MARTIAL LAW AND VALUE ADDED TAX: PROBLEMATIC ISSUES

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Abstract

The article explores problematic issues of a regulatory and legal nature related to the imposition of martial law in Ukraine, which relate to the taxation and ensuring revenues to budgets of all levels, in particular, the introduction of changes in the administration of value added tax, their regulation and compliance from a legal point of view with the realities of today and the needs of taxpayers. The study was carried out based on the general scientific and special methods of scientific cognition. The introduction of the legal regime of martial law necessitated the rapid settlement of issues of constant filling of the state and local budgets. The above-mentioned also implies the use of effective and understandable tax collection procedures by the state, in particular, value added tax. Analysis of the regulatory and legal provisions of the amendments made to the Tax Code shows that the legal norms, governing the procedure for administering value added tax, particularly in terms of the tax credit formation, have an ambiguous interpretation, which leads to a violation of the balance of relations between the entities of legal relations of taxation.

How to Cite

Lohvyn, A. (2023). MARTIAL LAW AND VALUE ADDED TAX: PROBLEMATIC ISSUES. Baltic Journal of Legal and Social Sciences, (4), 30-39. https://doi.org/10.30525/2592-8813-2022-4-4
Article views: 16 | PDF Downloads: 13

##plugins.themes.bootstrap3.article.details##

Keywords

martial law, value added tax, tax credit, Unified register of tax invoices, primary documents, possibility/impossibility of fulfilling tax duty

References
1. Ministry of Finance of Ukraine (2022). Pro zatverdzhennia Poriadku pidtverdzhennia mozhlyvosti chy nemozhlyvosti vykonannia platnykom podatkiv oboviazkiv, vyznachenykh u pidpunkti 69.1 punktu 69 pidrozdilu 10 rozdilu XX Perekhidni polozhennia Podatkovoho kodeksu Ukrainy, ta perelikiv dokumentiv na pidtverdzhennia [On the approval of the Procedure for confirmation of the possibility or impossibility of the taxpayer's performance of the duties specified in subsection 69.1 of clause 69 of subsection 10 of chapter XX Transitional Provisions of the Tax Code of Ukraine, and lists of documents for confirmation]. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0967-22#Text (in Ukrainian).
2. President of Ukraine (2022). Pro vvedennia voiennoho stanu v Ukraini [About the introduction of martial law in Ukraine]. Retrieved from: https://zakon.rada.gov.ua/laws/show/64/2022#Text (in Ukrainian).
3. State Tax Service of Ukraine (2022). Informatsiinyi lyst DPS Ukrainy : Zakon Ukrainy vid 12 travnia 2022 roku № 2260-IХ Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakoniv Ukrainy shchodo osoblyvostei podatkovoho administruvannia podatkiv, zboriv ta yedynoho vnesku pid chas dii voiennoho, nadzvychainoho stanu [Information sheet of the DPS of Ukraine: Law of Ukraine, May 12, 2022 No. 2260-IX On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the specifics of the tax administration of taxes, fees and a single contribution during the state of war and emergency]. Retrieved from: https://tax.gov.ua/data/material/000/481/590184/InfoList3_2022.pdf (in Ukrainian).
4. State Tax Service of Ukraine (2022). Chy potribno zminiuvaty period formuvannia podatkovoho kredytu za operatsiiamy z prydbannia tovariv/posluh u liutomu-travni 2022 roku, yakshcho podatkova nakladna skladena za operatsiiamy z yikh postachannia, zareiestrovana v YeRPN postachalnykom, yakyi maie mozhlyvist svoiechasno vykonuvaty podatkovi oboviazky, 15 lypnia 2022 roku i piznishe? [Is it necessary to change the period of formation of the tax credit for the transactions for the purchase of goods/services in February-May 2022, if the tax invoice was drawn up for transactions for their supply, registered in the ERPN by a supplier who is able to fulfill tax obligations in a timely manner, on July 15, 2022 and later?]. Retrieved from: https://svp.tax.gov.ua/media-ark/newsark/print-591152.html (in Ukrainian).
5. The Verkhovna Rada of Ukraine (2022). Pro zatverdzhennia Ukazu Prezydenta Ukrainy Pro vvedennia voiennoho stanu v Ukraini [On the approval of the Decree of the President of Ukraine On the introduction of martial law in Ukraine] Retrieved from: https://zakon.rada.gov.ua/laws/show/2102-20#Text (in Ukrainian).
6. The Verkhovna Rada of Ukraine (2010). Podatkovyi kodeks Ukrainy [Tax Code of Ukraine]. Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17#Text (in Ukrainian).
7. The Verkhovna Rada of Ukraine (2022). Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo osoblyvostei opodatkuvannia ta podannia zvitnosti u period dii voiennoho stanu [On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period of martial law]. Retrieved from: https://zakon.rada.gov.ua/laws/show/2118-20#Text (in Ukrainian).
8. The Verkhovna Rada of Ukraine (2022). Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo dii norm na period dii voiennoho stanu [On the introduction of amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the effect of norms during the period of martial law]. Retrieved from: https://zakon.rada.gov.ua/laws/show/2120-20#Text (in Ukrainian).
9. The Verkhovna Rada of Ukraine (2022). Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakoniv Ukrainy shchodo osoblyvostei podatkovoho administruvannia podatkiv, zboriv ta yedynoho vnesku pid chas dii voiennoho, nadzvychainoho stanu [On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the peculiarities of the tax administration of taxes, fees and a single contribution during the period of martial law and state of emergency]. Retrieved from: https://zakon.rada.gov.ua/laws/show/2260-20#Text (in Ukrainian).