The Government has expanded the powers of the Tax Service: the main changes
17 July 06:15
The Cabinet of Ministers has amended the Regulation on the State Tax Service to expand and clarify its powers. This was reported by "Komersant Ukrainian" with reference to the State Tax Service.
According to the State Tax Service, the new powers relate to the administration of contributions to support people with disabilities, strengthening control over excisable goods, licensing of tobacco production, and anti-corruption cooperation with the NABU.
New functions of the contribution to support the employment of persons with disabilities
One of the key innovations is the transfer of powers to the State Tax Service to administer the contribution to support the employment of persons with disabilities. This contribution will provide funding for social protection measures for people with disabilities and children with disabilities.
The Tax Service is now responsible for:
- keeping records, administering and controlling the timeliness of reporting;
- verifying the completeness, accuracy and timeliness of the calculation and payment of the contribution;
- applying liability;
- repayment of tax debt and collection of arrears;
- participation in the analysis and forecasting of the contribution revenues;
- reporting on the status of taxpayers’ settlements with the budget, etc.
Strengthening control over excisable goods
The Regulation is supplemented with provisions on licensing of business entities in the following areas:
- tobacco cultivation and fermentation of tobacco raw materials
- wholesale and retail trade in these products.
The State Tax Service will keep track of and control over the circulation of labeled excisable products using the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes.
Additionally, the State Tax Service will be responsible for:
- controlling the payment of excise duty on the import, production and sale of labeled products in the customs territory of Ukraine;
- comply with the requirements of the legislation in the field of circulation of excisable products;
- ensure electronic traceability of product circulation;
- administer the payment of advance income tax and personal income tax payments by fuel retailers.
Anti-corruption function
The STS is also authorized to inform the National Anti-Corruption Bureau of Ukraine (NABU ) of facts that may indicate attempts to provide bribes or other undue benefits to foreign officials.
