Court ordered enterprise to pay more than 525 million UAH of the tax debt

Kyiv district administrative court supported position of the Tax Service in case of collecting tax debt from enterprise in the amount of 525.6 million UAH.  

Debt arose due to the enterprise’s failure to pay agreed monetary obligations, which were additionally accrued by the Tax Service.

Failure to pay these amounts became basis for the tax authorities to appeal to the court. In court, the payer did not provide evidence of appealing tax notifications-decisions in administrative or judicial proceedings.

In connection with this, additional amounts became agreed, that is, officially recognized as a debt that must be paid.

According to the law, the tax authority has a right to appeal to the court to collect debt from the enterprise’s bank accounts or from accounts in the VAT electronic administration system through the court decision. If the taxpayer’s property is insufficient, the controlling authority may sell property that is in tax lien to repay tax debt.

The court took into account confirmation by the case materials of the tax debt existence, the tax authorities’ compliance with the tax debt collection procedure established by the law and reached a conclusion on the legality of the Tax Service’s requirements.