Businesses exempt from fines for reporting during power outages
Taxpayers will not be fined for late filing of reports, registration of tax and excise invoices, or payment of taxes if they were unable to fulfil these obligations due to power outages. This was stated by Danylo Getmantsev, Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
According to him, the relevant provisions were included in the Tax Code at the beginning of the full-scale war and are unambiguously in force without any discussion. They provide for exemption from liability in the event of inability to fulfil tax obligations, in particular due to power outages.
Getmantsev noted that business representatives have approached him with requests to regulate this issue legislatively, but stressed that the necessary provisions already exist. At the same time, he appealed to the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with a request to urgently adjust the practice of law enforcement.
According to the MP, tax authorities sometimes require taxpayers to provide an excessive amount of documentation to confirm force majeure. He is convinced that official notifications of power cuts published on the official channels of power-generating companies are sufficient and necessary evidence.
Getmantsev stressed that state institutions should work for people and businesses, not the other way around, and called on the tax authorities to comply with current legislation without creating additional bureaucratic barriers.
Getmantsev, Ministry of Finance, State Tax Service