Translation:
Essence of the Act:
The order introduces technical changes to the Procedure for Sending Tax Demands to Taxpayers. The main changes relate to terminology and references to legislation on electronic services, as well as clarification of the tax demand acceptance procedure.
Structure and Main Provisions:
1. The abbreviation “ITS” (information and telecommunication systems) is changed to “ICS” (information and communication systems).
2. The law’s name is updated from “On Electronic Trust Services” to “On Electronic Identification and Electronic Trust Services”.
3. A clarification is added regarding the acceptance of tax demands, taking into account Article 55 of the Tax Code of Ukraine.
Important Aspects for Use:
– The changes are primarily terminological in nature and aimed at bringing the Procedure in line with updated legislation on electronic services
– The additional reference to Article 55 of the Tax Code emphasizes the need to comply with the established procedure when accepting tax demands
– The order takes effect from the day of official publication, which means immediate application of new terminology and requirements
