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Emarket Ukraine gets tax charge worth over UAH 71mn cancelled


Subject of complaint: Main Department of State Fiscal Service in  Kyiv (MD of SFS Kyiv), State Fiscal Service of Ukraine (SFS)

Complaint in brief: In August 2016, TOV Emarket Ukraine, an advertising business that hosts an online platform called on which users can design and display ads, turned to the BOC to help challenge the results of a tax audit carried out by the Kyiv SFS office. The audit resulted in a tax charge against the Complainant worth over UAH 71mn. The Complainant was challenging the charge in line with SFS procedures and asked the BOC to ensure that the complaint would be properly considered by the SFS.

Action taken: Having researched the matter, the BOC investigator sent a request to the SFS to ensure a comprehensive review of the Complainant’s challenge. On September 21, the BOC investigator participated in the hearing of the complaint at the SFS. 

Result achieved: As a result of the BOC’s involvement, on October 13, the SFS cancelled the tax charge in full. The case was closed.