Answers to questions that arise during execution of 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 ...?

Answers to questions that arise during execution of 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"

Question 1.

Application on the impossibility of fulfilling tax obligation, in particular, regarding the land tax payment obligations and real estate tax, received from a taxpayer – legal entity by the supervisory authority at the non-main registration place of such taxpayer (payer of individual taxes). Is such application subject to consideration by the supervisory authority due to the non-main registration place of such taxpayer?

Answer:

Decision/preliminary decision regarding the possibility or impossibility of timely taxpayer’s fulfillment of own tax obligation is taken by the supervisory authority at the main taxpayer’s registration place.

Herewith, Paragraph 8 Section II 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, approved by Order № 225 as of 29.07.2022, (hereinafter – Procedure) stipulates that taxpayers submit application and documents to the supervisory authority in the electronic form by sending through the electronic cabinet or in a paper form by submitting to the supervisory authority at the place of tax address or any service center of the supervisory authority, or sending by mail. In case of submitting application to the supervisory authority at the non-main registration place, consideration is carried out by the supervisory authority to which application was submitted.

Question 2.

If the taxpayer, whose tax address is in the temporarily occupied territory of Ukraine, did not provide documents and information at all to the application, only noted that there is no possibility to fulfill tax obligations – how can the supervisory authority prove the possibility or impossibility of fulfilling tax obligations?

Answer:

Offer the payer to take advantage of an opportunity provided by Paragraph 4 Section II of Procedure and submit application, documents, information simultaneously with the acquisition of opportunity to fulfill one’s tax obligations (registration of tax invoices, submission of reporting, payment of outstanding tax obligations, etc.) as follows by the taxpayer, but not later than 60 calendar days from the first day of a month following the month of renewal of such taxpayer’s possibilities.

In such case, decision/preliminary decision regarding the possibility or impossibility of the taxpayer's timely fulfillment of tax obligation is made after the taxpayer submits such application, documents and information within the time limit specified by the Procedure.

Question 3.

Payers in Applications indicate the impossibility of fulfilling a separate tax obligation (for example, submitting the land tax reporting), while decision does not provide for a list of tax obligations in respect of which such decision is made. Can the taxpayer submit application regarding the impossibility of fulfilling tax obligations solely from one tax, while continuing to submit reporting and pay taxes and levies in other directions?

Answer:

Decision/preliminary decision on the taxpayer’s possibility or impossibility to fulfill tax obligation in time is made with respect to the taxpayer and not with respect to any separate tax/levy.