Legislation review

The Tax Code of Ukraine is brought into compliance with the Law of Ukraine "On Electronic Trust Services"

The Law of Ukraine "On Amendments to the Tax Code of Ukraine in connection with the adoption of the Law of Ukraine" On Electronic Trust Services "dated May 16, 2019, No. 2725-III (entered into force on May 22, 2019) introduced amendments to the Tax Code of Ukraine in parts of the introduction of new terms such as "qualified electronic trusted service", "qualified electronic service provider", "qualifying electronic signature or stamp", "qualified electronic timestamp", "qualified public key certificate". The given Law states that the only ground for refusal to pass electronic identification of the taxpayer in the electronic office is the invalidity of a qualified electronic signature of such a taxpayer, including in connection with the expiration of the validity period of the corresponding public key certificate. In addition, amendments to point 3 of Section II, Final Provisions of the Law of Ukraine "On Amendments to the Customs Code of Ukraine and Certain Other Legislative Acts of Ukraine Concerning the Importation of Vehicles into the Customs Territory of Ukraine" were amended (Vidomosti of the Verkhovna Rada of Ukraine, 2018 , No. 48, item 380), namely: the figures "180" shall be replaced by the figures "270", that is, for 90 days, the period of time during which it will be possible to carry out the customs clearance of vehicles for their free circulation in the customs territory of Ukraine, which is imported into the territory of Ukraine from 01.01.2015 looking and are custom temporary import or transit and accordingly postponed the introduction of penalties for exceeding the period of stay in Ukraine vehicles with foreign registration.