What is a tax obligation?

According to Article 36 of the Tax Code of Ukraine, a tax obligation is recognized as a tax payer’s duty to calculate, declare and/or pay the amount of tax and fee in accordance with the procedure and terms specified by this Code, laws on customs matters.

The tax liability arises from the payer for each tax and fee.

The tax obligation is unconditional and takes precedence over other non-tax obligations of the taxpayer, except for cases provided by law.

Fulfillment of the tax obligation can be carried out by the taxpayer independently or with the help of his representative or tax agent.

Responsibility for non-fulfillment or improper fulfillment of the tax obligation is borne by the taxpayer, except for cases specified by the Tax Code of Ukraine or laws on customs matters.