{"id":769169,"date":"2017-02-15T10:10:14","date_gmt":"2017-02-15T08:10:14","guid":{"rendered":""},"modified":"2019-02-04T18:36:11","modified_gmt":"2019-02-04T16:36:11","slug":"one-responsible-calls-black-white-inspection","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/one-responsible-calls-black-white-inspection\/","title":{"rendered":"One has to be responsible if calls black as white during inspection!"},"content":{"rendered":"

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Author: \u00a0Valentyn Gvozdiy, Managing Partner at GOLAW<\/em><\/p>\n

Everyone, who has been a subject of inspection at least once, knows very well the situation when inspector “does not notice” the obvious things, ignores the reality, and in a turn horrifying false conclusions appear in the inspection act. Simply, white is called as black and vice versa.<\/p>\n

We raised many times a concern of inspector\u2019s liability. Now it will be easier to bring to responsibility such \u201ccreative\u201d executors of orders who tries to implement the plan of financial pressure on businesses.<\/p>\n

As of January 1, 2017 Tax Code of Ukraine stipulates that for acceptance of illegal decision, that defines\u00a0tax (monetary) liabilities of the taxpayer, official (service) person of controlling authority which took the decision, as well as his\/her supervisor will hold responsibility in accordance with the law.<\/strong><\/p>\n

Further acceptance of illegal decision within last twelve (12) months, that defines tax (monetary) liabilities of taxpayers and\u00a0which is accepted by the official of controlling authority, is the subject to apply disciplinary punishment to this official in accordance with the law.<\/strong><\/p>\n

In compliance with the Art. 66 of the Law of Ukraine “On civil service” following disciplinary punishments may be applied to the officials:<\/strong><\/p>\n