LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 31, 2011 No. 6319/6/12-0216

The State Tax Administration of Ukraine considered the address concerning application of penal (financial) sanctions by tax authorities and within competence reports the following.

Regulation of the relations in the field of collection of taxes and charges, procedure for their administration, circle of subjects of tax legal relationship and responsibility for violation of the tax legislation belong to coverage of the Tax code of Ukraine (further - the Code).

According to article 6 of the Constitution of Ukraine bodies of legislative, executive and judicial authority perform the powers in the limits set by the Constitution and according to the laws of Ukraine.

Public authorities, their officials according to article 19 of the Constitution of Ukraine shall act only on the basis of the, within powers and method, provided by the Constitution and the laws of Ukraine.

By article 58 of the Constitution of Ukraine it is determined: "The laws and other regulatory legal acts have no retroactive effect in time, except cases when they mitigate or cancel responsibility of person.

Nobody can be responsible for acts which for the period of their making were not recognized the law as offense".

The essence of retroactive effect of regulatory legal acts in time consists that their legal obligation extends to the legal relationship which arose to the introduction of these regulatory legal acts in force.

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