On November 3, 2017, the Order of the Ministry of Finance dated 27.09.2017 No.811 “On Approval of the Procedure for provision of general tax advice” came into force, published in the bulletin “Official Bulletin of Ukraine” No.86.
The order consolidates the procedure for the provision of general tax advice by the Ministry of Finance of Ukraine. The approved Procedure, developed in accordance with subparagraph 19-2.1.5 of clause 19-2.1 of Article 19-2 of Section I and clause 52.6 of Article 52 of Chapter 3 of Section II of the TCU stipulates that such advice shall be provided:
- according to the results of the periodic generalization of individual tax advice provided by the tax authorities to the taxpayers;
- if there are circumstances that indicate the ambiguity of certain norms of tax and other legislation, which monitoring compliance is carried out by the supervisory authorities.
General tax advice is not normative legal acts.
General tax advice is approved by the order of the Ministry of Finance of Ukraine and published on its official site within five calendar days from the date of their provision.
