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Perepelchenko Anatolii

Deputy Managing Partner

Lawyer, specializing in real estate, corporate, tax, civil and contract law, as well as litigation.

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Inclusion of the enterprise in the list of risky taxpayers. How to appeal? What practice?

Quite often clients turn to us because of blocking the work of their company by adding a legal entity to the so-called list of risky taxpayers. Payers find out about this after receiving a stop for registration of tax invoices, which indicate the reason for such a blockade as the payer’s stay in the list of risky business entities.

It should be noted that the suspension of registration of a tax invoice / adjustment calculation (PN / RK) in the Unified Register of Tax Invoices (ERPN) is a derivative result of the taxpayer’s inclusion in the list of risk.
Therefore, an effective way to protect the violated rights during a court appeal against the suspension of registration of PN / RK is also to recognize the illegal decision of the SFS to include in the list of risky taxpayers as an act of individual action.

To begin the appeal, it is necessary to obtain an extract from the minutes of the meeting of the relevant commission, which decides on the inclusion and / or exclusion of the taxpayer from the list of risky. As the current legislation of Ukraine does not provide the taxpayer with a copy of the decision to include or exclude him / her from the list of risky taxpayers, in connection with which the taxpayer can not independently submit a copy of the contested decision, which is not served by the SFS. the claim must be filed to request an extract from the minutes of the meeting of the Commission and the materials on the basis of which taxpayers are included in such a list or try to get them at the request of a lawyer.

If the SFS body refuses to provide an extract from the minutes, the courts consider that the decision to include the plaintiff in the list of risky taxpayers was not made in accordance with the procedure established by law.

As a means of securing the claim, it is recommended to file an application to suspend the decision of the commission of the Main Department of the SFS (region), which decides on the registration of PN / RK in ERPN, formalized in the protocol, in terms of inclusion in the list of risky taxpayers.

The illegality of inclusion in the list of risky payers of actions is considered by the court taking into account specific circumstances. As a basis it is possible to note illegality of the Criteria of riskiness of the taxpayer defined only by letters of SFS.

Formulation of claims:

– declaring illegal and revoking the decision of the Commission of the Main Department of the SFS (region), which decides on the registration of the taxpayer in the list of risky taxpayers and the obligation to exclude the plaintiff from the list of risky taxpayers.

Based on the results of the lawsuit, the courts decide:

– declare illegal the actions of the commission of the Main Department of the SFS (in the region) to include the plaintiff in the list of risky taxpayers;

– oblige the commission of the Main Department of the SFS (in the region) to exclude the plaintiff from the list of risky taxpayers.

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