Court supported position of the State Tax Service regarding the tax debt collection totaling 29.6 million UAH

Press service of the State Tax Service of Ukraine, published 16 February 2023 at 09:50 Chapter: News

Kyiv District Administrative Court supported position of Main Directorate of the State Tax Service in Kyiv region in case № 320/8671/21 on the tax debt collection totaling 29.6 million UAH.

In a court order, it was established that the taxpayer owes tax debt in the amount of 29.6 million UAH as a result of non-payment of the agreed value added tax obligations.

Paragraph 58.3 Article 58 of the Tax Code of Ukraine stipulates that tax notification-decision is considered to be duly delivered to the taxpayer (except for individuals), if it is sent according to procedure specified in Article 42 of the Tax Code of Ukraine.

Paragraph 42.2 Article 42 of the Tax Code of Ukraine stipulates that documents are considered duly handed if they are sent to the address (location, tax address) of the taxpayer by registered letter with delivery notification or personally delivered to the taxpayer or his / her legal or authorized representative.

Paragraph 38.1 Article 38 of the Tax Code of Ukraine stipulates that fulfillment of tax obligation is recognized as the taxpayer’s payment of relevant amounts of tax obligations in full amount within a period established by tax legislation.

Paragraph 95.1 Article 95 of the Tax Code of Ukraine stipulates that the controlling body takes measures on the taxpayer’s behalf and for benefit of the state to repay tax debt of such taxpayer by collecting funds that are in his / her possession and in case of their insufficiency, by selling property of such taxpayer that is in a tax lien.

Therefore, by the decision of the Kyiv District Administrative Court as of 29.08.2022 in case № 320/8671/21 claims of Main Directorate of the State Tax Service in Kyiv region regarding the tax debt collection from the taxpayer were fully satisfied.