LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of August 18, 2011 No. 15022/6/10-1015/3288

About provision of the answer

The State Tax Administration of Ukraine considered the letter concerning application of penalties and 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.

Since 01:01. 2011, powers, the bases and conduct of bodies of the State Tax Service and their officials, the right, obligation and responsibility of taxpayers are determined by the Code.

According to Item 113.3 of article 113 of the Code penal (financial) sanctions (penalties) for violation of regulations of the laws on the tax matters or other legislation, control of which observance is imposed on bodies of the State Tax Service, are applied according to the procedure and in the sizes established by the Code and other laws of Ukraine.

Application for violation of regulations of the laws on the tax matters or other legislation, control of which observance is imposed on bodies of the State Tax Service, penal (financial) sanctions (penalties) which are not provided by the Code and other laws of Ukraine is not allowed.

In case of application of sanctions it is necessary to consider provisions of Item 7 of subsection 10 of the Section XX of the Code.

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