The Parliament Voted for the Single Legal Entity for Tax Authorities

The Parliament of Ukraine adopted in the first reading the Law of Ukraine “On Amendments to the Tax Code of Ukraine and some other Legislative Acts of Ukraine on Improving the Management Structure in the Sphere of the State Customs and Tax Policy".

To enable Tax Service of Ukraine to operate as a single legal entity the law provides that regional units will operate not as legal entities under public law, but as separate subdivisions.

The Law among others will:

• clarify the list of authorities that will have the status of controlling authority, establish a clear separation of their functions in the sphere of taxes and duties administration;

• formalize the status of state tax inspectorates as structural subdivisions of local Tax Service branches (separate subdivisions);

• specify the provisions on the delegation of powers to perform the functions provided for by the Tax Code and other tax legislation in the governing vertical of the State Tax Service.

The Law is interrelated with the Law of Ukraine "On Amendments to the Customs Code of Ukraine and Some Other Legislative Acts of Ukraine on Improving the Structure of Management in the State Customs and Tax Policy".