On 1 April 2017, changes to the Tax Code of Ukraine* regarding the procedure for providing and applying individual and general tax consultations became effective.

From that day on, a written request for receiving individual tax consultation (ITC) should contain essential requisites defined by Article 52 of the Tax Code of Ukraine.

Every ITC, provided in written form, should be registered in the Unified Registry of Individual Tax Consultations (URITC). It is available on the Internet at the following address: https://cabinet.sfs.gov.ua/cabinet/faces/public/reestr.jspx

The Fiscal State Service is in charge of registering ITCs in the URITC**.

ITC provided to taxpayers starting from 1 April 2017, protects them from possible fines and penalties for the violations of the tax legislation on tax issues that were covered by that ITC. Still, the ITC will not shield from additional tax assessments. Any ITC that is not registered in the URITC will provide no such protection.

ITCs that were issued to the taxpayers before 31 March 2017 (inclusive), provide protection only in respect of the violations committed before 31 December 2017 (inclusive), and from 1 January 2018 they will no longer apply.e.


Camiel van der Meij, Partner & TLS Leader, camiel.van.der.meij@ua.pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com
Andrey PronchenkoPartner, Tax and Legal Services, andrey.pronchenko@ua.pwc.com
Olga Trifonova, Director, Tax and Legal Services, olga.trifonova@ua.pwc.com

75 Zhylyanska Street | Kyiv | Tel:  +380 44 354 0404 | Fax: +380 44 354 0790 | pwc.ukraine@ua.pwc.com |  www.pwc.com/ua 

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