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State Tax Service accepts agricultural company’s tax return

22.09.2021

Complainee: The State Tax Service (STS), Main Department of the STS in Kyiv

Complaint in brief: The BOC received a complaint from a Kyiv-based agricultural company.  The enterprise complained the tax authority refused to accept his single tax return of the fourth group (tax return). It all happened because of an alleged error in the name of the controlling body to which the tax return was submitted.

In column 8 “Name of the supervisory authority at land plots location to which the tax return is submitted“, the company indicated “MD STS in Poltava Oblast” as an addressee. However, in column 7 The name of supervisory authority at the main place of registration” the company indicated “MD STS in Kyiv. Because of the addressees names mismatch, the tax authority treated the company’s tax return as non-submitted.
The complainant disagreed with this decision, as he had not received a written notice of the reasons within a five-day statutory period. The enterprise asked the Council for help.

Actions taken: The investigator examined case materials and found the complaint substantiated. The Council recommended that the STS ensure a full, comprehensive and impartial consideration of the company's complaint and accept its tax declaration. The BOC explained that column 8 “Name of the supervisory authority at land plots location to which the tax return is submitted” was not a mandatory detail and couldn’t be the ground for rejecting the tax return. The complainant filled out other mandatory details correctly.

Result achieved: The STS followed the Council’s recommendations and accepted the agricultural company’s tax declaration, as filed according to the procedure established by law without missing submission deadlines. The case was successfully closed.