The STS confirmes company’s right to budget refund worth UAH 386k

Tax issues: Dilatory VAT refund Odesa region

In its practice, the Business Ombudsman Council deals with cases of numerous business appeals regarding the unscrupulous behavior of state bodies. We carefully investigate each situation to understand and resolve the difficulties that entrepreneurs face.
This time we will tell the story of a group of agricultural companies with Swiss investments, which repeatedly appealed to the Business Ombudsman.

According to the audit results, the tax office detected that the company allegedly overestimated the amount of the budget compensation by 386k UAH. The company disagreed  with the results of the tax audit and successfully challenged its results in court. However, the tax office delayed to display information about the budget refund consistency in the relevant register.

Investigating the company’s case, the BOC turned to the relevant interregional State Tax Service department for work with large taxpayers and submitted a complaint for joint consideration by Expert Group. The Council emphasized that according to the Tax Code, the specified amount of budget compensation should be considered as agreed in the Register of applications for the return of the budget compensation amount from the date of recognition of tax notifications-decisions as illegal and/or cancelled.

A comforting piece of news arrived later – after the meeting of the Expert Group with the BOC participation, the tax office reflected the amount of budget compensation in the amount of 386k UAH as consistent and soon the specified funds were transferred to the taxpayer’s bank account.

Next case:: STS accepts the company's income tax return