Does the liability apply if there is no opportunity to submit application and all supporting documents?

Is the taxpayer responsible, who does not have opportunity to submit application and all supporting documents about the impossibility of fulfilling tax obligations according to Order of the Ministry of Finance of Ukraine № 225 as of 29.07.2022 "On approval of Procedure for confirming possibility or impossibility of the taxpayer's fulfillment of obligations specified in Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine" (hereinafter – Procedure).

Paragraph 4 of Section II of Procedure stipulates that taxpayers have a right to submit application, documents, information about the impossibility of fulfilling tax obligations simultaneously with acquisition of ability to fulfill one of tax obligations (registration of tax invoices, submission of reporting, payment of unpaid tax obligations, etc.) by such taxpayer but not later than 60 calendar days from the first day of a month following the month of renewal of such taxpayer’s opportunities.

Taxpayers who acquired ability to fulfill one of tax obligations (registration of tax invoices, submission of reporting, payment of undone tax liability, etc.) and did not submit applications in an arbitrary form within the time limits established by Paragraphs 3 and 4 Section II of Procedure and relevant documents (copies of documents) confirming the impossibility of fulfilling tax obligation provided for by the Tax Code of Ukraine or other legislation, control over the implementation of which is entrusted to the supervisory authorities or in respect of which the supervisory authority has made a reasoned decision regarding the possibility of such  taxpayer timely fulfilling tax obligation, are considered to be able to fulfill tax obligations in a timely manner within the time limits specified by the Tax Code of Ukraine or other legislation, control over the implementation of which is entrusted to the supervisory authorities (Paragraph 7 Section II of Procedure).

Regarding payers, who do not have opportunity to submit application and all supporting documents about the impossibility of fulfilling tax obligations according to requirements of Procedure, the controlling body does not apply responsibility.