Some aspects of the procedure for providing administrative services in the field of tax and collection management

• Main Authors: Yehor Bulychov, Yevhen Leheza
• Format: Article
• Language: Russian
• Published: PC Technology Center 2020-03-01
• Series: ScienceRise: Juridical Science
• Subjects: legal act; procedure of providing administrative services in the field of taxation and fees
• Online Access: http://journals.uran.ua/sr_law/article/view/198659

The scientific article is devoted to the characteristics of the procedure of providing administrative services in the field of taxation and fees. In Ukraine, the procedure for providing administrative services in the field of tax and levying needs to be improved. After all, in the Law of Ukraine “On Administrative Services”, the characterization of the mechanism of the procedure of providing administrative services in the field of taxation and collection contains only formal aspects and is reflective of other normative legal acts, which, in turn, leads to its own and quite opposite interpretation of norms by subjects of public administration. Regarding the directions of improvement of the procedure of providing administrative services in the field of taxation and collection there  are: development and adoption of the Law of Ukraine "On Administrative Procedures"; the amount of payment for types of electronic services should be determined solely by laws, not by-laws; development and adoption of the Law of Ukraine “On Administrative Fee”, which should unify the name of the fee for administrative services; it is necessary to define uniform rates of administrative fees for all types of administrative services. The stages of the procedure of providing administrative services in the field of taxes and fees are established: 1) acceptance of documents and applications, their registration in accordance with the Model Instruction in the Central Executive Bodies, the Council of Ministers of the Autonomous Republic of Crimea, local executive bodies, approved by resolution Ministers of Ukraine dated November 30, 2011 No. 1242; 2) check of the completeness of the documents, the accuracy of the information provided, which can be carried out by inspecting and photographing the storage facilities, the surrounding area, checking the compliance of the storage facilities with the information, specified in the documents, attached to the application for authorization. According to the results of the “actual” inspection, an act is drawn up. The term of verification of both documents and compliance of future objects of conducting permitting activity is general and should not exceed 10 working days on the day of registration of the application; 3) making a decision on granting a permit or refusing to grant a permit, issuing a relevant decision by an order occurring within no more than 3 working days from the date of drafting the act; 4) registration of the object of permitting activity in the respective Register; 5) sending to the applicant an extract from the Register