Legislation review

Postponement of documentary scheduled, unscheduled and actual inspections in connection with illness, vacation or business trip of public officials

The Tax Code of Ukraine does not provide the postponement of documentary scheduled, unscheduled and factual inspections in connection with illness, vacation or business trip of company"s public officials.

Thus, according to Chapter 92 of the Civil Code of Ukraine from January 16, 2003 №435-IV with amendments and additions, company acquires civil rights and obligations and implements them through its institutions, which are acting in accordance with the constituent documents and law. Current legislation provides, that the appointment, dismissal, leave of an employee or appointment to perform the functions of a temporarily absent employee shall be formalized by an order or directive of the owner or his authorized body. If the constituent documents do not provide the imposition on another person of organizational - administrative or administrative - economic obligations in case of absence of the head and chief accountant for objective reasons (vacation, business trip, sick leave, etc.), the relevant organizational - administrative documents of the company temporarily appoints an authorized person to perform such functions. Conditions and procedure for admission of officials of controlling bodies to conduct scheduled or unscheduled documentary on-site and factual inspections are defined in Chapter. 81 of Section II of the Tax Code of Ukraine of December 2, 2010 №2755-VI (hereinafter - TCU) as amended. At the same time, the postponement of the scheduled, unscheduled and actual inspections in connection with illness, vacation or business trip of officials of the legal entity of the TCU is not provided.