Tax authorities, courts, taxpayers, legislators, and all others who are concerned with tax relations, refer to the Tax Code, or rather, to the text of its respective provisions on a certain date.<\/p>\n
Therefore, are you sure that the corresponding text is correct and valid?<\/p>\n
According to the Decree of the President of Ukraine No. 503\/97, laws and other legislative acts of a general nature enter into force after their promulgation in the official printed publications, the list of which is determined by the same Decree.<\/p>\n
That is, the real and valid text of a certain act is the text printed in the official publication according to the list from the Decree.<\/p>\n
But if this text was changed by another act, which in turn was changed again, and so on almost ad infinitum, how would one define the valid text?<\/p>\n
There is no “consolidated” text that would be recognized as official, or authentic on a certain date.<\/p>\n
Hence you have to deal with a certain “building set”, which “players” can build differently.<\/p>\n
The legislator creates the conditions for this through numerous, sometimes chaotic and inconsistent changes, moreover, they are often unsatisfactory in terms of technical quality and with defects “incorporated” as a result of the process.<\/p>\n
The Tax Code of Ukraine is a perfect illustration of this problem. More than 200 laws amending it have been adopted during the period of operation of the Tax Code (since 2011).<\/p>\n