Tax Service of Ukraine and the State Customs Service and their territorial bodies are determined;
- the status of state tax inspectorates as structural subdivisions of territorial bodies (separate subdivisions) of the State Tax Service of Ukraine, which operate on the basis of the regulations on such territorial bodies (separate subdivisions), etc., is being consolidated.
According to the subject of the legislative initiative, adoption of the abovementioned Draft Law will ensure effective implementation of the state tax and customs policy of Ukraine and will not require funding from the state or local budgets.
Tax practice is one of the most relevant areas of expertise for both the Deiak Law Firm and our clients, and therefore requires the application of only current events and the latest approaches.
