525 legal entities with a tax debt present at the beginning of 2020 reduced it by 40.4 million UAH during the 1st half of 2020. Namely, 362 business entities paid 17.6 million UAH of the tax arrears.
Due to the repayment of tax debt during January – June 2020, the consolidated budget received 13.1 million UAH. At the same time, the state budget received 9.8 million UAH.
Debtors are subject to both precautionary measures (directing a tax claim, self-determination of the tax debt repayment sources by the debtor, registration of tax lien, installment payment of monetary obligations and tax debt) and coercive measures (collection of tax debt based on the court decision, cash collection, appeal to the court to suspend the taxpayer’s expenditure operations on accounts in banks and other financial institutions, administrative arrest, sale of property that is in tax lien, etc.).
Thus, during 6 months of 2020, specialists of the regional Tax service filed 57 appeals to the court to grant permission to repay the tax debt by collecting cash (non-cash) funds in the amount of the tax debt of 32.1 million UAH. Taking into account previous periods, the judiciary satisfied 27 such appeals in the amount of 10.8 million UAH. As of the recovery of assets of individuals through the state executive service, 68 lawsuits were filed to the court in the amount of the tax debt of 8.3 million UAH.
The consolidated budget also received 163.5 thousand UAH from the sale of ownerless property during January – June 2020. Specifically, the state budget received 86.5 thousand UAH and local – 77 thousand UAH.
It should be known that the official web portal of the State Tax Service of Ukraine (https://tax.gov.ua/: Main / Open data / Information) contains information on business entities that have a tax debt and is published monthly, indicating the heads of such business entities and the amounts of tax debt in terms of payments and territorial tax bodies (Paragraph 35.4 Article 35 of the Tax Code). Also there is the taxpayers service “Learn more about your business partner” which is posted on the main page of the web portal (https://tax.gov.ua/businesspartner).