HOW THE STATE TAX SERVICE SHOULD WORK

According to the decision of the Department for the Prevention and Detection of Corruption of the DPS, Andriy Anatoliyovych Pryhodek was included in the working group for assessing corruption risks in the activities of the State Tax Service of Ukraine.

This decision was made based on the following:

1) Tax lawyers of PRIKHODKO&PARTNERS have considerable experience and practice in representing the interests of taxpayers in disputes in which the State Tax Service of Ukraine is a party (for the past two years).

Links to court decisions and court cases in which the DPS of Ukraine is a party:

• https://reyestr.court.gov.ua/Review/90299237
• https://reyestr.court.gov.ua/Review/104465597
• https://reyestr.court.gov.ua/Review/104465600
• https://reyestr.court.gov.ua/Review/87472263
• https://reyestr.court.gov.ua/Review/95679802
• https://reyestr.court.gov.ua/Review/86813759
• https://reyestr.court.gov.ua/Review/95108971
• https://reyestr.court.gov.ua/Review/95720092

referrals to intermediate decisions were not attached, as there are a lot of them. Tax lawyers can comment on each decision, provide additional evidence of participation in court proceedings, as in some decisions the courts do not specify representatives.

Some of the lawsuits have been filed, but the proceedings have not yet been opened, there is no information in the register of court decisions.

A tax lawyer of the JK "PRIKHODKO&PARTNERS" is not just a lawyer, but a specialist who has knowledge of the specifics of the implementation of the functions of the DPS bodies (its internal and external environment).

Links to practical articles (comments) on the activities of the DPS of Ukraine and other structures related to tax payment control:

