The Main Department of the State Tax Service in Kyiv reminds that on January 1, 2021, the amendments made by the Law of Ukraine of January 16, 2020 № 466-IX to Article 124 of the Tax Code of Ukraine (hereinafter – TCU) came into force and introduced a new concept of determining the responsibility of taxpayers taxes, which provides for an analysis of the presence of intent and guilt of the taxpayer in the payment of the agreed amount of tax liability.
Source: gov.ua
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