We regularly share with the audience our complainants' stories.
Company returns UAH 1.9 mn of registration limit
A Kyiv-based company turned to the Business Ombudsman Council back in 2021, having an issue with the capital's tax office. In 2019, tax officials canceled the company's VAT certificate. As a result, the registration limit amount in the electronic VAT administration system (SEA VAT) was reduced by almost UAH 1.9 mn. Later, the court took the company’s side and canceled the tax authority’s decision. Now, the capital STS was obliged to execute the court's decision. Yet, the company independently managed to have the tax authority return it to the VAT payers register. At the same time, the situation couldn’t be resolved at that point, because the tax office still had to adjust the VAT registration limit amount in the SEA by returning the same UAH 1.9 mn written off when the certificate was canceled. As it later turned out, the lack of the necessary software became an obstacle to resolving the issue. After processing the complaint, the Council upheld the complainant’s position and officially communicated with the State Tax Service. Over ten times, the Council discussed the issue of STS in the format of an Expert Group, and also held several working meetings with the participation of the payer. Thus, according to the Tax Code provisions, in case of cancelling the decision to revoke the VAT payer registration, the registration limit amount shall be recalculated within three working days after the date of the decision to renew the VAT payer status in the system. However, as it turned out, for a long time the STS lacked the tools to take this action technically, and practical aspect resolution of this issue was delayed for almost three years. It is noteworthy that the Council issued recommendations to the Ministry of Finance and STS to arrange a technical update of indicators in the SEA VAT in the systemic report “Administering Taxes Paid by Business” (2020). For our payer the STS implemented technical solutions that allowed updating all the payer's indicators in the SEA VAT. The case was closed successfully. In the meantime, the Council has already received new complaints, where the STS planned to use algorithms developed during processing the mentioned complaint to renew lost indicators in SEA VAT as a result of a similar situation.
Tax office returns UAH 5 mn of VAT to the company
A building materials manufacturer from Kremenchuk approached the Business Ombudsman Council, because the tax office reduced the budget refund amount it claimed by UAH 5 mn and accrued a fine worth UAH 260k.
Energoatom returns half a million hryvnias debt to the company
A textile company from Rivne complained to the Business Ombudsman Council that the Enforcement Service did not return money collected from the debtor to the complainant for eight months.
STS renews the company’s fuel trade license
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.
Arrest from the company’s bank account lifted
An agricultural company from Chernihiv region approached the Council with an unusual case. The company received a fine from Ukrtransbezpeka for exceeding dimension and weight standards when transporting cargo.
Complainant returns his share in the company while dishonest notary was blocked access to Unified State Register
This case is an example of the so-called "share fragmentation". A member of a company engaged in agricultural equipment production turned to the Council.
How the company’s VAT payer’s registration was restored
Since February 24, 2022, due to temporary occupation of the city of Melitopol, a flour producing enterprise has lost access to its assets and source documents, as well as access to its bank account. Due to such circumstances, the enterprise operation was actually suspended.
Over UAH 2 mn of fine for an agricompany dropped
An agricultural company from Chernihiv region turned to the Business Ombudsman Council. As a result of the audit, tax officials imposed UAH 1.7 mn of VAT to the company as well asa fine of almost half a million hryvnias for allegedly violating the Tax Code.
A company’s cargo successfully passes customs control
The Kremenchug private enterprise complained that during the customs control, the Volyn customs officers did not allow 18 of the company's trucks cross the Polish-Ukrainian border. The company imported into Ukraine a complex solvent for use in industry.
Law enforcers intensify investigation in the criminal case against agricultural company’s counterparty
A Kyiv-based agricultural company complained to the Business Ombudsman even before the beginning of the full-scale invasion of the russian federation. The company informed the Council law enforcers delayed investigation in the criminal proceedings.
Reservoirs maintenance: STS drops a fine worth UAH 1.2 mn for a well-known international gas stations network
Disagreeing with the tax authority, the company challenged their decision on charging fines to the State Tax Service of Ukraine (STS of Ukraine).
Salt importer from Romania – the decision to adjust the customs value dropped
The company imported salt from Romania and it was not the first time that it had encountered the customs value adjustment. Last year, the court overturned the customs office's decision to adjust the customs value of eight batches of salt imported by the company.