Panasiuk Yulia

Attorney

Phone numbers
+38 (073) 007-44-45

Lawyer, expert in tax law, protection of clients' interests in tax disputes, provision of professional advice on tax issues, appeal of unlawful decisions of tax authorities, optimization of tax burden.

Contact now

Case: The status of single tax payer for sole proprietors has been restored

Tax practice
Reading time: 2 min.

Client: individual entrepreneur (IE) on the III group of the single tax.

Desired result: reinstatement of the client’s single taxpayer status; confirmation of the legality of income and the absence of tax reporting violations; prevention of accrual of tax liabilities under the general tax system and VAT.

Responsible attorney: Yulia Panasyuk

The status of single tax payer for sole proprietors has been restored Problem:

The client, a sole proprietor in Group III of the single tax system, filed her 2023 tax return on time, with her actual income not exceeding the statutory limit. Despite this, the tax service, based on its own interpretation of the Tax Code, removed her from the register of single tax payers. This risked the client losing her eligibility for the simplified tax system and facing accrual of tax liabilities under the general system, including VAT.

After analyzing the situation, it was established:

  • The tax authorities illegally revoked the client’s single tax status;
  • The client’s rights to the simplified tax system were violated;
  • There was a risk of being charged fines and penalties for “debt” that did not actually exist.

Decision

Our tax attorney, Yulia Panasyuk, prepared and filed an administrative lawsuit to overturn the tax authority’s decision and reinstate the single taxpayer’s status. The lawsuit stated:

  • the client’s actual income does not exceed the established limit;
  • violation of the deregistration procedure;
  • references to provisions of the Tax Code of Ukraine and administrative court practice in protecting the rights of single taxpayers.

Appeal to the court: a claim was filed with the relevant district administrative court regarding the restoration of the status of a single tax payer during the consideration of the case.

The court fully satisfied the claim:

  1. the single taxpayer’s status was restored;
  2. the tax authority was obligated to make the corresponding entries in the register;
  3. the client retained the right to use the simplified tax system without penalties.

This case demonstrates that even if the tax service misinterprets a taxpayer’s rights, they have every right to defend themselves in court. Professional legal assistance can restore violated rights, so don’t neglect to consult a tax dispute attorney. If you have any questions, you can receive a personalized tax consultation. Fill out the form on our website, and our attorney will contact you shortly.

Calculate the cost of services
1 question

Are you a single tax payer?

Yes
No
2 question

Have you had your single tax payer's decision annulled before?

Yes
No
3 question

Do you need legal assistance from a tax dispute lawyer?

Yes
No
Articles and services on the topic of the case:
Other cases from the category: “Tax practice”
Law company
Leave a request for legal assistance right now:
9+ years on the market
70+ professional practitioners
Fixed price
Online / offline consultation

Tax practice

Environmental tax return Maternity payments for sole proprietors A lawyer for bloggers Attorney on transfer pricing Legal support in a case of tax evasion Lawyer for OnlyFans models Unblocking a tax invoice Submission of a declaration of property status and income Recalculation of real estate tax Preparing an enterprise for a tax audit Cancellation of registration (status) of a single tax payer Permit for emissions of pollutants into the atmosphere Declaration of income of individuals Taxation of income from OnlyFans Export of currency across the border Tax claim appeal De-risking of the enterprise Individual tax consultation Tax consultation Return of deposits from a liquidated bank License to manufacture tobacco products Appealing the act of inspection of the State Audit Service Appealing tax notification decisions Appealing the conclusion of the State Audit Service Appealing against a tax decision Declaration of currency values when crossing the border Appealing the decision on compliance with risk criteria Presentation of the VAT payer data table Violation of the rules of trade in tobacco products Violation of the rules of trade in alcoholic beverages Consultation with a tax lawyer Obtaining a license to sell alcoholic beverages Obtaining a fuel storage license Obtaining a license to sell fuel Declaring cryptocurrency for civil servants when submitting a declaration to NAZK Financial monitoring of individuals Appeal of tax notice-decision Explanation for unlocking tax invoices Certificate of origin of funds Legal support of tax audits FINANCIAL MONITORING IN UKRAINE Exclusion of an enterprise from risky Enterprise risk consulting Appealing a tax audit VAT lawyer Excise lawyer Personal income tax lawyer Unlocking tax invoices Optimization of taxation Tax lawyer VAT refund