of June 25, 2010 No. 7518/5/10-5016/2397
Rather some questions of the tax legislation
The State Tax Administration of Ukraine considered your address (...) rather some questions of the tax legislation also reports.
According to article 67 of the Constitution of Ukraine everyone shall pay taxes and fees according to the procedure and the sizes established by the law.
The tax relations within which bodies of the State Tax Service of Ukraine according to article 11-1 of the Law of Ukraine of December 4, 1990 N 509 "About the State Tax Service in Ukraine" perform checks of economic activity proceeding from contents of article 67 of the Constitution, part two of Article 1 of the Civil code of Ukraine and Articles 2, of 9, of 11, 20 Laws of Ukraine of June 25, 1991 N 1251 "About system of the taxation" belong to the public relations.
According to Article 228 of the Civil code of Ukraine the transaction breaking public procedure is insignificant.
The transaction directed to violation of constitutional rights and freedoms of man and citizen, destruction, damage and illegal occupancy by property of physical person or legal entity, state, the Autonomous Republic of Crimea, territorial bulk is considered breaking public procedure.
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