MP initiates introduction of taxpayer's presumption of innocence of in Tax Code

KYIV. Jan 25 (Interfax-Ukraine) – MP Dmytro Razumkov (not a member of any parliamentary faction) is initiating a bill that would enshrine the presumption of innocence of the taxpayer in the Tax Code.

As it became known to Interfax-Ukraine, the relevant bill on amendments to the Tax Code of Ukraine to ensure the presumption of innocence of the taxpayer will be registered in the Verkhovna Rada soon.

In particular, the bill proposes to introduce a rule on the presumption of innocence of the taxpayer into the Tax Code.

The author of the bill also proposes to add to Article 80 "The Procedure for Conducting an Actual Audit" of the Tax Code 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.

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.