RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF UKRAINE

of October 8, 2004 No. 15

About some questions of application of the legislation on responsibility for tax avoidance, charges, other obligatory payments

For the purpose of identical and correct application of the legislation on responsibility for tax avoidance, charges, other obligatory payments the Plenum of the Supreme Court of Ukraine DECIDES:

1. Courts need to leave that criminal liability according to Art. 212 of the Criminal code of Ukraine (further - UK) comes for intentional evasion from payment only of those taxes, charges, other obligatory payments which are established by the Law of June 25, 1991 N1251-XII "About System of the Taxation" (further - the Law N1251-XII) and are entered in the procedure established by the law.

As the Law N1251-XII provides the nation-wide and local taxes, charges and other obligatory payments which are subject to payment in the relevant budgets and the state trust funds, evasion from payment of both the nation-wide, and local taxes, charges, other obligatory payments is recognized criminally punished.

Draw the attention of courts that according to the Law N1251-XII of rate, the mechanism of collection of taxes, charges (obligatory payments) and tax benefit cannot be established or change other laws, except those which concern the taxation. It is necessary to consider also that the p. 2 of Art. 1 of this Law to municipal authorities and self-government is granted the right to establish additional benefits on the taxation in borders of the amounts which arrive in their budgets. The changes concerning privileges, rates of taxes and fees (obligatory payments) and the mechanism of their payment brought in taxation laws in accordance with the established procedure, i.e. not later than in six months prior to new fiscal year, become effective since its beginning.

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