Text 6 taxpayer’s rights

Exercise 6.1 Study the vocabulary:

1) free charge information	1) безоплатна інформація
2) implementation of tax control	2) здійснення податкового контролю
3) supervisory authorities	3) контролюючі органи
4) the method of accounting of income and expenses	4) метод ведення доходів і витрат
5) tax relief	5) податкові пільги
6) to challenge the decisions	6) оскаржувати рішення
7) in favor of the taxpayer	7) на користь платника податків
8) do not disclose the information	8) не розголошувати відомості
9) to contain confidential information	9) становити конфіденційну інформацію
10) temporary tax differences	10) тимчасові різниці в податках
11) income tax declaration	11) декларація податків на прибуток

Exercise 6.2 Read and translate the text:

The Ukrainian taxpayers, enterprises, establishments and organizations are vested with certain rights. Taxpayer shall be entitled to:

- receive free charge information on taxes and fees as well as legal acts that regulate these taxes and fees from the state tax authorities, for instance, via the Internet, the procedure of accounting and payment of taxes, duties and rights of taxpayers, the powers of inspection bodies and their officials regarding the implementation of taxes control;

- individually represent their interests in supervisory authorities via tax agent or authorized representative;

- choose independently, unless otherwise provided by the Code, the method of accounting of income and expenses;

- make use of tax relief subject to the availability of grounds therefore under the procedure established by the Tax Code;

- receive a deferment, installment payment of taxes or tax credit in the manner and under conditions established by the Code;

- be present during off-site inspections, get familiarized and receive acts (statements) of inspection conducted by supervisory authorities;

- challenge the decisions, actions (inactions) of supervisory authorities under the procedure established by the Code, explanations provided by supervisory authorities;

- require that supervisory authorities verify the information and facts that may testify in favor of the taxpayer;

- request that the supervisory authorities (officials) do not disclose the information on such a taxpayer which constitutes confidential information, a state, commercial or banking secret, and of which they became aware during the performers of duties of services by officers;

- a net off or refund of the excursively paid taxes and fees or excursively charged taxes and fees under the procedure established by the Code;

- the full refund or losses (determent) incurred due to illegal actions (inactivity) of state supervisory authorities (their officials) under the procedure established by the Code;

- keep records of temporary and permanent tax differences and use such information for the purpose of drawing income tax declaration in accordance with technique approved by the Ministry of Finance of Ukraine.

Exercise 6.3 Read the text and match the equivalents:

1. Authorized representative	a) свідчити
2. To receive a deferment	b) податковий кредит
3. Tax credit	c) одержування відстрочення
4. To testify	d) уповноважений представник
5. The full refund of losses	e) права та обов’язки платників податків
6. Illegal actions	f) повернення надміру сплачених податків
7. The procedure of accounting and payment	g) конфіденційна інформація
8. Duties and rights of taxpayers	h) повне відшкодування збитків
9. Confidential information	i) порядок обліку сплати податків
10. Refund of the excursively paid taxes	j) незаконні дії

Exercise 6.4 Read the text and match word combinations from the text:

1. Legal	a) secrets
2. Tax	b) the decision
3. Off-site	c) acts
4. Authorized	d) representative
5. Supervisory	e) records
6. Challenge	f) relief
7. Confidential	g) actions
8. Banking	h) inspections
9. Illegal	i) information
10. To keep	j) authorities

Exercise 6.5 Read the text and choose the best to complete the sentence:

1. The taxpayer has the right to receive free charge information on taxes and fees as well as legal acts that regulate these taxes and fees from ……

a) the Tax Militia;

b) the state tax authorities;

c) Prosecutor’s Office;

2. Taxes, charges and duties in Ukraine are divided into……

a) regional and national;

b) state and local;

c) general and specified;

3. The taxpayer has the right to challenge the decisions, actions (inactions) of …… under the procedure established by the Tax Code.

a) local authorities;

b) tax service bodies;

c) supervisory authorities;

4. The taxpayer has the right to require that supervisory authorities verify the information and facts that may testify in favor of……. ;

a) the taxpayer;

b) employee;

c) businessman;

5. The taxpayer has the right to make use of ….. to the availability of grounds therefore under the procedure established by the Tax Code.

a) tax benefit;

b) tax relief subject;

c) tax revenues;

Exercise 6.6 Read the text and choose whether the statements are true or false:

1. The taxpayers usually support their government in imposing taxes.

2. Taxation helps government to maintain the stability of country’s economy.

3. In order to have an effective tax system, government must have criteria or

standards.

4. Taxes should be imposed justly.

5. The taxpayer has the right to receive a deferment, installment payment of taxes or tax credit in the manner and under conditions established by the Code.

6. The taxpayer doesn’t have the right to de present during off-site inspections.