of November 22, 2012 No. 1046
About approval of the Generalizing tax consultation concerning ensuring single approach to 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 concerning ensuring single approach to application of penalties it (is applied).
2. To provide to department of interaction with mass media and the public (Semchenko O. V.) promulgation of this order on the GNS official web portal of Ukraine and in mass media.
3. To chairmen of the State Tax Services in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to bring this order to permission of subordinate state tax authorities.
4. To impose control over the implementation of the order on the vice-chairman Ignatov A. P.
Chairman O. V. Klimenko
Approved by the Order of the State Tax Administration of Ukraine of November 22, 2012 No. 1046
The constitution of Ukraine as the legal act with the highest legal force, establishing the principle of supremacy of law (article 8 of the Constitution of Ukraine), carries consistently out the principle of rule of law in system of regulatory legal acts.
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