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Tax authorities defended in courts correctness of additional accrual of 31.3 million UAH to the enterprise

, published 10 June 2021 at 09:30

Kirovohrad District Administrative Court upheld position of Main Directorate of the STS in Kirovohrad region and concluded that the private small enterprise “Firma Vit” illegally included the VAT amount specified in tax invoices to the tax credit for July 2020, which were registered in the Unified register of tax invoices in August 2020.

The Court, among other things, pointed out that the controlling body has authority during the off-site audit to investigate correctness of the taxpayer’s tax credit, timeliness of payment of the VAT amount (monetary) liability on a basis of the VAT tax reporting for July 2020 and data from the Unified register of tax invoices.

In addition, the Court rejected the plaintiff’s argumentations regarding the violation of procedure for sending an act of the off-site audit by the Main Directorate of the STS in Kirovohrad region and adoption of relevant tax notification-decision. The Court summarized that officials of the controlling body have no obligation to identify a person who received registered letter on the taxpayer’s behalf, to which the audit act was sent or to check his / her powers.

Kirovohrad District Administrative Court made a Decision as of 19.04.2021 in the case № 340/5382/20 to deny in satisfaction claims of the private small enterprise “Firma Vit” on the recognition of illegal and cancellation of tax notification-decision.

As follows, the Court confirmed legality of tax notification -decision for 31.3 million UAH issued by Main Directorate of the STS in Kirovohrad region.

 

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