EXEMPTION OF PROPERTY FROM TAX PLEDGE

 A tax lien is a coercive measure applied for a certain period of time to encourage the taxpayer to pay a tax debt. The tax lien applies to all taxpayer property (movable and immovable), as well as other property that will be purchased in the future.

 The reasons for the tax lien can be various. However, it is redeemable in any case, as it jeopardizes the sale of such property by the entity. So let's consider a situation where you have paid the tax debt in full, but the tax lien is not removed.

 We remind you that you can find out about tax arrears and the presence / absence of tax collateral on the website of the State Tax Service using the service "Learn more about your business partner" at https://tax.gov.ua/businesspartner. Therefore, if the property was in tax lien and the amount of tax debt was repaid in full, the State Tax Service is obliged to withdraw the tax lien. However, they did not do so.

 After receiving the traffic police evidence of repayment of tax debt - the property is completely released from the tax lien. The basis for the exemption of property from the tax lien and its exclusion from the State Register of Encumbrances on Movable Property and the State Register of Real Property Rights is a notice. The procedure for applying the tax lien by the supervisory authorities states that when releasing property from the tax lien, the supervisory authority must send a notice in the prescribed form. Then, within 5 days, an application is submitted to the state registrar to terminate the encumbrance and remove such an entry from the registers. If the State Tax Service does not perform such actions, then you have the right to compensation for all damages caused by the existence of a tax lien.

 In addition, after the debt has been repaid, the tax lien may be removed upon a written application (requirement) of the entity. There is no approximate form of a written request, it is made out in any form. We recommend that you describe the actual circumstances of the case with the timing of the tax lien, repayment of the tax debt. It is important to attach proof of tax payment to the requirement. If the tax lien has not been removed, you have the right to appeal against the inaction of traffic police officials. Pursuant to Articles 55 and 56 of the Tax Code of Ukraine, a complaint about the inaction of the tax authority is submitted to a higher authority in writing, and a copy of the complaint must be sent to the address of the tax authority that did not release the taxpayer's property from tax lien. Such a complaint shall also indicate the factual circumstances of the case with the terms of occurrence of the tax lien, repayment of the tax debt and indication of the circumstances of inaction of the lower tax authority.

 As practice shows, after considering such a complaint, the tax lien is removed, the property of your business is removed from any encumbrances, and therefore you can safely continue to carry out business activities.

 If you have any questions or difficulties with the State Tax Service, contact the law firm "Prikhodko and Partners", we will solve your problem in the legal field!