First of all, the norms of the Law attract attention, which have already entered into force, and the observance of which can already make life easier for taxpayers and cause trouble, in case of violation of legal requirements.
Among the main current innovations:
Taxpayers need to carefully review the new rules for accounting for taxpayers, the timing, order and procedure for payment of tax liabilities, the size of tax rates and penalties.
There is no doubt that the legislator sought to bring the Ukrainian tax system and tax relations in line with generally accepted international standards. We will see in time how successfully and efficiently the updated Tax Code will work. But even today, taxpayers and state fiscal authorities need to take care of compliance with the law, as well as showing respect for each of the subjects of tax relations.