Court confirmed validity of the STS actions to accrue 2 million UAH to an enterprising citizen

Press service of the State Tax Service of Ukraine, published 09 November 2020 at 14:21 Chapter: News

Decision of Vinnytsia the Court of Appeal confirmed the legitimacy of notifications – decisions made by the Main Directorate of the STS in Khmelnytskyi region based on results of a documentary audit of an individual who did not pay more than 2 million UAH to the budget.

This individual, not being registered as a business entity, sold goods via the Internet. Thus for such commerce the enterprising citizen received income in the form of money transfers to the card accounts opened in a commercial bank, without payment of taxes.

According to the audit results, more than 2 million UAH was additionally accrued, in particular, the personal income tax totaling 964 thousand UAH, military levy – more than 80 thousand UAH, single social contribution – 292 thousand UAH, the VAT totaling 788 thousand UAH and 680 UAH of financial sanctions for non-submission of reporting.

As of today, tax notifications – decisions made after the audit results have entered into force. STS takes measures to collect debts to the budget.