Subject of complaint: State Fiscal Service (SFS)
Complaint in brief: On June 9, 2018, a Ukrainian subsidiary of the world computer corporation appealed to the Council. The Complainant could not get a budget VAT refund.
In mid-April, the company appealed to the SFS for a refund of VAT UAH 1 mn. However, as of early June, the tax authority ignored its appeal. So, the company lodged a complaint with the General Directorate of the SFS in Kyiv (GD SFS) and turned to the Council for help.
Actions taken: Having examined case materials, the Council supported the Complainant’s position. The Council investigator asked the GD SFS in Kyiv in writing to check the reasons for delay and eliminate them. The tax authority replied that there was a positive balance in the system of electronic administration (SEA) was only UAH 200k. As it turned out, the company used a part of money from its account in the SEA VAT but, due to a technical error, the amount of about one million hryvnias continued to be displayed in the system.
At the trilateral meeting the company agreed to claim for only UAH 200k of the refund and, consequently, filed a new application for VAT refund.
Result achieved: The tax authority considered the Complainant’s appeal. In early September, the company received a VAT refund of UAH 200k. The case was closed successfully.
