Court supported position of tax officials

Supreme Court, as a part of panel of judges of the Cassation administrative court, supported position of the controlling body regarding compliance with requirements of Paragraphs 79.2 Article 79, 42.2, 42.5 Article 42 of the Tax Code of Ukraine, since a copy of order on conducting audit as of 18.02.2021 and notification as of 18.02.2021 were sent to the plaintiff at address, specified in the unified state register of legal entities, individuals – entrepreneurs and public organizations, and envelope with the specified documents marked by the postal service was returned to the controlling body’s address before the start of audit, indicating reasons for non-delivery.

Courts noted that according to Paragraphs 1, 2 Section IX of Regulation on registration of individuals in the State register of individuals – taxpayers, approved by Order of the Ministry of Finance of Ukraine №822as of 29.09.2017, individuals-taxpayers are obliged to submit to the controlling bodies information on changes to data entered in the Account card or Notification (for individuals who, due to their religious beliefs, refuse to accept registration number of the taxpayer's account card and have a mark in passport), within a month from the date of occurrence of such changes by submitting Application in form №5DR (annex 12) or Application in form №5DRP (annex 13), respectively.

Individuals submit these applications in person or through a representative to the controlling body at their tax address (residence place), and in case of a change of residence – to the controlling body at new residence place. Individuals who are temporarily outside of their residence place submit these applications in person or through a representative to any controlling body.  

Therefore, as correctly indicated by the Appellate court, procedure for making changes to the State register and data of registration card is connected with fulfillment by individual as a taxpayer of obligation to apply to the controlling body with appropriate application form №5DR.

However, the claimant did not provide evidence of applying to the tax authority with a corresponding application.

By decision of the Supreme Court as a part of panel of judges of the Cassation administrative court as of 30.01.2024 in case №380/15525/21 the taxpayer’s cassation appeal was dismissed, and decision of the Third administrative appellate court as of 09.08.2022 in case №380/15525/ 21 was left unchanged.