Good day! I will gladly help you understand this document.<\/p>\n
**1. Essence of the Law:**<\/p>\n
This order amends the Procedure for sending tax assessment notices by controlling bodies to taxpayers. The changes concern the forms of tax assessment notices, the procedure for their completion and sending, as well as the specifics of canceling penalties during the period of martial law.<\/p>\n
**2. Structure and Main Provisions:**<\/p>\n
The order consists of the following parts:<\/p>\n
* General provisions defining the basis and purpose of the order.
\n* The actual Amendments to the Procedure, which make corrections to sections II, III, IV and appendices.
\n* Final provisions defining the procedure for the order to enter into force and those responsible for its execution.<\/p>\n
The main changes include:<\/p>\n
* Clarification regarding the application of tax assessment notice forms depending on the date of the audit’s commencement (before or after January 1, 2021).
\n* Additions regarding actions in the event of liquidation of the controlling body that issued the previous tax assessment notice.
\n* Temporary cancellation of penalties upon payment of the tax liability within 30 days from the date of receipt of the tax assessment notice during martial law.
\n* Updating and setting out in a new version of the appendices to the Procedure (forms of tax assessment notices).<\/p>\n
**3. Important Provisions for Use:**<\/p>\n
The most important provision is the temporary cancellation of penalties during martial law. If the taxpayer pays the amount of the tax liability accrued as a result of documentary audits within 30 calendar days from the date of receipt of the tax assessment notice, the penalties are canceled. This provision is effective from August 1, 2023, and until the termination or cancellation of martial law.<\/p>\n