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was declared unlawful and canceled by the court Tax Notice (CPR)

Due to legal services LegalHelp was declared unlawful and canceled by the court Tax Notice (CPR) on value added tax (VAT) and penalties (financial penalties) for breach of agricultural enterprise under the simplified taxation system (single agricultural tax) p.185.1. Article 181, item 188.1. st.188, p.198.3., p.198.5. Article 198 of the Tax Code of Ukraine (CCU).


The controlling authority came to the conclusion that the enterprise violated the tax legislation by considering the legitimate increase of the VAT tax credit (in connection with the final settlements with suppliers on payment of the cost of delivered goods with deferred payments on the terms of the commodity loan) as an illegal increase in the price for the amounts of penalties (penalties and / or penalties), three percent per annum and inflation for late execution of monetary obligations.

The controlling authority unlawfully:

1) in violation of Part 2 of Art. 19 of the Constitution of Ukraine, Part 1 Article.637, Part 1, Part 2 Article 213 of the Civil Code of Ukraine, without proper authority, allowed the interpretation of contracts (transactions);

2) in violation of sections 3, 4, 5 of section II. “Basic Requirements for Registration of Documentary Checks” of the Procedure for Registration of Results of Documentary Checks of Compliance with the Laws of Ukraine on State Customs, Tax, Currency and Other Legislation by Taxpayers - Legal Entities and Their Separate Subdivisions Approved by the Order of the Ministry of Finance submitted in accordance with the Order of the Ministry of Finance No. 657 dated 21.07.2017 and registered with the Ministry of Justice of Ukraine on 26.10.2015. according to No. 1300/27745, the document of the documentary check does not contain a systematic presentation of the violations of the norms of the legislation revealed during the audit, it does not set out all significant circumstances of the taxpayer's financial and economic activities related to the facts of the detected violations of the law, clearly, objectively and completely at least with reference to primary documents, tax and accounting registers, financial and other reporting, other documents related to the calculation and payment of taxes, fees, payments, maintenance / glass ment under the legislation or received from other entities, public authorities, including foreign countries, law enforcement and tax information confirming these facts because the carrier is not evidence-based information about detected violations of the law;

3) in violation of subparagraph 2 of point 4 of section III. "Contents of the document (certificate) of documentary verification" of the same Procedure, document of documentary verification does not indicate evidence confirming the existence of the violation, documentary document does not specify the list of missing primary documents, tax or accounting documents, other documents confirming the fact of violation , or failing to submit them for review.

Roman Truskavetsky

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