of July 6, 2012 No. 592
About approval of the Generalizing tax consultation on single questions of application of penalties for violation of regulations of the Tax code of Ukraine
Being guided by article 52 of the Tax Code of Ukraine, for the purpose of ensuring single approach to practical application of regulations of the tax legislation I ORDER:
1. Approve the Generalizing tax consultation on single questions of application of penalties for violation of regulations of the Tax code of Ukraine it (is applied).
2. To provide to department of interaction with mass media and the public (Semchenko O. V.) promulgation of this order and to post on the GNS website of Ukraine and in mass media.
3. GNS in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to bring this order to permission of subordinates BEND.
4. To put control over the implementation of the order on the vice-chairman Ignatov A. P.
Chairman O. V. Klimenko
Approved by the Order GNS of Ukraine of July 6, 2012 No. 592
The relations in the field of tax collection and charges, procedure for their administration, circle of subjects of tax legal relationship and responsibility for violation of the tax legislation are determined by 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.
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