During October-December 2024, the Business Ombudsman Council received 269 complaints and closed 167 cases. Investigation of 82 cases is ongoing. Thus, in the reporting quarter, the Council saved UAH 1.6 bn for businesses.
Tax (64%), customs (4%) and law enforcement bodies (11%) were among the most common complainees. In the reporting quarter, the Council observed an increase in cases of challenging tax audits results − 52 out of 172 complaints. Meanwhile, problems with SMKOR remained at the same level (the Council includes appeals related to tax invoice suspensions, inclusion in risky taxpayers’ lists and non-enforcement of court decisions on tax invoices registration in this category). Their number accounted for 52% of the total number of tax complaints, which is less compared to the previous quarter (58%).
Keeping abreast of changes in the SMKOR system based on the Council’s first own-initiative investigation results, the institution continues paying attention to analyzing statistics on invoice suspensions. About 9.6% of payers faced invoice registration suspension in October-December 2024 (which is less than the figures of 2022, when about 20-30% of payers faced it), but slightly more than in June 2024 (8.74%).
“Considering recent staff changes in the State Tax Service and the articulated desire to resolve problematic business issues, we hope for changes resulting in fewer complaints about tax authorities. At the Business Ombudsman Council, we positively assessed the first meeting of the new Head of the State Tax Service with business associations and welcome openness and readiness of tax officials for dialogue with the business community. Meanwhile, when participating in such meetings, I always remind that the necessary first step for a civil servant is to move away from the passive-aggressive style of treating business, which would level the state’s legislative efforts,” noted Business Ombudsman Roman Waschuk.
The Council’s report focus was business problems in the energy sector. In particular, the institution paid special attention to the case of its complainant − an international investor in the renewable energy sector − on solar power plants depreciation. The Council advocates the development of a draft explanation on solar power plants depreciation rules to ensure legal certainty in this area and create more favourable conditions for investors in the Ukrainian renewable energy market.
As of the end of 2024, the Council has engaged legal, infrastructure and construction experts to create a new Policy & Recovery team. Having examined challenges of engaging the private sector in recovery projects, the Council will share its first impressions and recommendations with the public on February 17, 2025, during a press conference. See the announcement here.
BOC is working as usual. You can submit a complaint via the form on our website.
You can read the report by following the link.