LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 12, 2012 No. 2470/0/141-12/B/17-3214

According to articles 67 and 68 of the Constitution of Ukraine everyone shall observe steadily the Constitution of Ukraine and the laws of Ukraine, to pay taxes and fees according to the procedure and the sizes established by the law.

The Verkhovna Rada of Ukraine according to the powers provided to it by Item 3 of article 85 of the Constitution of Ukraine accepts the Tax code of Ukraine of 02.12.2010 No. 2755-IV (further - the Tax code) which became effective since January 1, 2011 by which Item 1.1 of Article 1 it is determined that the Tax code governs the relations which arise in the field of collection of taxes and charges, in particular, determines the exhaustive list of taxes and fees which are levied in Ukraine, and procedure for their administration, taxpayers and charges, their rights and obligation, competence of monitoring bodies, powers and obligation of their officials during implementation of tax control, and also responsibility for violation of the tax legislation.

According to Item 5.2 of article 5 of the Tax Code if concepts, terms, rules and provisions of other acts contradict concepts, terms, rules and provisions of this Code, concepts, terms, rules and provisions of this Code are applied to regulation of the relations of the taxation.

At the same time, by Item 7.3 of article 7 of the Tax Code it is determined that any questions concerning the taxation are regulated by this Code and cannot be established or change other laws of Ukraine, except the laws which contain only provisions concerning introduction of amendments to this Code and/or provisions which establish responsibility for violation of regulations of the tax legislation.

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