District Administrative Court of Kyiv city upheld position of Main Directorate of the State Tax Service in Kyiv city in case № 640/16699/22 regarding the tax debt collection in the amount of almost 54.6 million UAH from the taxpayer's bank accounts.
Court established that according to the postal delivery notification, the tax claim was delivered to the defendant, but the latter left it without responding.
If the tax debt amount increases (decreases) for the taxpayer to whom tax claim has been sent (handed), the entire tax debt amount of such taxpayer existing on the day of repayment is subject to repayment. If after sending (handing over) tax claim, the tax debt amount has changed, but the tax debt has not been repaid in full, the tax claim is not additionally sent (not handed over).
Controlling body takes measures on the taxpayer’s behalf and for benefit of the state to repay tax debt of such taxpayer by collecting funds that are in his / her possession and in case of their insufficiency by selling property of such taxpayer that is in a tax lien.
Collection of funds from the taxpayer's accounts in banks serving such taxpayer and from the taxpayer's accounts in the value added tax electronic administration system, opened in the central body of executive power, which implements state policy in the treasury service of budget funds, is carried out by the Court decision, which is sent to the controlling bodies for execution, in the tax debt amount or its part.
Collection of funds is carried out at the expense of the tax debt repayment at the expense of cash belonging to such taxpayer. Collection of cash funds is carried out according to procedure determined by the Cabinet of Ministers of Ukraine.