The law #440-IX has come into force on introduction of the new format of work of customs and tax service within the administrative reform.
The law imposes the new format of the activity of the State Customs and Tax Services of Ukraine as a single legal entity. Due to this fact, their territorial bodies will hold the activity not as legal entities of public law but as distinct detachments.
The document has to agree the norms of the Ukrainian legislation due to the holding of the reform of tax and customs bodies.
The law provides:
- possibility of creation of distinct detachment without a status of a legal entity by the central body of executive power. It provides the possibility of holding of activity by public power body as the only legal entity;
- due to the reform of the system of public power bodies, which implement state customs and tax policy, the legislation is amended in the sphere of conceptual apparatus;
- the norms are provided on the possibility of delegation by the head of the central body of executive power to the head of territorial body as the independent detachment of the apparatus of the central body of the executive power of particular authorities in accordance with the regulation on the territorial body;
- the ways of remuneration are defined for public servants of the central body of the executive power, which implement the state customs policy and the central body of the executive power, which implement the state tax policy, their territorial bodies taking into account the regulations of Tax and Customs Codes of Ukraine;
- some peculiarities of the authorities of the customs bodies, Pension fund on the collection and consideration of the single contribution are specified.
The law was adopted by the Verkhovna Rada on January 14.
As we reported, Ukraine plans to reduce the tax on personal income for Ukrainians who receive the smallest salaries.