The Tax Office excluded unreconciled tax debt from the integrated card

A company complained to the Business Ombudsman Council about its integrated card showing unreconciled tax liabilities. Earlier, as a result of the audit, the tax authority charged the company almost UAH 3 mn of the main VAT payment, penalties worth UAH 700 k and reduced the VAT negative value by UAH 9 mn. The applicant immediately challenged tax notifications-decisions. However, due to the armed aggression of the russian federation, the company’s complaint, sent by mail, was on its way to the tax service for over two months. Therefore, an unreconciled tax debt was shown on the payer’s integrated card.
After processing the company’s appeal, BOC turned to the tax service and asked to exclude the unreconciled tax debt from the payer’s integrated card. It’s all because it is in the process of appeal, and all the complainant’s payments were credited in the priority order  to repay the unreconciled tax debt.
During the discussion with the tax authority, the Council noted that, in accordance with the Tax Code of Ukraine norms, having a ten-day deadline, the applicant submitted the complaint on time – on the sixth working day. Hence, from the date of filing the complaint until the end of the administrative appeal procedure, the payer did not have to fulfill tax obligations, since during this period the monetary obligation amount was considered unreconciled.