On June 22, 2015 the issue on obligatory use of cash registers by single tax payers of the second and the third groups was discussed at the First All-Ukrainian Forum “The Future of cash market turnover in Ukraine: transparency, equality, responsibility”.
Council of Independent Accountants and Auditors was an organizer of the Forum under the auspices of the Ministry of Finance of Ukraine and the State Fiscal Service of Ukraine. Co-organizer and law partner of the forum was International Legal Center EUCON.
Speakers of the Forum were Olena Makeieva, Deputy Minister of Finance of Ukraine, Roman Nasirov, Head of the State Fiscal Service of Ukraine, Andriy Zhurzhiy, people’s deputy of Ukraine, Nelia Privalova and Natalia Ruban, heads of specialized departments of STS business representatives, NGOs and practitioners.
‘We have studied the experience of different countries, including Poland, Slovakia, and Georgia, without mentioning the developed Western European countries. And a cash discipline is everywhere. This is the mechanism to control not only business and the economy development, but also to protect consumers’- mentioned in her welcoming remarks Olena Makeieva.
Within the first session of the Forum Yaroslav Romanchuk, managing partner of International Legal Center EUCON noted that the process of cash registers implementation was associated with dissatisfaction from entrepreneurs in almost all EU countries. ‘But it should be remembered that, for example, in Poland responsibility of the state and officers of public authorities in violation of taxpayers’ rights was stipulated, which caused financial losses or shortfall in profits’ – stressed Yaroslav Romanchuk.
On the legislation pitfalls regulating the tax audits of business, which implements cash registers, noted Yevgen Petrenko, attorney, head of practice of International Legal Center EUCON. ‘There is a moratorium on such audits for the previous year and the clear exceptions. However, the term ‘previous year’ can be interpreted by controllers as any period within 1095 days, in other words 2014, 2013 and 2012. In this regard, position of the courts is controversial’- noticed the speaker. At the same time Yevgen spoke about the measures to be taken by any taxpayer to protect themselves before, during and after a tax audit, and minimize the consequence of negative impact of audits.
A leaflet with the above-mentioned recommendations can be found below.
