Rada plans to consider new rules to combat bribery of foreign officials: it concerns informing NABU
Kyiv • UNN
The Verkhovna Rada plans to consider a draft law on combating bribery of foreign officials, which obliges regulatory authorities to notify the NABU of signs of bribery found during taxpayer audits.
The Verkhovna Rada is planning to consider in the first reading draft law No. 10319, which proposes to add to the Tax Code circumstances that may indicate bribery of foreign officials, obliging regulatory authorities to notify the NABU of signs of bribery found during inspections of taxpayers, UNN reports with reference to the agenda of the Verkhovna Rada.
Details
The government draft law aims to incorporate the provisions of the OECD Council's recommendations on tax measures to further combat bribery of foreign officials in international business transactions.
As reported by the government's representative in parliament, Taras Melnychuk, the draft law provides for:
- supplementing the concepts of the Code with circumstances (facts) that may indicate that a taxpayer has provided an unlawful benefit to a foreign official, and the provision that when identifying them, the controlling authority is guided by the relevant list of the National Anti-Corruption Bureau of Ukraine, which is published on its official website;
- the NABU's regulatory authorities to notify the taxpayer of circumstances (facts) discovered during tax audits that may indicate the provision of an unlawful benefit and inform the taxpayer thereof;
- payment of a fine by the taxpayer in case of indication in the corporate income tax return of the difference determined on the basis of circumstances (facts) identified by the controlling authorities during the audit that may indicate the provision of an unlawful benefit, in the amount of 7.5% of the amount of such difference;
- Conducting a documentary unscheduled audit of a taxpayer against whom a court verdict has been issued for offering, promising or providing an unlawful benefit and if such actions could have an impact on the amount of expenses taken into account when determining the taxable object;
- that a notice of suspicion of committing a criminal offense regarding the offer, promise or provision of an unlawful benefit cannot be based on the taxpayer's indication in the income tax return of the difference determined as a result of its audit by the supervisory authority;
- imposing a fine on the taxpayer in the amount of 50% of the tax liability in case of actions that led to the determination of such liability by the controlling authority on the basis of a court verdict.
