Tax officials proved in Court the legitimacy of issued tax notifications-decisions for 39.71 million UAH to the joint-stock company
Press service of the State Tax Service of Ukraine , published 23 June 2021 at 15:32 Chapter: News
The Second Administrative Court of Appeal upheld position of the Northern interregional directorate of the STS for work with large taxpayers and concluded that the JSC “Sumy Machine-Building Research and Production Association” as a tax agent allowed the non-payment (non-transfer) of personal income tax and military levy to the budget in its accrual and deduction from the employees’ income in the form of wages, which corresponds to the violation stipulated in Article 127 of the Civil Code of Ukraine.
The Appellate Court noted that calculation of penalties and fines confirms the fact of repeated taxpayer’s violations of tax legislation in terms of late payment of the personal income tax and military levy. Therefore, it is justified to apply increased amounts of penalties stipulated in Article 127 of the Criminal Code of Ukraine, namely: 25%, 50% and 75%.
Herewith, the Court confirmed legitimacy of the supervisory authority to impose a fine of 510 UAH for each of 12 established facts of non-submission of notification in the form № 20-OPP on taxable objects by the JSC “Sumy Machine-Building Research and Production Association”.
Decision of the Second Administrative Court of Appeal satisfied appeal of the Northern interregional directorate of the STS for work with large taxpayers, canceled Decision of the Court of first instance by which claims for recognition as illegal and cancellation of tax notifications-decisions were partially satisfied. New Resolution was adopted, which rejected this part of the claims.
As follows, the Court confirmed legitimacy of tax notifications-decisions issued by the Northern interregional directorate of the STS for work with large taxpayers for the total amount of 39.71 million UAH.
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