Conduction of business operations: border between reality and fictitiousness – round table with participation of the State Tax Service

State Tax Service of Ukraine joined the round table " Conduction of business operations: border of reality and fictitiousness", organized by the Ukrainian National Bar Association with participation of judges of the Cassation administrative court as a part of the Supreme Court, representatives of the Committee on Customs and Tax Law of the Ukrainian National Bar Association and the Bar Council of Ukraine.

Deputy Director of the Legal Support Department of the State Tax Service Serhii Fedorov drew attention of taxpayers to the tax evasion prevention, reality of operations and their documentary confirmation on the example of decision of the Cassation administrative court as a part of the Supreme Court as of 05.05.2023, case No. 1340/5998/18, which confirmed legality of tax assessments.

In connection with the fact that Ukraine is in a state of war and many enterprises loose primary documents, the State Tax Service focused attention on actions of taxpayers in case of loss of documents on the example of case No. 420/9587/20.

In this case, the Cassation administrative court as a part of the Supreme Court issued ruling as of 27.04.2023, which supported position of Main Directorate of the State Tax Service in the Odesa region and concluded that there are no grounds for granting a deadline for restoration of lost documents to the taxpayer in case that appropriate measures are not taken in case of disappearance (destruction) of primary documents. Representative of the State Tax Service informed about changes in tax legislation regarding the loss of primary documents as a result of war, namely, specifics of taking actions provided for by Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine.

Participants of the event were informed about the application mechanism of certain norms of tax legislation, which were introduced during the martial law, as well as about positive experience in drafting procedural documents and the availability of current court practice.