STATUS OF RISK PAYER. HOW TO GET RID OF IT?

The electronic cabinet of the payer has received a decision to include the enterprise in the list of risky, and you, as a conscientious tax payer, have a logical question: "How to get rid of it?".

Attribution of enterprises to the list of risky business entities is regulated by the Decree of the Cabinet of Ministers of Ukraine dated 11.12.2019 №1165 "On the approval of the procedures for stopping the registration of tax invoices/calculation of adjustments in the Unified Register of Tax Invoices" (hereinafter - Order № 1165).

This Procedure provides for eight criteria for the riskiness of the VAT payer, which are assessed by supervisory authorities during monitoring. And if the first seven criteria in Order № 1165 are formulated clearly enough and easy to interpret, then the last one, the eighth, allows the enterprise to determine the status of "Risk payer" at the most unexpected moment. Most often, in the Decision on compliance of the taxpayer with the criteria of risk by the tax authority, the 8th point of the criteria of risk is specified "the tax authorities have tax information that determines the riskiness of the economic operation specified in the PN/RK submitted for registration."

However, the "risky" status is not something irreversible. The specialists of "PRIKHODKO&PARTNERS" law company are quite successful in helping enterprises to get rid of such a hated "risky" status by means provided for by law.

• The first is the pre-trial or administrative procedure for resolving the dispute - sending explanations to the tax authority at the place of registration of the payer with additional documents in order to convince the Commission of the tax authority that you are the same conscientious tax payer and you definitely do not belong on the list of risky ones. In the first option, it is important to correctly indicate the information and its sufficiency during submission to the supervisory body.
• If, at the stage of pre-trial settlement of the dispute, it was not possible to reach unanimity of views on the situation with the tax authority, taxpayers always have a second one to help them, and in view of established court practice, the most effective option is to file a lawsuit with the administrative court for the purpose of appeal a decision on classifying a taxpayer as a risky taxpayer.

According to the results of a positive judicial review, if the court's decision has already entered into force, the tax authority excludes the taxpayer from the Journal of risky taxpayers.

Exclusion of a company from the list of risk payers is a rather complicated procedure, to obtain a positive result, contact the specialists of PRIKHODKO&PARTNERS.