• SEARCHES OF ENTREPRENEURS. WHY DO BUSINESSES HAVE NIGHTMARE? WHAT ARE THE REASONS FOR SUCH A LARGE NUMBER OF SEARCHES?
• WHY ARE THERE SO MANY SEARCHES IN UKRAINE? WHO IS TO BLAME: BUSINESS OR LAW OFFICERS?
• HOW TO FORCE THE ANTI-CORRUPTION SYSTEM IN UKRAINE TO WORK TODAY? LAWYER ANDRIJ PRYHODKO
• HOW TO FORCE THE ANTI-CORRUPTION SYSTEM TO WORK?
• PRESSURE ON THE ENTERPRISE BY THE BODIES OF THE SFS. WHAT SHALL I DO?
• IS THE STATE FISCAL SERVICE ABUSE OF RIGHTS? "PRIKHODKO&PARTNERS" ATTORNEYS WILL HELP!
• PROTECTION OF BUSINESS AND BUSINESS REPUTATION OF THE COMPANY.
• THE FICTITIOUSNESS OF YOUR CONTRACTOR DOES NOT YET INDICATE THE FICTITIOUSNESS OF THE BUSINESS RELATIONSHIP
• LAWYER ANDRIJ PRYHODKO ON PROTECTING BUSINESS FROM LAW ENFORCEMENT PRESSURE
• THE COMPANY IS NOT RESPONSIBLE FOR THE FIXED CONTRACTOR!
• “PRIKHODKO&PARTNERS” CANCELED THE ARRESTS OF THE SFS OF UKRAINE
• LEGAL COMPANY "RYKHODKO AND PARTNERS" IS YOUR LEGAL SECURITY GUARANTEE!
• TAX CHECK?! DO NOT WAIT FOR RESULTS - CONTACT A LAWYER
• GROUNDS FOR CLAIMS FOR UNLOCKING THE TAX INVOICE
• APPEAL OF THE DECISION ON REFUSAL TO REGISTER A TAX INVOICE IN THE COURT
• INCOME TAX RETURN: HOW TO CONFIRM/DISPLAY EXPENSES WITHOUT A "PRIMARY", TAX DIFFERENCES AND CHARITY AID OF ZSU
• METHODS OF PROTECTION OF VIOLATED RIGHTS IN TAX LEGAL RELATIONS
• OPENING OF FOP.TAXATION SYSTEMS
• UNLOCKING THE TAX INVOICE
• TAXATION DURING THE STATE OF MARTIAL
• SUSPENSION OF REGISTRATION OF TAX INVOICES
• APPEAL OF TAX NOTICE-DECISION
• ABOUT VAT TAXATION OBJECTS
• REFUND TO THE DECLARANT OF EXCESS PAID TAXES AND FEES (MANDATORY CUSTOMS PAYMENTS)
• MINIMUM TAX OBLIGATION FOR A LAND PLOT
• TAX ELECTRONIC CHECKS
• APPEAL FROM TAX AUDIT DECISIONS
• UNLOCKING OF TAX INVOICES
• OPTIMIZATION OF TAXATION
• TAX AUDIT ASSISTANCE
• LAWYER FOR TAX CRIMES
• EXIT TAX CHECK
• RISK AND SUSPENSION OF REGISTRATION OF TAX INVOICES
• PAYMENT OF TAXES ON ACCOUNT OF OVERPAYMENT FROM OTHER TAXES
• SHOULD I BE AFRAID OF TAXPAYERS?
• AVOIDANCE OF DOUBLE TAXATION OF FOP
• UNLOCKING OF TAX INVOICES WHICH WERE BLOCKED ON THE BASIS OF PARAGRAPH 1 OF THE RISK CRITERIA OF OPERATIONS
• ABOUT THE STATUS OF THE PAYER OF THE UNIFORM TAX
• EXEMPTION OF PROPERTY FROM TAX LIEN
• CONCERNING THE REGISTRATION OF TAX INVOICES
• ONLINE STORE: ORGANIZATION, TAXATION, ACCOUNTING. WHAT IS PROHIBITED TO SELL OVER THE INTERNET?
• THE MEANING OF THE TAX BURDEN FOR BUSINESS
• CHARACTERISTICS OF TAXATION OF REAL ESTATE FOR RENT
• VAT ADMINISTRATION. WHAT IS THE RISK OF NON-REGISTERING THE TAX INVOICE BY THE CONTRACTOR?
• TAX PAYER DATA TABLE. LEGAL ASPECT
• VALUE ADDED TAX ADMINISTRATION.WHAT SHOULD YOU KNOW?
• AUTOMATED MONITORING OF TAX COMPLIANCE WITH RISK ASSESSMENT CRITERIA
• WHICH GROUP OF TAXATION SHOULD THE FOPU CHOOSE?
• HOW WILL TAX REFORM INFLUENCE CHECKS?
• OVERVIEW OF THE PRACTICE OF TAX NOTIFICATION-DECISION APPEALS FOR THE PERIOD FROM 01.03-01.06 2020
• TAX CONSEQUENCES FOR PAYERS OF INCOME TAXES AND GRANTS.
• WHAT ARE THE TAX CONSEQUENCES FOR INCOME TAX PAYERS WHO PROVIDE GRANT FINANCIAL ASSISTANCE?
• MAINTAINING AND FILLING IN THE BOOK OF INCOME ACCOUNTING FOR A FOP THAT IS A UNIFORM TAX PAYER
• FARM TAXATION
• HOW IS REAL ESTATE TAXED IN 2020?
• WE SUPPORT BUSINESSES IN DISPUTES WITH THE STATE TAX SERVICE! TAX ATTORNEY.
• TAX PLANNING UNDER QUARANTINE CONDITIONS
• INDICATORS BY WHICH THE POSITIVE TAX HISTORY OF A VAT PAYER IS DETERMINED
• TAX AND NON-TAX BENEFITS IN UKRAINE DURING QUARANTINE. LAW No. 3220. WHAT SHOULD YOU KNOW?
• TAX PLANNING OR HOW TO AUTOMATE BUSINESS WORK
• TAX CHECKS WITHOUT EXCESSIVE HASSLE
• SPECIFIC REFERENCES TO INDIVIDUAL TAX CONSULTATIONS AS EVIDENCE.
• NEW PROCEDURE FOR STOPPING THE REGISTRATION OF TAX INVOICES / CALCULATION OF ADJUSTMENTS IN ЕРПН. WHAT'S NEW?
• PENALTIES FOR FAILURE TO SUBMIT OR LATE SUBMISSION OF TAX DECLARATION
• ACCENTS OF TAXPAYERS DURING THE VERIFICATION OF THE REALITY OF THE CONDUCTED BUSINESS TRANSACTIONS
• INCLUSION OF THE COMPANY IN THE LIST OF RISK TAXPAYERS.HOW TO APPEAL? WHAT IS THE PRACTICE?
• HOW IS VAT CALCULATED WHEN DETERMINING THE OBJECT OF INCOME TAXATION
• ABOUT HOPELESS TAX DEBT
• APPEAL OF THE DECISION TAX NOTICE. STEPS AND CASE LAW
• TO WHAT EXTENT TO APPLY P (C) BO 15 WHEN CALCULATING THE UNIFORM TAX FOR A LEGAL ENTITY
• ADDITION TO THE LIST OF RISK TAXPAYERS. THE PRACTICE IS DISPUTED

