Exclusion of a company from the list of risky taxpayers

When a company is included in the list of risky ones, it becomes a big challenge and an obstacle to further full-fledged business activities. Counterparties are unable to receive a tax credit. Consequently, transactions are not concluded, and the prospects for scaling and even maintaining the business in the usual format are narrowing. If the problem is not solved, it accumulates like a snowball. It should be understood that removing a company from the list of risky ones is not an easy task. Not every lawyer can take it on. However, the team of Prikhodko & Partners Law Firm employs specialists who are well versed in such work and perform it properly.

What is the complexity of supporting such cases?

Tax legislation is regularly transformed, and court practice is quite variable. Therefore, only those lawyers can work on such cases who really know them, specialize in such issues, regularly provide support in them and monitor all relevant legislative updates to be prepared for different situations when protecting the rights and legitimate interests of their clients.

Get legal advice on the riskiness of an enterprise

This means that there are no well-established algorithms that have been unchanged and effective for years. Representation strategies and tactics have to be changed from time to time to ensure that they are in line with the current legal context with all its dynamics. Therefore, you need to keep abreast of these dynamic changes and be able to focus on the result under any circumstances. This is exactly what the lawyers of Prikhodko & Partners Law Firm do.

Ways to exclude a company from the list of risky companies

There are 2 ways to exclude a company from the list of risky companies: administrative and judicial. The first of these methods is when we appeal the decision on the riskiness of the company to the State Tax Service. This is a complicated procedure, where we need to prepare a large package of documents and clearly articulate all the explanations. If this method is successful, the relevant decision is made by the commission of the main department of the State Tax Service in the region or Kyiv. However, as practice shows, in many cases this way is not effective. Therefore, we have to defend the interests of the client company in court. Our team is well versed in this matter.

What do you need to know about the legal regulation of this topic?

Starting from February 2020, in matters related to the inclusion and exclusion of a company from the list of risky companies, it is worth focusing on the provisions of Order No. 1165, which was adopted by the Cabinet of Ministers on December 11, 2019. In particular, the key legal provisions relate to:

• 8 criteria of taxpayer riskiness;
• grounds for unconditional registration of tax invoices;
• the procedure for determining a positive tax history;
• a detailed procedure that regulates the procedure for removing a company from the list of risky companies.

Calculate the cost of a lawyer's assistance in excluding a company from risky ones

When we represent clients, we first use the procedural or administrative method. We collect a package of documents (including permits, licenses, contracts with counterparties and other important documentation) and send them to the State Tax Service along with the relevant explanations. And if this way proves to be ineffective, we then go to court. Interaction in such matters with the lawyers of Prikhodko & Partners Law Firm means trusting an experienced team that works for results.