Representatives of the State Tax Service took part in the X Business&Legal Tax Forum

Press service of the State Tax Service of Ukraine, published 18 October 2023 at 17:55 Chapter: News

State Tax Service continues practice of maximum openness and dialogue with business. Today, representatives of the Service took part in the X Business&Legal Tax Forum, organized by editors of the newspaper "Yuridychna praktika". Participants of the event discussed tax matters, in particular, taxation during the martial law, tax consulting and tax disputes.

Representatives of the State Tax Service spoke about work of the automated monitoring system for compliance of tax invoices/adjustment calculations with the risk assessment criteria, legislative changes and methods of administrative analysis and control, which influenced a significant reduction in the number of registration suspensions of tax invoices in the Unified Register of Tax Invoices. In particular, it was noted that during the past year a number of changes were made to Resolution of the Cabinet of Ministers Ukraine №1165, which significantly improved work of the automated monitoring system for compliance of tax invoices/adjustment calculations with the risk assessment criteria.

Among the important innovations are changes to indicators of a positive tax history, methods of operation of the VAT Payer Data Table, possibility of automatic unblocking of tax invoices after processing Payer Data Table or after canceling payer’s risk status. Mechanism was also introduced that allows taxpayers to exercise their right to appeal all decisions of regional level commissions in the administrative procedure. It completely eliminates number of lengthy court processes on this matter.

Representatives of the State Tax Service also commented on the use of RRO/PRRO. Emphasis was placed on the importance of compliance with legislation in sphere of settlement operations by all market participants. Application of fines for non-use of RRO/PRRO has been renewed since October 1; therefore the State Tax Service has conducted and continues to conduct a number of explanatory measures for taxpayers in order to prevent such violations.

It was also emphasized that a risk-oriented approach is used in the process of selecting payers for audits. This allows to focus on risky payers and avoid audits of honest business. In general, the State Tax Service does not increase number of audits. Priority attention is paid to processing of complaints received directly from consumers of products and services.

Representatives of the State Tax Service also informed about the algorithms of proof in disputes regarding tax audits. In particular, was noted the need to monitor status of cases in the occupied territory, where hostilities took place, since the courts establish the fact of loss of the court case and, in connection with the impossibility of its recovery, recognize proceedings as lost and offer the plaintiff to file a new lawsuit. In this regard, amount of monetary obligation becomes agreed and turns into the tax debt.

One of the methods of protection for taxpayers against audits for those periods of tax reporting in which documents are lost, the State Tax Service called submitting statements about the loss of primary documents due to their destruction or impossibility of exportation.

Reminder! Communication tax platforms operate in bodies of the State Tax Service for operational communication with business. It is also possible to get explanation by calling “hotlines” and at Contact Center of the State Tax Service.

In addition, web portal of the State Tax Service has "Online education" section, which contains useful tax information for taxpayers. The section is posted at the link https://tax.gov.ua/baneryi/onlayn-navchannya.