What a businessmen should do, in the case of tax evasion by fault of the Bank?
As is seen from the explanations of the State fiscal service - for the untimely transfer of taxes to the budgets or state funds through the fault of the Bank or the authority conducting the Treasury servicing of budget funds, such Bank (the authority) shall pay a penalty for each day of delay, including the date of payment, and penalties in the amounts set by the TC(Tax Code) and shall be the responsible.
Thus, according to the Tax Code, the taxpayer is exempt from responsibility of late or not full payment of such taxes (fees, payments) to budgets and State Fund, including accrued interest. Also the Supervisory authority shall apply to a business entity penalties in case of untimely transfer (failure to transfer) by fault of the Bank, including adjustments to the NBU prudential regulations of the Bank.
"In the event of a situation on the late payment of taxes by the fault of the Bank, a business entity must provide to the regulatory authority an application with copies of payment documents confirming the fact of submission to the Bank", - says the head of the Legal Department of the NGO "Community Development" lawyer Andriy Balubash.