
This is stated by the Main Legal Department of the Verkhovna Rada.
Its individual provisions are not aligned with the laws of Ukraine and do not take into account the legal position of the Constitutional Court.
In particular, the Main Legal Department of the Verkhovna Rada concluded that the proposed format for paying advance tax payments does not comply with the principle of equality for all taxpayers before the law.
It is also noted that the provision for retroactive tax accrual for October contradicts the article of the Constitution, which states that the law does not have retroactive force.