A tax specialist (lawyer) of UK "PRIKHODKO&PARTNERS" clearly understands:

• Procedure for assessment, administration and payment of taxes.
• All possible "optimization" schemes.
• All possible types of liability for tax evasion.
• All possible corruption schemes of officials of the DPS of Ukraine (scrolls, transits, tables, mark-ups, unblocking of invoices and enterprises through commissions and courts, "umbrellas" for real enterprises, etc.)

The head of the Legal Company "PRIKHODKO&PARTNERS" Andrii Prykhodko commented on the purpose (goals) of participation in the activities of the working group on assessing corruption risks of the DPS, as well as the experience of working on the prevention and detection of corruption, in particular on the application of anti-corruption mechanisms, elimination of the consequences of corruption offenses, etc.

"I am a doctor of legal sciences and the author of a dissertation study on the topic: "Administrative and legal support for the prevention and counteraction of corruption in Ukraine under the conditions of European integration" and the author of more than 50 scientific and practical articles on anti-corruption topics. He took an active part in the meetings of: the National Agency for the Prevention of Corruption (THE NATIONAL AGENCY FOR THE PREVENTION OF CORRUPTION CONSIDERED THE RECOMMENDATIONS OF THE DEPUTY CHAIRMAN OF THE ANTI-CORRUPTION COMMITTEE OF VGO AUP PRIKHODKA ANDRIYA) Committee of the Verkhovna Rada of Ukraine for the Prevention and Counteraction of Corruption (PRYKHODKA ANDRIY ANATOLYYOVHIVYOVYUCH COUNCIL OF UKRAINE FOR THE PREVENTION AND COMBAT OF CORRUPTION.) I thoroughly know the methodology of internal control and anti-corruption policy in NABU, SAP, Anticor Court, ARMY. All possible mechanisms of countermeasures and prevention of corruption were researched by me in my dissertation work, and also passed probation in the Poltava region of the state administration."

Andriy Prykhodko

The main purpose of participation in the activities of the working group is to provide effective recommendations on building a transparent system of tax administration, with the aim of eliminating corruption risks and promoting business development.

1. Creation of an effective and transparent system for de-risking enterprises. So that the business clearly understands what it needs to do in order to be able to work, and not look for corruption schemes.
2. Creation of a transparent system of paid administrative services aimed at unblocking tax invoices and removing the enterprise from risky ones, so that corruption funds go to the budget (for example, as happened with car license plates).
3. To the extent possible, ensure individual consideration of each violation of the registration of tax invoices, in order to prevent the unjustified blocking of the entire business in the future, as is happening now.
4. To expand the powers of controlling bodies - to increase the filling of the budget, but at the same time, to ensure clear responsibility to the business of officials (not only by disciplinary methods, but also by financial responsibility) for the forced idleness of business.
5. Implementation of new methods of motivating tax inspectors, creating ratings of trust, service and client orientation.
6. If possible, the introduction of private tax agents, following the example of a notary, executive service, audit. And the example of other countries, including Germany and Austria.
7. Implementation of the most effective anti-corruption mechanisms - the method of declaration, the method of mutual control, the method of publicity and video recording of processes, etc.

The presence of transparent methods of work of the DPS of Ukraine will provide an opportunity to develop business and fully pay taxes and raise the economy of Ukraine.