30
/03
Tax reporting
State Tax Service of Ukraine admitted in the letter № 7470/7/15-1217 from 16.03.2012 that actions of the officials at the territorial tax agencies are unacceptable in rejection to receive the profit tax declarations with negative meaning of the object of taxation. The chairman of the State Tax Service of Ukraine underlined that absence of obligatory requisites is the only ground to reject the tax declaration according to the Tax Code of Ukraine regulations so it is forbidden for the official of the state tax service to reject to receive the declaration for any other reason including lodging of additional requirements ( concerning the change of declaration figures, reducing or canceling the negative meaning of the objects of taxation, sum of budget compensations, illegal increase of tax obligations). Thereby, declaring a negative meaning of the object of profit taxation cannot be the reason of rejection to receive the profit tax declaration by tax service officials. In addition Aleksandr Klymenko warned his subordinates related to the personal responsibility for excess of the official authorities.