Exclusion of an enterprise from risky

Exclusion of an enterprise from risky

Author

Prykhodko Andrii

Exclusion of an enterprise from risky

Any tax lawyer will confirm the fact that excluding an enterprise from risky VAT payers is a highly complex task. The worked out algorithms of actions have to be constantly changed in connection with the adoption of new bylaws and the variability of judicial practice.

But since removing the risk status is a task demanded by entrepreneurs, lawyers actively tackle it, and in many cases ultimately succeed. A certain number of indicative cases on such cases have been amassed by the lawyers of Prikhodko & Partners Law Firm.

Procedural way to exclude a taxpayer from the register of risk

Important! Since February 2020, in matters of turning on / off a taxpayer from the list of risky ones, it is necessary to be guided by the provisions of the order No. 1165 of the Cabinet of Ministers of Ukraine dated 12/11/2019.

 

In particular, one should focus on:

• 8 criteria of riskiness, which are contained in this by-law;
• the procedure for determining a positive tax history;
• grounds for unconditional registration of NN;
• procedure for excluding from the risk list.

There are two ways to achieve exclusion of an enterprise from the list of risky ones:

based on the decision of the commission of the main department of the STS in the region or Kiev – such a decision is made after the payer has applied with the appropriate package of documents;

By the tribunal’s decision.

For your information!Contacting the SFS commission is the so-called procedural way of solving the problem. In its implementation, it is important to collect the necessary documents and comply with the procedure for submitting them to the SFS.

Among the documents that are submitted in such cases are contracts with counterparties (including foreign trade contracts), licenses and permits, primary documents confirming the supply/purchase of goods/services/works, and so on. Documents are submitted through the Electronic Cabinet.

Judicial procedure for canceling the risk status

Although a procedural way of solving a problem can be effective, in many cases you have to go to court. Based on the practice of our company’s specialists, a properly built legal position provides high chances for a court to make the decision necessary for the taxpayer.Andrey Prikhodko

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