Court supported position of the State Tax Service regarding tax debt collection in the amount of 25.1 million UAH

Volyn district administrative court supported position of Main Directorate of the State Tax Service in Volyn region in case № 140/6825/22 on the tax debt collection in the amount of 25.1 million UAH.

Article 59 of the Tax Code of Ukraine stipulates that if the taxpayer does not pay agreed amount of monetary liability within the time limit established by the law, the controlling body sends (hands over) tax claim in order specified for sending (handing over) tax notification-decision.

In fulfillment of prescriptions of Article 59 of the Tax Code of Ukraine, if after sending (handing over) tax claim, amount of the tax debt has changed, but the tax debt has not been repaid in full amount, tax claim is not additionally sent (handed over).

Paragraphs 95.1 – 95.3 Article 95 of the Tax Code of Ukraine determine that the controlling body takes measures on the taxpayer’s behalf and for the state’s benefit 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 tax lien. Collection of funds and sale of the taxpayer's property are carried out not earlier than 30 calendar days after the date of sending (handing over) tax claim to such taxpayer. Collection of funds from the taxpayer's accounts in banks that serve 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 sphere of the treasury service of budgetary funds, is carried out by the court decision, which is sent to the controlling bodies for execution in amount of the tax debt amount or its part.

Court came to the conclusion that stated amount is agreed upon and is the defendant's tax debt to the budget, which has not been paid and is subject to collection from accounts that serve such taxpayer.

By the decision of the Volyn district administrative court as of 30.01.2023 in case № 140/6825/22, claims of Main Directorate of the State Tax Service in Volyn region for collection of funds from the taxpayer’s bank accounts to repay the tax debt of such taxpayer were fully satisfied.