+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.


The status of “risky”: To appeal or not to appeal?

23 November, 2022 Newsletters

The Supreme Court of Ukraine in the Resolution as of August 5, 2022, once again indicated that assigning taxpayer to the list of taxpayers who meet the risk criteria does not violate the rights and interests of such a taxpayer.

The main thing in this case is that the Supreme Court has been governed by the Procedure No. 117, which has already expired. And the new Procedure for suspension of the registration of a tax invoice/calculation of adjustment No. 1165 provides for the right of the taxpayer to appeal such assigning to the list of risky taxpayers.

This is extremely logical, because the primary source of the problem for the taxpayer is his classification as “risky”, and the blocking of tax invoices and the subsequent refusal to register are consequences of such assignment of the taxpayer to the list of risky.

It should be noted that the Supreme Court has already established a permanent position that such assigning to the list of risky, made on the basis of Procedure No. 1165, unlike the one made on the basis of Procedure No. 117, is a subject to appeal.

The full version of the article is available in Ukrainian by the link.

Kind regards,

© WTS Consulting LLC, 2022

Views 1341


Criminal method of tax administration 01 April, 2024    458

Templates of notification of a crime based on Article 366 “Official forgery” / Article 367 “Official negligence” of the Criminal Code of Ukraine 01 April, 2024    73

Order of the State Tax Service of Ukraine No. 204 as of May 12, 2020, on arrangement of work of the Commissions dealing with suspension of registration of Tax Invoice / Adjustment Calculation in the Unified Register of Tax Invoices 26 January, 2024    1058

Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period?
19 January, 2024    344

Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association 28 September, 2023    304

Is a taxpayer entitled to submit to the court documents, which were not previously provided to the tax authority, and is there a ground for the court to disregard these documents? 15 May, 2023    1964

The District Administrative Court of Kyiv will be liquidated. What does this mean for the parties whose cases are under consideration in the court? 13 December, 2022    773

The tax authorities will not pay a court fee when applying to the court for recovering a tax debt and Unified Social Contribution debt 08 November, 2022    577

Amendments to the list of documentary off-plan audits, which are allowed to be carried out for the period before the termination or cancellation of martial law 07 November, 2022    883

How should business interpret announcement of the 10-10-10 (+3) tax reform 13 September, 2022    732

Tax legislation in conditions of the martial law in Ukraine 07 March, 2022    1950

What changes have been made to the Tax Code since January 01, 2022 by Law No. 1914 25 January, 2022    3256