Court supported position of tax authorities regarding the tax debt collection from enterprise in the amount of 68.2 million UAH

Press service of the State Tax Service of Ukraine, published 23 March 2023 at 12:22 Chapter: News

Dnipropetrovsk district administrative court supported position of the Eastern Interregional Directorate of the State Tax Service for work with large taxpayers in case № 160/17058/22 on the tax debt collection in the amount of 68.2 million UAH.

Enterprise’s tax debt arose and is recorded in the integrated payer card in the ITC "Tax Block" due to the non-payment of agreed monetary obligations and accrued interest.

No evidences of the tax debt payment in a specified amount by the defendant at time of consideration and resolution of this case were submitted to the court.

Objecting the satisfaction of claims, defendant points out that the tax claims were formed in connection with occurrence of the value added tax debt on products (works, services) produced in Ukraine. Full value added tax debt repayment took place on February 21, 2022, therefore, according to the defendant, these tax claims are revoked.

Court considers defendant's references to be groundless, since the above-specified amount of repaid tax debt is not included in the amount of debt, claims for collection of which are subject of this lawsuit.

Tax claim is formed and sent to the taxpayer for the entire amount of tax debt. However, case materials do not contain evidence that from the moment tax demands were sent to moment the tax authority applied to the court with this lawsuit, the defendant's tax debt was reduced to zero.

As follows, tax claim sent to the taxpayer for the unpaid tax debt does not lose its legal effect.

Therefore, by decision of the Dnipropetrovsk district administrative court as of 10.01.2023 in case № 160/17058/22, claims of the Eastern Interregional Directorate of the State Tax Service for work with large taxpayers on tax debt collection were satisfied.