Business will pay fines for tax errors in a new way

In the near future taxpayers will not be fined for violation of tax laws in Ukraine. Only those, who deliberately avoid fulfilling their obligations, will be punished, informs.

At present, it is necessary to pay fines for late payment of taxes, even though this situation could not be due to the fault of the payer or he/she did not realize that he/she violated the law. For example, if a tax authority deducts servers, the company can not report on time, and for that it is fined.

So, the Ministry of Finance has proposed to introduce new principles of financial penalties – fines will be imposed only in cases where the direct fault of the payer has been confirmed. However, there are exceptions despite such loyalty. Thus, it will be necessary pay a fine in case of non-delivery or untimely submission of statements, applications and other documents on registration, opening or closing an account in a bank.

In addition, individuals will be fined for non-submission of information contained in the register of individuals – entrepreneurs. Violations of the terms of registration of the tax invoice will also be penalized regardless of the reasons why the taxpayer was unable to do so on time.

By the way, the size of fine will depend on the existence of the intention not to pay taxes. So, if the payer did not pay the tax or did not comply with the deadline for its payment, wrongly violated the amount of the budget compensation – the fine will be 10% of the amount of the unpaid obligation, but if these actions are committed with the intention – the amount of the penalty will increase to 25%.

The draft law provides for if the tax authority proves that the payer has created conditions for non-compliance with the requirements of the legislation, it will be recognized that the violations were intentional.

There are situations where the guilt is removed from the payer, if the individual has acted in accordance with the findings of the Supreme Court or a general tax advice on the application of the legal norm.

Also, there is good news for business, the payer will not be responsible for violations caused by the fault of postal operators, banks or failures in the work of the payer’s e-cabinet.

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Тема : Новини