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Messenger Who and For What the Tax Authority Fines: A Single Approach Established
The State Tax Service fixed a unified approach to the application of penalty sanctions for violations of tax legislation with the Generalized Tax Clarification approved by Order No.1046 (hereinafter – GTC No.1046).
A single approach to imposing penalties by the tax authority has been defined
Generalized tax consultation regarding ensuring a single approach to the application of penalty sanctions for violations of the provisions of the Tax Code of Ukraine (Order of the State Tax Service of Ukraine dated 22.11.2012 No.1046)
The State Tax Service fixed a unified approach to the application of penalty sanctions for violations of tax legislation with the Generalized Tax Clarification approved by Order No.1046 (hereinafter – GTC No.1046).
Among other things, the document expresses the STS’s position regarding:
- Violations committed before 2011 and detected after the Tax Code came into force. Specifically – whether they are taken into account when determining repeat offenses for the application of stricter penalties. Answer – no.;
- Advance single tax payments by entrepreneurs. Do penalties apply for their untimely payment in 2012. Answer – yes.;
- Submission of financial statements to the STS authorities. Is there liability and what is it? The answer is given in Question 3 of GTC No.1046;
- Retention periods for documents related to the calculation of taxes and fees. The answer regarding violations in this area is given in Question 8 of GTC No.1046,
Also, GTC No.1046 clarifies specific features of applying sanctions for violations in VAT payment and the procedure for the targeted use of funds by agricultural enterprises, etc.