Court supported tax debt collection in the amount of almost 19.9 million UAH

Press service of the State Tax Service of Ukraine, published 30 January 2023 at 10:52 Chapter: News

District Administrative Court of Kyiv city supported position of Main Directorate of the State Tax Service in Kyiv city in case № 640/14855/22 on the tax debt collection in the amount of almost 19.9 million UAH.

In the court procedure, it was established that the defendant has the value-added tax debt in the amount of almost 19.9 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 the tax debt and requested to collect it in court.

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

Pursuant to provisions of Article 59 of the Tax Code of Ukraine, the controlling body sent tax demand to the taxpayer’s address, which was received by the taxpayer’s representative, which is confirmed by registered mail delivery notification.

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

Under these circumstances, the court concluded that there are grounds for the tax debt collection from the defendant’s bank accounts according to Paragraph 95.3 Article 95 of the Tax Code of Ukraine, as a result of which claims are satisfied.

By the decision of the District Administrative Court of Kyiv city as of 30.11.2022 in case № 640/14855/22, claims of Main Directorate of the State Tax Service in Kyiv city regarding the value added tax debt collection from the taxpayer’s accounts opened in servicing banks were fully satisfied.