SFS cancels an audit-based tax notification-decision worth UAH 11.2mn

Tax issues: Inspections by state tax and fiscal agencies Kyiv

Subject of complaint: Interregional Main Department of the State Fiscal Service of Ukraine (IMD of SFS), Central Office for Large Taxpayers, State Fiscal Service of Ukraine (SFS)
Complaint in brief: The Complainant addressed the BOC regarding results of tax audit carried out by the IMD of SFS’s Central Office for Large Taxpayers. Based on the conclusions of the tax audit, tax authorities issued a tax notification-decision including fines worth UAH 11,2 mn. The Complainant challenged the tax audit results with the Central Office for Large Taxpayers and the SFS, and also asked the BOC to participate in the SFS’s review of the complaint.
Actions taken: On July 15, 2016, the BOC provided the SFS with a letter of recommendations to ensure an objective, unbiased review of the Complainant’s appeal. On July 19, the BOC investigator participated in the hearing of the Complainant’s appeal by the SFS. As a result SFS decided to withdraw the tax notification-decision in its entirety.
Result achieved: On August 10, the Complainant informed the BOC that SFS had withdrawn the tax notification and the case was successfully closed.

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