Court supported position of tax officials regarding the tax debt collection in the amount of 61.6 million UAH

Press service of the State Tax Service of Ukraine, published 13 June 2023 at 14:10 Chapter: News

Kyiv district administrative court supported position of Main Directorate of the State Tax Service in Kyiv city in case No. 320/4245/23 on the tax debt collection in the amount of 61.6 million UAH from settlement accounts of the LLC “Megatara”.

Claims are motivated by the fact that defendant has agreed tax debt in the amount of 61.6 million UAH.

Paragraph 36.1 Article 36 of the Tax Code of Ukraine stipulates that tax liability is recognized as obligation of the taxpayer to calculate, declare and/or pay amount of tax and levy in order and terms specified by this Code.

The specified amount of monetary obligations was contested by the defendant in court proceedings in case No. 826/16658/13-a following lawsuit of the LLC "Megatara" to the controlling body for recognition of invalidity (cancellation) of tax notications-decisions. Kyiv district administrative court satisfied claims in full by its ruling. Kyiv administrative court of appeal left ruling of the Kyiv district administrative court unchanged. Decision of courts of the first and second instance was annulled by ruling of the Supreme Court and case was referred for a new consideration. By decision of the Kyiv district administrative court, the defendant's statement of claim was left without consideration.

Therefore, tax notifications-decisions are agreed.

Paragraph 59.1 Article 59 of the Tax Code of Ukraine determines that in case of non-payment by the taxpayer of agreed amount of monetary obligation within the time limit established by the law, the controlling body sends (hands over) tax demand in order specified for sending (handing over) tax notification-decision.

Controlling body issued tax claim to the defendant, which was sent to the defendant's address, but was returned with note "due to the expiration of storage period."

In case that the post office cannot deliver tax claim to the taxpayer due to the absence of taxpayer's officials at the location, their refusal to accept document, failure to find actual location (location) of the taxpayer, or for other reasons, such tax claim is considered delivered to the taxpayer on the day, indicated by the postal service in delivery notification indicating reason for non-delivery (Clause 3).

As follows, tax claim is considered delivered to the taxpayer, taking into account stated requirements of the Procedure.

Defendant did not provide evidence of contesting tax claim or the tax debt repayment for the specified tax obligations.

Under such circumstances, based on the stated claims, systematic analysis of provisions of current legislation of Ukraine and case materials, taking into account the fact that the defendant did not pay amount owed to the state budget in the amount of 61.6 million UAH within the time limits set by the law; his existence of the specified debt is confirmed by evidence contained in the case file; evidence of repayment of the specified debt by the defendant on the day of decision was not provided, the court came to a conclusion about validity of claims.

Therefore, by decision of the Kyiv district administrative court as of 14.04.2023 in case No. 320/4245/23, claims of the Main Directorate of the State Tax Service in Kyiv city regarding the tax debt collection from bank accounts were fully satisfied.