REMOVAL OF THE COMPANY FROM THE LIST OF RISK PAYERS

Entering the enterprise into the list of risky taxpayers and, as a result, stopping the registration of tax invoices/adjustment calculations is the most painful topic in relations with the tax service.

Unfortunately, in practice, bona fide taxpayers very often fall into the tax service's field of view.

We can argue about a significant number of such problems by analyzing a large number of such disputes both in pre-trial and in court proceedings.

At the present -day inclusion/exclusion of payers to the reference of the risky state, the resolution of the Cabinet of Ministers of Ukraine from 11.12.2019 № 1165, which delayed the order of stopping the tax invoice ").

Yes, the decision to include the payer in the list of risky persons is made by the regional level commission of the Main Department of the State Traffic Service in Kyiv or the corresponding region.

From the analysis of the above order, it can be seen that the Commissions monitor compliance/non-compliance of taxpayers with the risk criteria of the taxpayer on an ongoing basis, include risky taxpayers in the list and exclude those for whom compliance with the criteria is not confirmed.

Order № 1165 provides for the following criteria, which may become grounds for attribution to risky:

• Registration on the basis of invalid (lost, lost) and forged documents.
• Registration of non-existent, deceased, missing persons.
• Registration by persons who did not intend to conduct financial and economic activities.
• The taxpayer was registered (re-registered) and conducted financial and economic activities without the knowledge and consent of its founders and legally appointed managers.
• The payer - a legal entity does not have open accounts in banking institutions.
• The VAT payer did not submit a VAT tax return for the last two reporting (tax) periods.
• The corporate income tax payer did not submit financial statements for the last reporting period.
• The controlling bodies have tax information that became known in the process of conducting current activities during the performance of the tasks and functions assigned to the controlling bodies, which determines the riskiness of the economic transaction specified in the tax invoice submitted for registration.

At the same time, as evidenced by practice, the most typical is the inclusion of the taxpayer on the basis of item 8 of the risk criteria. Referring to this circumstance, the tax service may include the payer in the list of risky persons on the basis of any circumstance deemed sufficient.

The mandatory stage of excluding an enterprise from the list of risky enterprises is the submission of explanations for consideration by the relevant Commission.

In the explanations, it is very important for the enterprise to refute the risky status assigned by the tax service and to provide reasonable explanations and copies of documents regarding the reason for inclusion in the list of risky.

In case, if the Commission of the regional level refuses to exclude the enterprise from the list of risky ones, the option of a court appeal against such a decision remains.

Excluding a company from the list of risk payers is a rather complicated procedure, to get a positive result, contact the specialists of Prikhodko&Partners.