Alexander Minin delivered the report at the meeting of the UBA Committee on Tax and Customs Law

April 26, 2021

On April 26, 2021, an online meeting of the Tax and Customs Law Committee of the Ukrainian Bar Association took place. Given that significant amendments to liability under the Tax Code of Ukraine came into force on January 01, 2021, the topic of the meeting “Considering liability and fines in a new way” was devoted to these issues.  Senior Partner Alexander Minin became the speaker of the event.

Among the most important, Alexander Minin highlighted the following key points: definition of “guilt” for the tax purposes, changes regarding the tax notification-decisions (“TND”) and failure of the Ministry of Finance to approve the procedure for the issue of TND for some time after the amendments have already come into force, as well as unlawful combination of several fines in one TND, attempts to grant continuing violation status to the tax violations, the burden of liability in connection with “intentional” actions. Therefore, Alexander advises to “get acquainted” with the “liability” under the Tax Code anew, as there are many changes for the worse. But there are also new opportunities that can be used for effective protection.

However, there is good news as well – during the quarantine penalties for violations of tax law (excluding VAT, excise duty, rent payments and some other issues) shall not be applied.

Detailed information on each of these issues, with interesting examples and advices on how to act is available in the presentation of Alexander Minin by the link.

The recorded video of the online meeting is available by the link.