THE IMPOSSIBILITY OF THE TAX PAYER TO FULFILL TAX OBLIGATIONS DUE TO THE CONSEQUENCES OF THE WAR

Introduction. The article is devoted to the study of the problem of the inability of taxpayers to fulfill their tax obligations due to the introduction of martial law in Ukraine. The war brought radical changes in the activities of taxpayers. In order to implement the necessary measures to improve the tax legislation to ensure compliance with the rights and obligations of taxpayers, the legislator adopted in several stages changes to the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine). The Law of Ukraine “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the specifics of taxation and reporting during the period of martial law” dated 03.03.2022 No. 2118-IX supplemented Clause 69 of Chapter XX “Transitional Provisions” of the PC of Ukraine under which introduces a new concept in tax legislation as the inability to fulfill tax obligations. The specified point establishes that the tax office will not fine taxpayers for late payment of taxes, late submission of tax returns, if the deadline for submitting returns falls on the period from February 24, 2022 to the last day of the month of the end of martial law, late registration of tax and excise invoices, untimely submission of electronic documents on the actual balances and volume of circulation of fuel, ethyl alcohol, etc., in the event that the taxpayer does not have the opportunity to fulfill his tax obligation in a timely manner. Law of Ukraine “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the effect of norms during the period of martial law” No. 2120-IX dated 03.15.2022 (entered into force on 03.17.2022) Chapter XX “Transitional Provisions” Item 322 of Subsection 2 of Chapter XX of the Criminal Procedure Code of Ukraine was added and it was established that temporarily, during the period of martial law, taxpayers for operations for the purchase of goods/services, for which the suppliers have not registered tax invoices in the Unified Register of Tax Invoices (hereinafter — SRTI) invoices and/or calculations of adjustments to them (hereinafter — TB/AC), include in the tax credit of the reporting period the amounts of value added tax paid (charged) as part of the cost of purchased goods/services, based on the primary (calculated) available to the payer documents drawn up (received) by the taxpayer for transactions for the purchase of goods/services in accordance with the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” No. 996-XIV dated 16.07.1999.