Penalty when updating the data of the Tax Code: Do courts punish for violations of military accounting rules

About whether the CCC is actually issued by administrative punishments and how they are put in courts, told on the portal of "Judicial and Legal Gazeta" (SUG). The portal described a situation that could happen to the military after they updated their personal data by July 16.

Some citizens have previously committed violations of military accounting rules - in 2019, 2020, 20121, for example, they did not register, or did not inform the Tax Code of changing marital status (marriage, birth of children), or started or completed or completed their studies at the university. In such cases, according to the current Articles 210 and 210-1 of the Code of Administrative Offenses (Code of Administrative Offenses), they would really be fined.

The SUG article explained why this punishment, which comes when updating the data of the shopping center, is not all right. First, there are rules that seem to confirm the possibility of punishment. The Code of Administrative Offenses introduced the norm that under Art. 210 and 210-1 Tercenters can make a fine within 3 months after they detect an offense (that is, for example, they will see in the register "Protect" that the man did not register in time).

Deadline for punishment - one year from the date of violation (the so -called "long -term offense"). Secondly, there are norms according to which they should not be fined. There is Art. 8 of the Code of Administrative Offenses, which states that citizens are punished by law, which was in force at the time of the offense. That is, if punished, then within two months from the date of violation, and the amount of the fine - in the then option (from 500 to 1 700 UAH, not 17 thousand).

SUG authors found several court decisions that canceled a fine of 17,000 for citizens who came to the CCC to update data. At the same time, the judges really referred to the fact that the offense was committed before the new rules of the administrativekodex appeared. In addition, it was taken into account that it is impossible to punish for failure to provide data that military committees can find independently in state registers (for example, for children or training).

In particular, this was discussed in cases №539/2247/22, №559/2057/24, №489/4119/24. On the other hand, there were other solutions. For example, in Case No. 484/3410/24, they ruled that a "long -term offense" is one that is constantly committed all the time, and therefore even in 2024 it can be punished. In addition, in Case No.

712/178/2 (from the Sixth Administrative Court of Appeal), they took into account the date specified in the summons for the visit to the Tax Code, and deducted all the necessary dates from this moment. "As the case law shows, the courts take a different position," - summed up the possibility of a fine of 17 thousand UAH for old violations of military accounting rules.

It should be noted that in July, the Ministry of Justice's press service told how citizens could find out that they were punished for violations of military accounting and mobilization rules. As it turned out, there is a register of "Automated System of Enforcement Proceedings". Anyone can introduce their name and name in special fields and find out if public executors are interested in his property to recover a fine.