LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of November 1, 2011 No. 1936/11/13-11

On January 1, 2011 the Tax code of Ukraine (Item 1 of the Section XIX "Final provisions" of the mentioned Code) became effective.

For the purpose of identical application of separate instructions of the Tax code of Ukraine by administrative courts and the Code of administrative legal proceedings of Ukraine the Supreme administrative court of Ukraine pays attention to it.

According to Item 44.1 of article 44 of the Tax Code of Ukraine for the purposes of the taxation taxpayers shall record the income, expenses and other indicators connected with determination of the taxation objects and/or tax liabilities based on source documents, bookkeeping registers, the financial reporting, other documents connected with calculation and tax payment and charges which conducting is stipulated by the legislation.

Forming of indicators of tax statements, customs declarations based on the data which are not supported by the documents which are determined by paragraph one of this Item is forbidden to taxpayers.

In the letter of the Supreme administrative court of Ukraine of June 2, 2011 of roanalizirovana No. 742/11/13-11 the relevant legislative arrangements the fact that for confirmation of data of tax accounting only those source documents which are constituted in case of the actual implementation of economic activity, that is authentic source documents can be taken into account is also noted. Also in the letter the approximate list of circumstances which can specify lack of the corresponding economic activity is determined.

For clarification of circumstances of reality of making of economic activity courts should check carefully the arguments of tax authorities about the actual non-realization of economic activity stated in inspection statements or confirmed with other proofs.

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