Conflicts of NC in the procedure for obtaining tax information

In the Tax Code (TC) procedure for obtaining information by the State Revenue Service is putting it mildly, flawed and requires immediate revision, since the number of conflicts in this part of NC would create serious problems of enforcement. About this article for The Mirror of the week. Ukraina "wrote Ph.D., associate professor, lawyer Daniel Getmantsev. As the author notes, "The Tax Code, other than general rules that also contains some additional rules, greatly extending the list of grounds on tax invasion of taxpayers' livelihoods." The article provides specific conflicts. Thus, Art. 73 NC restricts the list of reasons to claim the tax documents, and according to p.20.1.6 Art. 20 This list is not limited. "In our opinion, guided p.4.1.4 article. 4 NCs, which enshrines the presumption of lawfulness of decisions of the payer in cases where the law allows for multiple interpretations of rights and obligations of the payer or the supervisory authority, Art. 73 still limits the organs of state tax service right to demand documents and information, establishing order and the reasons for this, "- says the author. In addition, the article notes that "for some reason the authors of the Code spared your attention yet another supervisory authority - the State Customs Service, which may not refer to the above article when requesting documents from the taxpayers."