STS renews the company’s fuel trade license

Tax issues: Other issues Kyiv

The tax authority revoked the fuel distributor’s wholesale fuel trade license due to absence of a company at its location (as indicated in the license).

Tax officers were unable to conduct an audit because the company was allegedly absent from the specified address. In addition, the company’s managers were also absent at the time of the inspection.

While working on the complaint, the Council found out that due to regular rocket attacks, the company transferred employees to remote work mode, which was confirmed by documents. Alongside this, the company provided the tax authority with confirmation of office lease at the location address, which was also mentioned in the Taxable Objects Register. At the same time, during the audit, the tax office did not record the fact of the company’s “absence” of multimedia devices, which is required by law, and sent the inspection report and the license revocation order as soon as possible to another address next to the company’s office.

The Council agreed with the fact that during the audit tax officials committed a number of procedural violations and sent a letter to the State Tax Service of Ukraine (STS of Ukraine). The Council emphasized that state bodies’ decisions should be proportionate to the situation or violation, if such was committed by business. The Council participated in the open review of the complaint with the participation of the complainant and the STS of Ukraine. As a result, the Council’s arguments were accepted. The tax authority satisfied the company’s complaint and renewed its wholesale fuel trade license.



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