Vitalii Nakonechnyi Proposes A Draft Law To Minimize Pressure On Business

Counteraction of illegal tax audits in criminal proceedings is ongoing. The Verkhovna Rada has registered a draft law, co-authored by a member of the Program, Vitaliy Nakonechny.

The key aim of the Draft Law No. 6613 “On Amendments to the Tax Code of Ukraine and another Law of Ukraine on the elimination of pressure on business by appointment of documentary non-scheduled inspections/audits based on a court (investigating judge) decision issued in the criminal proceedings” is to eliminate differences between the provisions of the Tax Code, the Law “On Financial Control” and the Criminal Procedural Code of Ukraine and the prevention of unscheduled tax audits within the framework of criminal proceedings on the basis of decisions of investigating judges for the purpose of claim for business.

Currently, there are two draft laws that deal with discrepancies in legislation in different ways. The first draft law No 6482 – legalizes tax audits on the decision of the investigating judge, which in fact repeats the 1960 Criminal Procedure Code rule and establishes such instrument of exercising legal pressure on business. The second, co-authored by Vitalii Nakonechny, solves this issue in favor of business.

Earlier on, thanks to joint team work with the active participation of Vitaliy Nakonechny, the Court of Appeal admitted that tax audits within the framework of criminal proceedings are illegal.

Vitaliy Nakonechny also spoke at a joint meeting of the Association of Tax Advisors. His report concerned the suspension of the registration of tax invoices and the question of whether to allow tax authorities to carry out routine inspections.

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