LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 5, 2000 No. 86/7/31-0217

Concerning the rights of taxpayers in relations with tax authorities

Dear taxpayers!

Article 67 of the Constitution of Ukraine accurately determines debt of each citizen of Ukraine to pay taxes and fees according to the procedure and the sizes established by the law.

But along with this debt taxpayers are citizens of Ukraine, the companies, organizations and the organizations are given certain rights which permit to communicate with employees of tax authorities in a civilized way: appeal in case of disagreement of their decision on application of financial sanctions and administrative punishments, get advice on the tax matters, communicate with leading employees of tax authorities of different levels and so forth.

List legislative and regulations, which

regulate the rights of taxpayers in relations with tax authorities

1. Constitution of Ukraine (Art. 40);

2. The law of Ukraine of 24.12.93 N 3813-XII "About introduction of amendments to the Law of Ukraine "About the State Tax Service in Ukraine" with changes and amendments (Articles 12, 13, 14, 25);

3. The presidential decree of Ukraine of 23.07.98 N 817/98 "About some measures for deregulyuvaniye of business activity";

4. The code of Ukraine about administrative offenses;

5. The instruction about procedure for application and collection of financial sanctions by bodies of the State Tax Service approved by the order of the Ministry of Finance of Ukraine and GNA of Ukraine of 20.04.95 for N 28 and registered in Ministry of Justice of Ukraine 06.05.95 N 127/663 (with changes and amendments);

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