Rivne District Administrative Court supported position of the State Tax Service of Ukraine in a dispute with one tobacco manufacturer and recognized as legitimate tax notifications-decisions, which additionally accrued more than 3.2 billion UAH of tax liabilities to the enterprise.

This was informed by acting Head of the State Tax Service, Lesya Karnaukh. 

"During one of the tax audits, our employees detected that the enterprise lacked significant amounts of tobacco raw materials and filters. Although they should have been in the records. Enterprise’s representatives explained their absence as theft and even received a certificate from the Chamber of Commerce and Industry regarding the force majeure. However, neither during the audit in court nor in the court did documents were provided by the enterprise confirming existence of grounds for exemption from paying taxes provided for by the law" – she noted. 

Court agreed with conclusions of the State Tax Service. And confirmed that the manufacturer did not prove causal connection between the stated circumstances and product loss. In addition, the enterprise was unable to refute violations established by the audit.

Court's decision in case once again confirmed that principle of inevitability of liability applies regardless of the scale of business or the payer’s status.

 In case of appeal, there is a hope that the law and evidence will continue to be decisive, and position of the State Tax Service will find its support in the Court of appeal.

“This is how fair competitive environment is formed, where everyone works according to the same rules and laws. State Tax Service consistently defends interests of the state and legality of its decisions. And everyone who violates requirements of tax legislation must bear responsibility stipulated by the law" – Lesya Karnauch stated. 

This is exactly what the Court confirmed in case 460/8431/25.