Our tax attorneys have defended the client’s interests who was unfairly fined for an untimely registration of tax invoices in the amount of over UAH 12 million!
We have already told you about cases where tax invoices can be registered despite the lack of a limit for registration. So the Article 200.1 of the Tax Code of Ukraine is supplemented by the clause 200 1.9 on the basis of the Law of Ukraine “On Amendments to the Tax Code of Ukraine on improving the investment climate in Ukraine ” № 1797- VIII of 21.12.2016, which entered into force on 01.01.2017. But even since then it has not functioned and the rights of taxpayers are often being broken.
Also, technical malfunctions such as electrical network accidents or telecommunication accidents can cause registration delays.
If such a situation occurs in the date of the deadline for registration of the tax invoice or lasts a certain time, the taxpayer may also be deprived of the opportunity to register the tax invoice when due.
Our client had both experiences. Moreover, the tax service imposed a hefty fine in the amount of more than UAH 12 million. The amount is such huge that it does not allow to simply “score” for technical problems. That is why the client turned to us.
Our attorneys analyzed in detail the circumstances of the registration of each of the 16 tax invoices and calculated the formula for registration, collected evidences, which confirms each indicator and the circumstances of registration of each tax invoice.
The result for the client was the cancellation of the tax decision on imposing the fine sanctions for 99.5% of the amount!
On March 26, 2020, the Administrative Court of Cassation as part of the Supreme Court did not find in the cassation appeal of the Office of Large Taxpayers of the State Tax Service grounds to review the court’s decision in the interests of the client.
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