As a result of the tax audit, a large agricultural trader was fined. Considering the actions of the State fiscal service unlawful, the agro enterprise had filed a lawsuit against to the administrative court to cancel the tax decision-notification. The agricultural trader lost the court of the first and appellate instance.

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Expertise: experts of allTax legal and tax advisers had proved that the office tax audit is not a kind of a documentary tax audit, and therefore the provisions of paragraph 50.2 of the Tax Code of Ukraine, which prohibits submission of additional tax declaration during the documentary tax audit, can not be applied to controversial legal relationships. The Supreme Administrative Court accepted the arguments of the taxpayer and acknowledged his actions regarding the submission of a additional tax declaration during the office tax audit as lawful. The court also noted that the taxpayer was not obliged to register tax vouchers which do not exceed ten thousand hryvnia each in accordance with clause 11 of subsection 2 of section XX "Transitional Provisions" of the Tax Code of Ukraine.

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As a result, the Supreme Administrative Court of Ukraine made a decision to cancel the tax decision-message and withdraw from the large agricultural trader all claims of the Fiscal service. The decision became final.

The preparation of documents to the Supreme Administrative Court of Ukraine was carried out by the allTax team, under the leadership of Artem Sereda.

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