UNLOCKING THE LIMIT OF VAP
Recently, a rather widespread and rather effective way of interfering with pre-trial investigation bodies in the activity of taxpayers is to arrest the amounts of the “registration limit” in the electronic VAT administration system (hereinafter referred to as the “CEA VAT”), for which the VAT payer is entitled to file tax payments overhead.
How is it going?
The pre-trial investigation authority initiates criminal proceedings, in which it appeals to the investigating judge to order the imposition of arrest on the amount of the VAT registration limit, justifying the imposition of the arrest by the necessary measure of securing criminal proceedings. For the most part, investigating judges are satisfied with such requests.
An arrest may be made in accordance with the procedure established by the CPC of Ukraine for movable or immovable property, money in any currency in cash or in non-cash form, including funds and valuables held in bank accounts or deposited with banks or other financial institutions, expenditures transactions, securities, property, corporate rights, in respect of which, by the decision or decision of the investigating judge, the court determined the need to seize the property. As for the amount of the registration limit in the SEA VAT, it is not a property in the interpretation of Art. 190 of the Civil Code of Ukraine, and since the registration limit is only a virtual value, which is calculated according to the formula established by Art. 2001.3 of the Tax Code of Ukraine, within which the payer is entitled to register tax invoices, calculations of adjustments to tax invoices.
How can a taxpayer protect his rights in the event of an arrest on the VAT registration limit?