Bill introducing presumption of innocence rule for taxpayer into Tax Code registered in Rada

KYIV. Jan 27 (Interfax-Ukraine) – On Friday, the Verkhovna Rada registered bill No. 8387, which proposes that a rule on the presumption of innocence of the taxpayer is introduced into the Tax Code of Ukraine, the website of the Parliament has reported.

As reported, the bill was initiated by MP Dmytro Razumkov (not a member of any parliamentary faction). Among the authors of the bill are also MPs from the Servant of the People parliamentary faction Oksana Dmitrieva, Alina Zahoruiko, Vasyl Mokan, Heorhiy Mazurashu.

The authors of the bill also proposed that to a provision according to which regulatory authorities can interfere with economic transactions only in cases expressly provided for by the Tax Code of Ukraine and are obliged to prevent unreasonable obstruction of economic activities is added to Article 80 "The Procedure for Conducting an Actual Audit" of the Tax Code.

In addition, the bill provides for the introduction of automatic registration of tax invoices, if within 30 days after its non-acceptance a decision on the existence of a tax offense is not made.

According to the accompanying documents, the adoption of this bill and its implementation will increase the investment attractiveness of Ukraine as a jurisdiction with clearly defined taxpayer rights.

As noted in an explanatory note to the bill, the Tax Code of Ukraine has not yet directly established the principle of the presumption of innocence of the taxpayer and is not enshrined as a right of the taxpayer, and due to imperfect legislation, regulatory authorities may unreasonably interfere in the business activities of the enterprise during the audit and actually interfere with it activities.