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Business Ombudsman to investigate situation around tax invoices suspension and risky taxpayers' list

05.12.2022

Taking into account a great public demand for an unbiased and impartial assessment of the situation developed around tax invoices registration suspension and inclusion of payers in the risky list, the Business Ombudsman decided to conduct the first investigation on mentioned issues on his own initiative.

Such an investigation will be a continuation of the Council's ongoing work towards solving SMKOR-related business problems, which has been in progress since 2019 and resulted both in changing approaches of participants of relevant relations, and in changing the legislation. In particular, the investigation is intended to outline the real problems of SMKOR operations; identify the main and secondary problems of business entities; provide recommendations to the state and business; arrive at an understanding on ways of solving problematic issues.

Please note that the investigation will not only deal with the facts of an abnormal increase in the number of suspended (blocked) invoices during October-November 2022 but will be more focused on finding effective solutions to settle the problem with the need for further improvement of the legislation.

As part of the investigation, the Council is going to collect statistical information on tax invoices suspension, analyze several thousand individual complaints about  SMKOR (regarding registration of tax invoices/adjustment calculations, data  tables acceptance, recognition as risky payers), which were under Council's consideration, to provide the current situation assessment and reaction of authorities and business to it, as well as to evaluate the State Tax Service communication platforms and hotlines operation.

If you have personally experienced problems in SMKOR and have information (concrete examples of violations by state bodies or payers; ideas for improving SMKOR operations, etc.), which, in your opinion, could serve well for the investigation, please contact the Council by e-mail: (info@boi.org.ua, with "SMKOR" in the subject of the letter).