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On May 23, 2020, the Law of Ukraine No. 466-IX dated January 16, 2020 “On Amendments to the Tax
Code of Ukraine as regards to Improve Tax Administration, Eliminate Technical and Logical
Inconsistencies in Tax Legislation” entered into force.
This Law, among other changes, amended the Tax Code of Ukraine in terms of improving the procedure
for providing individual tax advice by tax authorities.
The changes make provision for the following:
– From now on, the electronic office of the taxpayer provides an opportunity for the taxpayer to
apply for individual tax advice in electronic form (these changes come into force on 01.07.2020);
– Tax authorities have been granted the right to provide individual tax advice in electronic form.
The request for individual tax advice and individual tax advice itself shall be signed using an electronic
digital signature in the manner prescribed by the Law of Ukraine “On Electronic Documents and
Electronic Document Management” and "On Electronic Trust Services".
In addition to the above-said, the changes provide for an increase in the period for which the term for
considering of an application for individual tax advice may be extended.
From now on, the term of consideration of the application can be extended up to 15 calendar days. And
the general term (taking into account continuation) of granting of individual tax consultation makes no
more than 40 days.