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Tax Authorities Will Be Obliged to Register Blocked TI/AC in Case of Violation of Deadline for Making Decision

The Parliament of Ukraine has registered the draft Law No.7240, which provides for the changes to Article 201 of the TCU relating to the registration of TI/AC in the Unified Register of Tax Invoices. The purpose of the bill is to ensure the compliance with the rights, interests and equal conditions of the taxpayers when applying the provisions of the Tax Code in case of ‘blocking” of the TI/AC and violation of the deadline for making decision and/or notification of the taxpayer by the supervisory bodies. So, according to the document, the tax authorities will be obliged to register the blocked TI/AC in the Register in case the decision about registration or refusal to register is not directed to the taxpayer within 5 working days.