LETTER OF THE STATE TAX SERVICE OF UKRAINE

of July 31, 2012 No. 20727/7/10-0217/2986

The State Tax Service of Ukraine (further - GNS of Ukraine) by results of carrying out 30.05.2012 in the Supreme administrative court of Ukraine (further - WASU) round table concerning identical application of regulations of the Tax code of Ukraine (further - round table) reports the following.

1. Concerning the investigator's right within the Criminal Procedure Code of Ukraine (further - the Code of Criminal Procedure of Ukraine) to appoint conducting checks of subjects of managing

According to the paragraph to the second Art. 19 of the Constitution of Ukraine public authorities and local government bodies, their officials shall act only on the basis, within powers and in method which are provided by the Constitution and the laws of Ukraine.

According to Art. 3 of the Code of Criminal Procedure of Ukraine the law which determines powers of the investigator and according to which production on criminal cases is performed is the Code of Criminal Procedure of Ukraine.

By article 66 Code of Criminal Procedure of Ukraine it is determined that person who performs inquiry, the investigator, the prosecutor and court, on cases which are in their production has the right to cause according to the procedure, established by this Code, any persons as witnesses and as the victims for interrogation or as experts for representation of conclusions; demand from the companies, organizations, the organization, officials and citizens of presentation of objects and documents who can establish necessary actual data in case; require carrying out audit, demand from banks information which contains bank secrecy, concerning legal entities and physical persons according to the procedure and amount, established by the Law of Ukraine "About banks and banking activity".

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