The National Agency for Prevention of Corruption informs that, as of 1 January 2017, the scope of persons subject to electronic tax filing will increase.
The second wave will cover a larger number of electronic tax filing subjects. Currently, the Law of Ukraine "On Prevention of Corrupt Practices" contains the exhaustive list of such persons", Deputy Head of the National Agency for Prevention of Corruption Ruslan Radetskyi reported.
Also, in accordance with the Law, the persons who already filled in electronic tax returns for 2015 would be subject to electronic tax filing, that is, without exception, all persons authorised to perform functions of the state or local self-government, as well as the officials and public law legal entities with the status equal to official for the purposes of the Law of Ukraine "On Prevention of Corrupt Practices".
For more details, please refer to the information graphics:
PERSONS WHO WILL FILL TAX RETURNS AS OF 1 JANUARY 2017
As of 1 January 2017, tax returns of the persons authorised to perform functions of the state or local self-government shall be filed by those persons referred to in
Clause 1, Sub-clause “a” of Paragraph 2 of Part one of Article 3 of the
Law of Ukraine “On Prevention of Corrupt Practices”
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Persons whose positions, for the purposes of the Law, are deemed equal to those of persons authorised to perform functions of the state or local self-government:
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Officers of public law legal entities who are not referred to in Clause 1 of Paragraph one of Article 3 of the Law of Ukraine “On Prevention of Corrupt Practices”
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Officers of public law legal entities shall mean employees of public law legal entities having the power to perform organisational and regulatory or administrative and business functions
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Administrative and business functions (duties) shall mean the duties pertaining to the management or disposition of state-owned or municipal property
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Organisational and regulatory functions (duties) shall mean the duties pertaining to the management of an industry, labour collective, area of work, production activity of certain employees of the companies, institutions or organisations irrespective of the form of ownership |
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Source:
the National Agency for Prevention of Corruption
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