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International Taxation - News

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За последние 60 дней ни разу не выходила


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Открыта: 30-05-2002

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International Taxation - News


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UKRAINE 
Tax authorities permitted to use indirect tax assessment methods
Report from our correspondent Mr Olexiy Kot, Lawyer, SALKOM 
 
27 June 2002 



The Cabinet of Ministers adopted Resolution No. 697 on 27 May 2002
on the procedures regarding the determination of the tax due by
taxpayers using indirect methods of assessment, i.e presumptive
taxation. Details of the Resolution, which applies from 1 July
2002, are summarized below.

(a)  General application of indirect methods. Under the
Resolution, the tax authorities have a legally based right to use
indirect methods to determine the tax due by taxpayers. Indirect
methods determine the amount of the tax due by evaluating a
taxpayer's expenses, growth of assets, number of persons hired and
certain other factors. Various indirect methods which may be used
by the tax authorities are set out in the Resolution, including
those relating to receipts and receipt and expenditure control. In
applying these indirect methods, the tax authorities may use
information obtained from or provided by a range of state and
private enterprises, institutions, foundations and organizations,
including banks, financial institutions, natural persons,
registration bodies, state statistical bodies and notaries.

(b)  Taxes and circumstances covered by indirect methods. The
Resolution contains a list of the taxes in respect of which it is
permitted to use indirect methods to calculate the tax due. The
list includes ten taxes and charges, i.e. the enterprises profit
tax, the natural persons income tax, the advertisement tax, the
rental income tax, the charge for geological survey work using the
proceeds of the state budget, the hotel charge, the charge for the
special use of natural resources, the charge for the pollution of
the environment, VAT and excise tax. Indirect methods may only be
used in the circumstances provided for by Art. 4.3 of Law 2181-III
"On Procedures for Clearing Taxpayers' Obligations to Budgets and
Special State Funds" if (i) it is impossible to define the amount
of the tax due by a taxpayer and the location of the taxpayer is
unknown or (ii) a taxpayer has provided the tax authorities with a
tax declaration and during an examination of the documentation the
taxpayer is unable to substantiate information contained in the
declaration by accounting records.

(c)  Safeguards on the use of indirect methods. Only the head of
the state taxation service body may authorize the application of
indirect tax assessment methods. In addition, as a guarantee of
the observance of taxpayers' interests, the Resolution provides
taxpayers with the right to challenge a decision of the state
taxation service body in the competent court using the existing
procedures.  
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