The corresponding bill was developed by the Ministry together with experts of the interactive tax platform.

The draft law proposes to amend the Tax Code of Ukraine and establish the principle of "guilty liability" of taxpayers instead of the current liability of the taxpayer without guilt, the press service of the Ministry of Finance.

At the same time, the bill provides for a system of mitigating and exempting circumstances.

So, if the taxpayer did not file timely reports due to a malfunction of electronic reporting systems. The document also contains a mechanism for compensation by the state of harm for unlawful decisions of supervisory bodies and offers a simplified procedure for such compensation.

In addition, it is proposed to amend the Tax Code with respect to the tax notice-decision, namely, to require the fiscal authorities to detail the facts of the case and to justify the application of sanctions by the controlling body to the business entity.

As previously reported in URA-Inform, the Ministry of Finance made changes in the criteria for assessing the degree of risks Automatic system for registration of tax invoices.