Сучасні проблеми виключення з реєстру платників єдиного податку
Сurrent problems of exclusion from the register of single tax payers

Summary/Abstract: The problems of retrospective exclusion from the register of single tax payers from the standpoint of the principles of legality, certainty and legitimate expectations of taxpayers, specifically, individual entrepreneurs who have chosen a simplified system of taxation, accounting and reporting, are analyzed in the article. It is stated that the exclusion of individual entrepreneurs from the register of single tax payers «retroactively» may create a false impression of their tax evasion. At the same time, this phenomenon has signs of excess of authority of controlling authorities, which violate tax procedures established by law, which leads to inefficient administration of taxes and fees. The grounds, conditions and procedures for acquiring, maintaining and losing the status of a single tax payer are indicated. The grounds for losing the status of a single tax payer in accordance with the provisions of the Tax Code of Ukraine include: voluntary transition to the general taxation system, termination of business activities, existence of tax debt, violation of the terms of the simplified taxation system, etc. Taking into account judicial practice, typical violations of tax procedures by controlling authorities are given, among which are: failure to send tax claims, failure to submit inspection reports within the established deadlines, deprivation of taxpayers’ right to submit objections and explanations, as well as making relevant decisions without following procedures. Taking into account the analysis of practical examples and court decisions, it is proven that the exclusion of a single tax payer by a controlling body with retroactive effect is illegal and contradicts the principles of legal certainty, legality and the rule of law. The necessity of compliance with the legislatively defined rules of tax administration by controlling bodies, and the importance of ensuring transparency, predictability and legality of decisions of controlling bodies are stated. Ways of improving tax procedures in order to protect the rights of taxpayers are proposed.

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