Interdepartmental interaction for the recovery of claims in the common transit procedure

Abstract

The purpose of the article is to study the peculiarities of interagency cooperation in the field of claims (debt) collection in the course of the joint transit procedure. The study was carried out using the methods of synthesis and analysis, deduction and induction, comparison (to review the existing conceptual framework, to establish the prerequisites and approaches to debt collection in the context of the common transit procedure), comparative analysis (to identify problematic aspects of implementation of certain provisions of customs and tax legislation), and generalization (to formulate the conclusions of the study). The following results were obtained in the course of the study. There were identified the main aspects of the formation of a debt collection mechanism in the joint transit procedure in accordance with international standards. The author notes that it is advisable to consider a model of the debt collection mechanism under Annex IV of the Convention, which will be based on the interaction of customs and tax authorities. In this regard, it seems appropriate to approve the provision on the interaction of these authorities during the debt collection procedure in accordance with international standards. The author also considers the need to adopt a regulatory act approving the said regulation, to decide on the structural units of the customs and tax authorities that will be responsible for contacts with other Member States in relation to mutual assistance for other categories of taxes and duties, as well as to determine the central executive authority to which the main responsibility for contacts with other Member States in the field of mutual assistance regulated by Directive 2010/24/EU will be delegated. The author suggests that it is necessary to approve the form of tax notification in international legal relations and to provide for the provisions that will allow resolving organisational and technical issues of interaction between customs and tax authorities, and, consequently, to introduce appropriate amendments to the Procedure for sending tax assessment notices to taxpayers by controlling authorities, approved by Order of the Ministry of Finance dated 28.12.2015 № 1204, registered with the Ministry of Justice of Ukraine on 22 January 2016 under № 124/28254. The author points out that it is advisable to entrust the customs authorities of Ukraine with the authority to send tax notices to debtors within the framework of international legal relations, and in case of non-payment of monetary obligations in international legal relations, to inform the State Tax Service of Ukraine of the need for enforcement. The issue of amending certain provisions of the Tax Code of Ukraine is also being considered. The study allows to conclude that it is necessary to take into account the peculiarities of interagency cooperation between the State Customs Service of Ukraine and the State Tax Service of Ukraine when developing a model of the mechanism for recovery of claims under Annex IV of the Convention on a Common Transit Procedure.