CONCERNING THE PROTECTION OF THE TAXPAYERS` RIGHTS IN CONDITIONS OF MARTIAL LAW

Abstract

The article deals with the changes in the tax sphere in the aspect of ensuring the protection of the rights and interests of the taxpayers, which were taken place in conditions of martial law. Peculiarities of the procedure for fulfilling the obligation to submit tax returns were studied, such as: 1) establishing a deferral for submitting tax returns and paying individual taxes when the taxpayer does not have the opportunity to fulfill the tax obligation in a timely manner; 2) exemption from financial responsibility if the taxpayer does not have the opportunity to fulfill the tax obligation in a timely manner with mandatory fulfillment within six months after the termination of the martial law in Ukraine; 3) establishment of the criteria for the possibility/impossibility of the taxpayers fulfilling their tax obligations at the sub-legal level; 4) changes in the administration of the single tax for payers of the third group, who use the preferential tax rate of 2%; 5) changes in the administration of personal income tax related to the call-up of employees for military service during mobilization or their involvement in the performance of mobilization duties in the positions provided for by wartime states. During the study of the moratorium on conducting tax audits, a number of exceptions were determined, in particular, regarding: a) chamber audits in the part of audits of declarations, to which an application for the return of the amount of budget compensation was submitted); b) unscheduled documentary checks carried out at the request of the taxpayer, during the procedure of reorganization, termination of the business entity and application to the budget PIT refund; c) actual checks. It was proved that the changes in the tax legislation are related to the simplification of the procedures for the implementation of control measures and the passage of terms for both taxpayers and control bodies, which require revision at the legislative level. The resumption of some types of transfer pricing tax audits was proposed; by non-residents (representative offices of non-residents); currency control in terms of compliance with established settlement deadlines for operations on export and import of goods); renewal of the deadlines for taking measures to repay the tax debt, renewal of the deadlines for taxpayers to provide answers to the requests of the controlling authorities on taxation issues by legal entities or other non-residents who conduct economic activity through a permanent representative office in the territory of Ukraine, income received by non-residents with a source of origin from Ukraine.