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Мін’юст: мораторій на перевірки стосується не всіх контролюючих органів, а лише фіскалів - iLaw

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24 сентября 2017

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Погода в Киеве:
Курс валют НБУ: 1$ = 24,95 UAH

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Среда, 23 Март 2016 09:20

Мін’юст: мораторій на перевірки стосується не всіх контролюючих органів, а лише фіскалів

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Міністерство юстиції України вважає, що мораторій на проведення перевірок підприємств, установ, організацій, фізичних осіб — підприємців у 2015 та 2016 роках, запроваджений Законом України «Про внесення змін до Податкового кодексу України та деяких законодавчих актів України щодо податкової реформи» від 28.12.14 р. № 71-VIII, поширюється лише на перевірки, які проводять органи доходів і зборів. Тобто мораторій на перевірки не стосується перевірок, які здійснюють інші контролюючі органи.

Зауважимо: висловлена думка суперечить позиції Державної регуляторної служби. Остання наполягає, що згаданий мораторій поширюється на всі без винятків контролюючі органи.

Водночас із цього приводу суди приймають суперечливі рішення. Однак рішення суду, яким визнано, що мораторій поширюється не лише на органи доходів і зборів, вистояло в касації (див. ухвалу Вищого адміністративного суду України від 06.10.15 р. № К/800/42400/15).

Лист Мін’юсту України «Щодо мораторію на проведення перевірок підприємств, фізосіб-підприємців контролюючими органами» від 04.12.15 р. № 2112/14157-0-4-15/8.1.

 

За матеріалами : ВоБУ

Джерело : iLaw

Прочитано 280 раз Последнее изменение Среда, 23 Март 2016 09:28

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