A company engaged in wholesale fuel trade contacted the Business Ombudsman Council with a request to reinstate a license that had been suspended by a decision of the tax authority.
The basis for this decision was an act on the impossibility of conducting a factual inspection — tax inspectors did not record the presence of company representatives at the place of business, despite a notice on the office door indicating remote work. At the same time, the complainant was not provided with any supporting materials required by law, such as the actual date of the visit or a request from the tax authority for representatives to be present in the office. The company discovered the license suspension accidentally — through its taxpayer e-cabinet.
After analyzing the circumstances of the case, the Council identified a number of significant procedural violations by the tax authority. In particular, the inspection was carried out before the officially designated start date, the act on the impossibility of inspection was registered with a delay, and the referenced photo evidence lacked both the date and time of capture. Moreover, the tax authority did not provide other evidence that would justify the impossibility of conducting the inspection.
The company submitted documents to the Council confirming its presence at the registered business address — a lease agreement, premises handover acts, regular rental payments, photos of the workplace, as well as an internal order transferring all employees to remote work due to martial law. One of the tax authority’s own photos even showed the notice on the office door about remote work and listed contact phone numbers. However, there was no evidence that tax officials attempted to call these numbers or contact the company’s representatives.
The Council addressed the State Tax Service of Ukraine with a reasoned letter outlining its position and drawing attention to the violations of the inspection procedure, the lack of valid evidence, and the legal inappropriateness of suspending the license.
Thanks to the Council’s intervention, the complaint was considered on the merits, and within a few weeks, the company received notification that the tax authority’s decision had been canceled. The license was reinstated, and the business was able to resume lawful economic activity without obstacles.
