The leader of the market in transportation of petroleum and oil products applied to allTax legal and tax advisers regarding the suspension of the registration of tax vouchers for a total amount on 2.27 millions hryvnias.
* * * * *
Expertise: the team of allTax legal and tax advisers examined the documents and informed the client that the tax vouchers were in the process of suspending of the registration. The client received only the first receipt for the suspension of the registration of tax vouchers, which contained a proposal to provide additional explanations and documents to the State Tax Inspectorate of the relevant district. After submitting explanations to the State Tax Inspectorate, it is necessary to wait for the second receipt regarding the results of the consideration of the explanations given by the client. It is impossible to appeal to the court against the receipt # 1 on the suspension of the registration of tax vouchers (article 201.16.3 of the Tax Code of Ukraine). When the documents received from the taxpayer, the State Tax Inspectorate passes them for the consideration to the Commission of the State Fiscal Service of Ukraine.
If the State Fiscal Service of Ukraine does not respond to the taxpayer within 5 days from the day the documents were submitted to the State Tax Inspectorate, the taxpayer must apply to the administrative court with a lawsuit regarding:
1. Obligate the State Fiscal Service of Ukraine to examine the explanations given to the State Fiscal Service of Ukraine.
2 According to the results of the examination of documents, provide an answer to the taxpayer within the time limit by the law.
As a rule, the State Fiscal Service of Ukraine, having received documents from the court, will not wait for a final decision in the case, and will examine the explanations provided by the client and will respond to the taxpayer.
* * * * *
To obtain the confidentiality the name of the client shall not be disclosed. The leader of the market in the transportation of the petroleum and oil products was consulted by tax adviser of allTax legal and tax advisers - Artem Sereda.
* * * * *
International Tax Review (World Tax) recomends allTax in tax law and transfer pricing
Artem Sereda participates in summer courses in Sophia Antipolis Universite d’Ete, Nice, France