Improved forms of tax notification–decisions and updated procedure for sending tax notifications–decisions to taxpayers by controlling bodies
The subject of the research is theoretical provisions and applied aspects of the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notifications– decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of improved forms of tax notification–decision and updated procedure for sending tax authorities–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. Research methods. The theoretical and methodological basis of the study is the legal framework for legislation on the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notices–decisions to taxpayers. The paper uses a set of scientific methods and approaches, which include: analysis, synthesis, comparison, tabular method, logical approach, systems approach, generalization – which, as a result, made it possible to conduct research and present its results in a clear and easy to memorizing form. Results of work. The article presents and analyzes the process of introduction of improved forms of tax notification–decision and updated procedure for sending tax notifications–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The definition of the term «tax notice–decision» is given in accordance with the current legislation. The analysis of features of the improved forms of the tax message–decision is carried out. The list of cases when the controlling body draws up a tax notification–decision within the norms of the updated procedure of sending by the controlling bodies tax notifications–decisions to taxpayers is considered. Differences between the current and improved forms of tax notice–decision, as well as the current and updated procedure for sending tax notices–decisions to taxpayers by tax authorities have been ...