Court confirmed the legitimacy of tax notification-decision for 13.17 million UAH issued by Eastern Interregional Directorate of the STS for work with large taxpayers.
Panel of judges of the First Administrative Court of Appeal upheld position of Eastern Interregional Directorate of the STS for work with large taxpayers and concluded that the taxpayer’s failure to comply with the deadline for registration of tax invoices in the Unified register of tax invoices results in application of liability in the form of a fine, amount of which depends on the number of missed days of registration.
Court of Appeal noted that in order to resolve issue regarding the presence / absence of grounds for taxpayer’s liability for the delay in registration of tax invoices, it is necessary to establish reasons for such omission and check whether the taxpayer has taken all dependent actions to properly perform tax liability for timely registration of the specified documents. However, the taxpayer has not provided any evidence that he has taken all actions dependent on him in order to properly fulfill tax obligation for the timely registration of disputed tax invoices.
Similar legal conclusion is set out in Decisions of the Supreme Court as of 28.02.2020 in case №825 / 824/17 and as of 17.07.2020 in case № 821/1165/16.
Panel of judges noted that according to the provisions of this rule, if amount determined according to Paragraph 200-1.3 Article 200-1 of the Tax Code of Ukraine is less than amount of tax in the tax invoice and / or adjustment calculation that the taxpayer must register in the Unified register of tax invoices, the payer is obliged to transfer required amount of funds from his current account to the account in Electronic administration system of the value added tax.
Court of Appeal summarized that the plaintiff’s reference to the taxpayer’s right to register tax invoice and / or adjustment calculation in the Unified register of tax invoices within 365 calendar days following the date of occurrence of tax liabilities reflected in the relevant tax invoices and / or adjustment calculation is unfounded, as it is not provided by current legislation.
First Administrative Court of Appeal made a Decision to dismiss appeal of the LLC “Furlender Windtechnology” and to leave unchanged Decision of the Court of first instance on the refusal to satisfy claims for illegality and cancellation of issued tax notification-decision.
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