On 1 April 2017, changes to the Tax Code of Ukraine* regarding the procedure for providing and applying individual and general tax consultations became effective.

From that day on, a written request for receiving individual tax consultation (ITC) should contain essential requisites defined by Article 52 of the Tax Code of Ukraine.

Every ITC, provided in written form, should be registered in the Unified Registry of Individual Tax Consultations (URITC). It is available on the Internet at the following address: https://cabinet.sfs.gov.ua/cabinet/faces/public/reestr.jspx

The Fiscal State Service is in charge of registering ITCs in the URITC**.

ITC provided to taxpayers starting from 1 April 2017, protects them from possible fines and penalties for the violations of the tax legislation on tax issues that were covered by that ITC. Still, the ITC will not shield from additional tax assessments. Any ITC that is not registered in the URITC will provide no such protection.

ITCs that were issued to the taxpayers before 31 March 2017 (inclusive), provide protection only in respect of the violations committed before 31 December 2017 (inclusive), and from 1 January 2018 they will no longer apply.e.

 
Contacts:

Camiel van der Meij, Partner & TLS Leader, camiel.van.der.meij@ua.pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com
Andrey Pronchenko, Partner, Tax and Legal Services, andrey.pronchenko@ua.pwc.com
Olga Trifonova, Director, Tax and Legal Services, olga.trifonova@ua.pwc.com


75 Zhylyanska Street | Kyiv | Tel:  +380 44 354 0404 | Fax: +380 44 354 0790 | pwc.ukraine@ua.pwc.com |  www.pwc.com/ua 

This flash report is produced by PricewaterhouseCoopers’ tax and legal services department. The material contained in this alert is provided for general information purposes only and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their situation. No liability is accepted for acts or omissions taken in reliance upon the contents of this alert.
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