Subject of complaint: Large Taxpayers’ Office (LTO), State Fiscal Service (SFS) of Ukraine
Complaint in brief: On April 27, 2017, the Representative office of Kalpataru Power Transmission Limited, a world famous builder of power stations and telecoms facilities registered in Kyiv, turned to the BOC to help challenge a tax order from Large Taxpayers’ Office. LTO officials discovered that, in April 2016, when paying corporate profit tax worth over UAH 41.7mn, the Complainant had used the wrong budget classification code. Due to this violation, the Office imposed on Complainant a fine of over UAH 300,000 and required the company to pay the corporate profit tax a second time.
Actions taken: On May 10, the BOC investigator took part in an administrative hearing of the complaint at the SFS, where he asked SFS officials to objectively consider the Complainant’s case and to facilitate to cancellation of the LTO’s unjustified decision.
Result achieved: The LTO shifted the funds paid by the Complainant to the correct budget classification. On May 23, the Complainant informed the Council that the tax order to extinguish the tax liability had been revoked and the decision to impose a fine cancelled. The Council closed the case less that in a month.
05.07.2017