Court satisfied claims of tax authorities for the collection of almost 41.4 million UAH of tax debt from the debtor’s accounts

Press service of the State Tax Service of Ukraine, published 30 December 2022 at 10:17 Chapter: News

District administrative court of the Kyiv city supported position of Main Directorate of the State Tax Service of the Kyiv city in case № 640/31904/20 on the collection of taxpayer’s funds from all accounts opened in banks that serve this taxpayer in the amount of tax debt totaling almost 41.4 million UAH.

In the judicial procedure, it was established that the defendant has a value-added tax debt for the total amount of 41.4 million UAH, which arose on the basis of tax notifications-decisions.

Since amount owed by the defendant has not been paid voluntarily, the plaintiff considers this amount to be a tax debt and requests to collect it in the judicial procedure.

Article 59 of the Tax Code of Ukraine (hereinafter – Code) stipulates that in case that the taxpayer does not pay agreed amount of monetary liability within the time limit established by the law, the controlling body sends (hands over) tax claim in order specified for sending (handing over) tax notification-decision.

For fulfillment of prescriptions of Article 59 of the Code, the tax claim was sent to the debtor’s address by the controlling body, that was received by the debtor’s representative, which is confirmed by registered mail delivery notification.

Controlling body takes measures on the taxpayer’s behalf and for the state’s benefit to repay the tax debt of such taxpayer by collecting funds that are in the taxpayer’s possession, and in case of their lack – by selling property of such taxpayer that is in a tax lien.

Paragraph 95.3 Article 95 of the Code establishes that collection of funds from the taxpayer’s accounts in banks that serve such taxpayer is carried out according to the court decision, which is sent for execution to the controlling bodies in the tax debt amount or its part.

Under such circumstances, the court comes to the conclusion that there are grounds for collecting tax debt from the defendant’s bank accounts, according to Paragraph 95.3 of the Code, as a result of which claims are subject to satisfaction.

By the decision of the District administrative court of the Kyiv city as of 08.12.2022 in case № 640/31904/20, claims of Main Directorate of the State Tax Service of the Kyiv city regarding collection of funds from the taxpayer’s bank accounts for the tax debt repayment of such taxpayer were fully satisfied.