of May 10, 2012 No. 8132/6/10-1115/1990
About provision of information
The State Tax Service of Ukraine reviewed request and reports the following.
The principle of presumption of legitimacy of decisions of the taxpayer is provided in provisions of the Tax code of Ukraine (further - the Code) among the basic principles of the tax legislation determined in Article 4, if the provision of the law or other regulatory legal act issued based on the law or if regulations of the different laws or different regulatory legal acts allow ambiguous (multiple) interpretation of the rights and obligations of taxpayers or monitoring bodies therefore there is opportunity to make the decision in advantage both the taxpayer, and monitoring body.
Besides, for the purpose of protection of interests of the taxpayer and respecting the rule of law in activities of monitoring bodies the principle of presumption of legitimacy of decisions of the payer is established in Code provisions which regulate procedure for administrative appeal of decisions of bodies of tax authorities.
So, according to Item 56.21 of Art. 56 of the Code in case when regulation of this Code or other regulatory legal act issued based on this Code or when regulations of the different laws or different normative legal acts or when regulations of the same regulatory legal act contradict among themselves and allow ambiguous (multiple) interpretation of the rights and obligations of taxpayers or monitoring bodies therefore there is opportunity to make the decision in advantage both the taxpayer, and monitoring body the decision is made for benefit of the taxpayer.
At the same time, specifics of collisions which arise in the legislation, as a rule, are connected with separation of rules of law into general and special and in case of the competition of these regulations it is necessary to be guided by the rule concerning priority of special regulations over general.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.