of November 24, 2011 No. 2198/11/13-11
To chairmen of Appeal administrative courts
On January 1, 2011 the Tax code of Ukraine (Item 1 of the Section XIX "Final provisions" of the specified 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.
Chapter 11 of Section 2 of the Tax code of Ukraine regulates responsibility of taxpayers for abuse of regulations of the taxation.
In particular, article 123 of the Tax Code of Ukraine establishes penalties which are applied to taxpayers in case of determination of the amount of the tax liability by monitoring body.
In case of the solution of question of application stipulated in Article 123 and other regulations of the Tax code of Ukraine of penalties for the violations of the tax legislation made till January 1, 2011, that is before entry into force of the Tax code of Ukraine, but revealed by monitoring bodies after the specified date, courts should proceed from it.
Till August 6, 2011, that is before entry into force of the Law of Ukraine of July 7, 2011 No. 3609-VI "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" (further - the Law 3609-VI), the Tax code of Ukraine did not contain provisions which would regulate procedure for application of the penalties provided by the Tax code of Ukraine against the offenses made till January 1, 2011.
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