The law of the principle of tacit consent in taxation came into force.
In Ukraine issued the law number 344-VIII “On Amendments to Article 69 of the Tax Code of Ukraine on simplification of business conditions”.
This document was developed in order to reduce the number of procedures and time of registration of business entities in the fiscal sphere and improve Ukraine’s position in the ranking of “Doing Business” in 2016.
This bill has been prepared to introduce the principle of tacit consent in the field of taxation.
The adoption of this law will simplify the procedure for taking account of taxpayers registered by the authorities, due to the introduction of the principle of tacit consent in the field of taxation, which, in turn, will greatly simplify doing business for thousands of entrepreneurs and will improve Ukraine’s position in the ranking of “Doing Busines-2016 ” indicator “Registration of companies”.
Under the principle of tacit consent mean the acquisition by the taxpayer of the right to perform certain actions without the consent of the supervisory authority, provided that the supervisory authority within a reasonable period of this Code are not filed a notice of refusal of acts, acceptance documents, taking into account to the account. A copy of the message or description of the accepted documents with a note of the date of their adoption is a confirmation of appeal to the supervisory authority.
According to the bill, in the absence of grounds for refusal of registration of a person as a payer of the supervisory authority shall, within one working day (according to the current legislation – within 3 working days) after the receipt of the registration application to the supervisory authority to make a register of tax payers in the record registration of such person as a taxpayer.
