Challenging of the resolutions of the State Fiscal Service concerning the refusal to register the tax invoice

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Presently the problem of a rapid solution of the problem of refusal by the controlling bodies to register tax invoices (hereinafter - TI) is acutely raised. Increasingly, taxpayers receive resolutions by the Committee of the State Fiscal Service of Ukraine to refuse registration of TI, which entails adverse consequences for both the VAT payers themselves and their counterparties.

Lawyers of the Bakhmach and Partners Law Firm provide the effective legal support to the clients in the procedure of administrative challenge of the resolutions concerning refusal of registration of the TI, that allows to register tax invoices of the client avoiding legal court process.

Tax legislation stipulates challenging of the resolutions of the State Fiscal Service concerning refusal of registration of the Tax invoice in administrative and legal process.

On practical ground being formed in this field it can be said that better not to apply to the court immediately as far as administrative procedure of challenging of such cases is also very effective mechanism for registration of tax invoices in State Register of Tax invoices.

Tax Code of Ukraine stipulates that claim against resolution about refusal to register tax invoices in State Register of Tax invoices should be applied to the central authority of executive government which implements state tax and customs policy (paragraph 56.23 of article 56 of Tax Code of Ukraine).

By Resolution of the Cabinet of Ministers of Ukraine dated the 4th of July 2017 № 485 it was stipulated that «Procedure of the review of claims against resolution of the Committee of the State Fiscal Service about refusal to register tax invoice/bill corrections in the State Register of the tax invoices» (hereinafter — Order № 485), in which it is clearly defined demands to the form and content of the claim, term of application.

Considering the provisions of the tax law, attention should be paid to the following rules for filing a claim:

  • The claim should be applied only to the State Fiscal Service of Ukraine during 10 calendar days after receipt of the resolution about refusal to register the tax invoice in written form personally by tax payer  (or by the authorized representative) or should be sent by post.
  • The date of claim applied by the taxpayer should be considered the following date:
    • in case of applying the claim directly to the State Fiscal Service – it will be the date of actual receipt of the claim by State Fiscal Service (date of mark stamp on it proving the receipt of the claim by secretariat of the State Fiscal Service);
    • in case of sending the claim by post – it will be the date when post department receipts from the taxpayer of mail with the claim, indicated by post department in notification about hand-delivery of the mail or on the envelope.
  • The claim must contain all the data indicated in paragraph 9 of the Order № 485.

At the same time it is advisable to add explanation to the claim and duly certified copies of   all documents confirming the information indicated in blocked tax invoices, which may include: contracts, correspondence with counterparts, primary documents, powers of attorney, documents proving the conformity of the goods (conformity declarations, quality certificates, conformity certificated) and availability of which stipulated by contract or/and legislation.

After the results of claim’s review the Committee of the State Fiscal Service of Ukraine on review of claims accepts resolution by which satisfies and cancels the challenged resolution or denies satisfying the claim, and the challenged resolution without changes. If a motivated resolution  is not sent to the taxpayer within 10 days after the taxpayer's claim about the refusal to register the tax invoice, such a complaint is fully satisfied in favor of the taxpayer from the day following the last day of the specified term.

Satisfaction of the claim is the basis for registration of tax invoice in State Registrar of Tax Invoices.
In cases when you don’t agree with the taken resolution of the State Fiscal Service of Ukraine concerning review of claims you can challenge this resolution in legal procedure due to the stipulated Administrative Code of legal processes of Ukraine.

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