The Tax Code is found gaffe concerning the arrest of accounts

Tax Code prescribes the grounds for imposing a tax service arrested on account of taxpayers, but there are no provisions that would give the right to tax such arrest remove Told PhD, Associate Professor Daniel Getmantsev in an article for "ZN". "Even with the subsequent implementation of the tax payer claims service his accounts will be placed under arrest, after all, no tax authority as to the withdrawal of arrest, and to petition the court for such a withdrawal. P. 91.4 st. 91, which regulates the removal of arrests and establishing a time limit for the arrest of accounts applies only to cases where the payer has a tax debt and he was appointed tax manager. The obvious shortcoming of NK will have extremely serious consequences for the taxpayers subjected to such punishments "- the author notes. Getmantsev advised taxpayers not to relax by reading, that the arrest of accounts shall be effected pursuant to a court. "Code of Administrative Procedure of Ukraine (Article 183-3) has a special simplified procedure for the consideration of appeals of the tax service, which can occur without the payer (albeit with its mandatory notification). Term to the treatment of tax service - three days. The court ruling can be appealed, but this does not stop its execution "- the author stresses.