Law firm successfully appeals tax audit results

Tax issues: Inspections by state tax and fiscal agencies Kyiv

Сomplainee: State Tax Service of Ukraine (STS), Main Department of the MD STS in Kyiv City
Complaint in brief: A law firm from Kyiv turned to the Business Ombudsman Council since it disagreed with the tax audit results. Tax officers detected that the complainant delayed payment of the single tax for legal entities and imposed financial penalty on the law firm. It turned out that two years ago the complainant erroneously paid a single tax to another account that transformed into a debt. Although the company further paid taxes on time and in full, the debt actually remained outstanding. The law firm filed an objection to the tax authority, but it could not help change the MD STS’ decision. That is how the complaint appeared in the Council.
Actions taken: Having examined the appeal materials, the investigator acknowledged the complaint as substantiated. The Council recommended the STS to ensure a full, comprehensive and impartial consideration of the company’s complaint. Taking into account quarantine restrictions, the Council organised the complaint’s consideration with the participation of the complainant and the tax authority  by teleconference.
Result achieved: The STS paid respect to the arguments stated and upheld the Council’s recommendations. Along with the disputed decision the financial penalty imposed on the law firm was cancelled. The investigator successfully closed the case.

Next case:: UAH 185 mn of additional tax accruals for the Ukrainian bank cancelled