Financial liability as a result of force majeure

Податкове право
20.06.2022
Law Services - Financial liability as a result of force majeure

Financial responsibility for the commission of tax offenses by a taxpayer is defined in Chapter 11 of Section. II “Responsibility” of the Tax Code of Ukraine (hereinafter – TCU).

According to item 109.1 of Art. 109 TCU tax offense is an illegal, culpable (in cases expressly provided by the TCU) act (action or inaction) of the taxpayer (including persons equated to it), regulatory authorities and / or their officials (officials), other sub ‘ projects in cases expressly provided by the TCU. Actions are considered to have been committed intentionally if there are circumstances proved by the controlling body, which indicate that the taxpayer has pretended to have purposefully created conditions that may have no purpose other than non-compliance or improper compliance with the requirements of the TCU and other legislation. to regulatory authorities. A person may be held financially liable for committing a tax offense provided that there is guilt in his act (action or omission), except as provided by the TCU.
Subclause 112.8.9 of clause 112.8 of Art. 112 of the TCU stipulates that the circumstance that exempts from financial liability for tax offenses and violations of other legislation, the control of which is entrusted to the supervisory authorities, is the commission of an act (action or omission) due to force majeure.Force majeure circumstances (force majeure circumstances) are extraordinary and unavoidable circumstances that objectively make it impossible to fulfill the obligations under the terms of the contract (contract, agreement, etc.), obligations under legislation and other regulations, namely: threat war, armed conflict or serious threat of such conflict, including but not limited to hostile attacks, blockades, military embargoes, actions of foreign enemies, general military mobilization, military actions, declared and undeclared war, actions of public enemy, riots, acts of terrorism, sabotage, piracy , riot, blockade, revolution, revolt, uprising, mass riots, curfew, quarantine established by the Cabinet of Ministers of Ukraine, expropriation, forced seizure, seizure of enterprises, requisition, public demonstration, blockade, strike, accident, illegal actions , fire, explosion, long breaks in transport, regulated by the conditions of relevant decisions and acts of public authorities, closure of sea channels, embargoes, prohibition (restriction) of exports / imports, etc., as well as caused by exceptional weather conditions and natural disasters, namely: epidemic, severe storm, cyclone, hurricane, tornado, storm, flood , accumulation of snow, ice, hail, frost, freezing of the sea, straits, ports, passes, earthquakes, lightning, fire, drought, subsidence and landslides, other natural disasters, etc.
Bringing or releasing a person from financial responsibility for committing a tax offense does not release him from tax liability.It should be noted that according to item 101.5 of Art. 101 of the TCU, the supervisory authorities quarterly write off bad debts. The procedure for writing off bad tax debt of taxpayers was approved by the order of the Ministry of Revenue and Duties of Ukraine dated 10.10.2013 77577. The term “bad” means the tax debt of the taxpayer, which arose as a result of force majeure (force majeure).