Decision on compliance with risk criteria

The riskiness of the taxpayer becomes the status that he receives from the DPS in the event that, according to tax officials, he meets one of the 8 criteria specified in the legislation. We will consider them later, but for now we will touch on the question of why the risk status has negative consequences. First of all, this means that your tax invoices are not registered. Such a situation leads to the stoppage of economic activity and the fact that counterparties cannot receive a tax credit. It becomes unprofitable to cooperate with you, and the reputation, acquired by hard work, begins to be lost little by little for no objective reason - only because the representatives of the fiscal authority created artificial complications in the work.

Decision on compliance with risk criteria - information deskIf you find yourself in such a situation, you should not panic or, on the contrary, postpone solving the problem for later. Contact professional lawyers to help solve the problem. You will find exactly such specialists in the team of the Prikhodko&Partners law office. In the meantime, let's consider what are the grounds for the decision by the DPS about the taxpayer's riskiness.

8 reasons for riskiness

These grounds are specified in Cabinet Resolution № 1165 of December 11, 2019. So, to summarize the content of the points, they are as follows:

• forged or lost documents used for taxpayer registration or re-registration;
• registration of a taxpayer with subsequent transfer of ownership to persons who have died, disappeared or do not exist;
• registration of a taxpayer by persons who did not intend to conduct financial and economic activities;
• registration or re-registration of the VAT payer, which took place without the consent of the founders, who were determined in a legal manner (the same applies to managers);
  a situation where the taxpayer does not have bank accounts;
• the situation when the VAT payer has not submitted the appropriate reporting on this tax within the last 2 reporting periods;
• a situation where the income tax payer has not submitted financial statements for the last reporting period;
• receipt by the controlling authorities of tax information in the course of the current activity of the taxpayer regarding the fact that the economic operations carried out by him belong to risky ones.

Clause 8 often becomes the reason for various abuses and excesses of official duties on the part of supervisory authorities, whose representatives block invoices - in fact, without objective reasons and reasonable explanations.

A taxpayer who is faced with such a problem is misleading counterparties if he does not solve it. Of course, he does it without wanting to. However, this is exactly how the situation develops when the company does not appeal against the blocking of invoices and the decision on riskiness.

How to solve such a problem?

There are 2 legally defined options that can be used to solve the problem.

• The first of them is administrative. This is an explanation that is submitted to the DPS with the appropriate evidence base to confirm that the decision about the company's riskiness is unfounded.
• The second way is judicial.

As practice shows, there is a need for its application much more often, since the actions of tax officials in response to even competently prepared and supported by evidence explanations are not always desirable. But we know how to make the case a win-win, because we regularly work with such requests.