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According to a rough calculation, it can be stated that up to 50 judges in the system of administrative justice are exclusively engaged in consideration of cases on blocking of tax invoices over the past five years. It can be assumed that the annual amount of budget expenses for consideration of court cases for blocking tax invoices exceeds UAH 50 million.

The number of tax officials involved in blocking tax invoices is unknown. But considering 2 million blocked invoices, 12,000 submitted tables on the activity of taxpayers, one can talk about hundreds, and maybe even thousands of tax officials involved in blocking tax invoices. These are also millions of hryvnias of budget funds for the maintenance of these people.

Taxpayers’ costs for ensuring unblocking tax invoices (administrative staff, lawyers, preparation of documents) are tens of millions of hryvnias in aggregate across the country.

What is all this for? Is it for a violation of the constitutional rights of taxpayers to peaceful possession of property to become the norm? Or is it to “wash” out of business tens of billions of hryvnias of funds that are blocked, and which businesses are deprived of the opportunity to use, which lose value due to inflationary processes?

To stop this “crime” quickly, it is needed to provide that tax liabilities on blocked tax invoices shall not be recognized in the tax return until the moment such tax invoice is unblocked.

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

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