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Decision on VAT payer registration rescinded

27.09.2021

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

Complaint in brief: The Business Ombudsman's Council received a complaint from a company trading in healthy food products. The company complained the tax service had revoked its VAT payer registration certificate. According to the tax authority, the company allegedly did not file VAT returns for twelve consecutive months or filed tax returns indicating no trade turnover. Since the company timely submitted all tax returns reflecting the volume of supply/purchase of goods/services, already last year it lodged a complaint with the STS. Not having received a response, the company re-submitted the complaint to the tax office and asked the BOC for assistance.

Actions taken: The investigator examined the circumstances of the case and found the complaint substantiated. The Council recommended that the STS ensure a full, comprehensive and impartial consideration of the company's complaint and cancel the decision on VAT payer registration certificate revocation.

Result achieved: The BOC managed to draw the tax authority’s attention to the company's complaint. Two months later, the STS cancelled the decision on VAT registration certificate revocation. The case was successfully closed.