Court confirmed legality of the actual audit and additional accrual of 10.8 million UAH to the limited liability company

Court confirmed the legitimacy of tax notification-decision for 10.8 million UAH issued by Main Directorate of the STS in Khmelnytskyi region.

Panel of judges of the Sixth Administrative Court of Appeal upheld position of Main Directorate of the STS in Khmelnytskyi region and concluded that appealing the audit order is incorrectly chosen way to protect the infringed right, as audit was admitted, therefore the controlling body actually exercised its competence to conduct such audit and formalize its results.

Sixth Administrative Court of Appeal paid attention to the fact that the appellant’s argumentations that order should indicate possible plaintiff’s legislative violations are erroneous because according to Paragraph 81.1 of the Criminal Code of Ukraine the order states, inter alia, the grounds for audit defined by the Code and not information on the business entity’s violation of relevant legislation.

Court of Appeal summarized that absence of equipped level and flow meters of the LLC “ATP 044” was not refuted in any way. Payer also did not prove the fact of sending application for amendments to license to the controlling body, which does not refute conclusion of Main Directorate of the STS in Khmelnytskyi region.

Sixth Administrative Court of Appeal made a Decision to dismiss appeal of the LLC “ATP 044” and to leave unchanged Decision of the court of first instance on the refusal to satisfy claims for recognition of notification-decision as illegal and cancellation of order for actual audit.

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