The Chairman of the Finance Committee of the Verkhovna Rada, Danylo Hetmantsev, acknowledged that previously changes to taxation laws were made without a sufficient transition period and promised to abandon such a practice.
The Chairman of the Finance Committee of the Verkhovna Rada, Danylo Hetmantsev, acknowledged that previously changes to taxation laws were made without a sufficient transition period and promised to abandon such a practice.
He spoke about this in an interview with Ukrainian News. As an example, Danylo Getmantsev mentioned the decision of the Constitutional Court of January 21, 2025 in the case of Geomax-Resource LLC, which explains the principle of the rule of law and the component of its legal certainty precisely in the context of changes to the tax law.
According to Hetmantsev, the clarification states that a tax law should have a sufficient transition period from the moment the law is published to its entry into force, so that interested parties can prepare, and the legislator must find a reasonable balance between frequent changes to the law and the certainty of legal norms.
«I informed the Cabinet of Ministers and the Ministry of Finance that, given the decision of the Constitutional Court, which is a source of law, the committee will abandon the practice that we, unfortunately, resorted to with the beginning of a full-scale war, namely the adoption of laws without observing this reasonable deadline. We have had several such decisions in the past. Obviously, they were bad. We were in cahoots with our own conscience when we supported them, because we understood that expediency certainly prevailed,» the head of the Verkhovna Rada’s Finance Committee noted.
He added that in the fourth year of the war, there is no reason for this, and promised to «definitely abandon» such a practice in the future.
«We will give this reasonable deadline. Ideally, it is six months before the start of the new budget period,» Danylo Hetmantsev pointed out.
According to him, this is already provided for by the Tax Code, and it must be adhered to. «Although I am not putting my hand on my heart right now that it will sometimes take five months, not six, the fact that we will do everything to adhere to reasonable deadlines is a fact,» said Hetmantsev.
Recall that last year, the Verkhovna Rada made amendments to the Tax Code, according to which increased taxes for individual entrepreneurs will be effective not from October 1, but from January 1, 2025. The tax increase at the end of November took place somewhat chaotically — there was a «false start» then, and on November 28, the day the law was signed by the president, it was already published.
This should have meant that it would have come into force on November 29. However, the law was «withdrawn or postponed,» as Yaroslav Zheleznyak wrote. And the head of the tax committee, Danylo Hetmantsev, apologized to the accountants for the sleepless night.
