{"id":9633,"date":"2023-02-06T11:51:49","date_gmt":"2023-02-06T09:51:49","guid":{"rendered":"https:\/\/centreua.org\/?p=9633"},"modified":"2023-02-06T11:51:49","modified_gmt":"2023-02-06T09:51:49","slug":"presumption-of-innocence-for-taxpayers","status":"publish","type":"post","link":"https:\/\/centreua.org\/en\/monitoring\/presumption-of-innocence-for-taxpayers\/","title":{"rendered":"Presumption of innocence for taxpayers"},"content":{"rendered":"<h2><span style=\"color: #800000;\"><b>Presumption of innocence for taxpayers<\/b>\u00a0<\/span><\/h2>\n<p><span style=\"color: #800000;\"><b>Draft bill <\/b><a style=\"color: #800000;\" href=\"https:\/\/itd.rada.gov.ua\/billInfo\/Bills\/Card\/41228\"><b>#8387 of January 27, 2023<\/b><\/a>\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Cosponsors: <\/span><\/b><span data-contrast=\"none\">a group of independent MPs, MPs from Servant of the People and Trust factions<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Who is affected: <\/span><\/b><span data-contrast=\"none\">businesses, taxpayers, and tax authorities<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Summary of the bill:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"none\">the bill grants additional rights to taxpayers:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span>\n<ul>\n<li><span data-contrast=\"none\">to be recognized as innocent of tax offenses until their guilt is proven<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">to be protected from unjustified interference with their business activities by controlling bodies<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span data-contrast=\"none\">the bill provisions that officials from controlling bodies who conduct actual checks can interfere with business activities only in cases defined by law and are obliged to conduct the check in a way that rules out any unjustified interference with business activities<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">the bill provisions that unjustified or disproportionate (to the goal of the check) interference with business activities is a tax offense and the affected party can demand compensation<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">the bill provisions that if within 30 days tax authorities did not find any violations in online tax invoices or adjustment calculations, they are automatically registered in the Unified Register of Tax Invoices.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">Why this is important: <\/span><\/b><span data-contrast=\"none\">in December 2022, a petition to recognize the right to the presumption of innocence for taxpayers <\/span><a href=\"https:\/\/petition.president.gov.ua\/petition\/165654\"><span data-contrast=\"none\">got<\/span><\/a><span data-contrast=\"none\"> the necessary 25 thousand signatures. This was the result of a long advocacy campaign organized by Valentyn Krasnoporov, founder of the Last Capitalists initiative, and independent NGO CASE Ukraine.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">What is right: <\/span><\/b><span data-contrast=\"none\">the bill fulfills the request to protect the rights of taxpayers. At the same time, the effectiveness of its enforcement will depend more on tax authorities rather than draft bills.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Presumption of innocence for taxpayers\u00a0 Draft bill #8387 of January 27, 2023\u00a0 Cosponsors: a group of independent MPs, MPs from Servant of the People and Trust factions\u00a0 Who is affected: businesses, taxpayers, and tax authorities\u00a0 Summary of the bill:\u00a0 the bill grants additional rights to taxpayers:\u00a0 to be recognized as innocent of tax offenses until [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":9621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[259],"tags":[],"level":[],"area":[],"coauthors":[519],"class_list":["post-9633","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-monitoring"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Presumption of innocence for taxpayers Draft bill #8387 of January 27, 2023 Cosponsors: a group of independent MPs, MPs from Servant of the People and Trust factions Who is affected: businesses, taxpayers, and tax authorities Summary of the bill: the bill grants additional rights to taxpayers: to be recognized as innocent of tax offenses until\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" 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