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Tax service accepts private entrepreneur’s data table

05.11.2021

Complainee: The State Tax Service (STS), the Main Department of the STS in Rivne Oblast (MD STS)

Complaint in brief: The Business Ombudsman Council received a complaint from a private entrepreneur from Rivne  dealing with cargo operations. The entrepreneur complained that the tax service had not accepted the data table and suspended the VAT invoice. The MD STS referred to the fact that types of entrepreneurial activity indicated in the data table did not correspond to existing fixed assets of a taxpayer. Having taken remarks into account, the complainant repeatedly submitted the data table. Nevertheless, the tax service again rejected the entrepreneur’s document. Therefore, he approached the BOC asking for help. 

Actions taken: The investigator examined the case materials and acknowledged the complaint was substantiated. The Council asked the MD STS to explain what documents the complaint should provide so that the data table could be  accepted. The BOC emphasized that the private entrepreneur submitted extensive information regarding existing fixed assets and real abilities of his entrepreneurial activity. In particular, the Council highlighted that norms of the tax legislation did not define a certain amount of material and/or labor resources during entrepreneurial activity.

Result achieved: The tax service upheld the Council’s recommendations and accepted the complaint’s data table. The case was successfully closed.