Lawyers of BAKHMACH AND PARTNERS successfully performed the administrative procedure of claim against resolution of State Fiscal Service of Ukraine about refusal to register tax invoices (hereinafter — TI) in the interest of the client.
Following the established requirements of the legislation concerning the term of filing the claim, its form and content, the lawyers of the Firm abolished the illegal decisions of the Committee of the State Fiscal Service of Ukraine on refusal to register the TI and registered 7 (seven) tax invoices of customers in the Unified Register of Tax Invoices avoiding the legal procedure.
Thus, due to the clear and unequivocal substantiation of the requirements and their complete documentary confirmation, the officials of the State fiscal service of Ukraine made resolution in favor of the taxpayer.
It should be noted that in the case of the prior submission of duly certified copies of documents (contracts, tax invoices, invoices, certificates of quality, power of attorneys, etc.) to the controlling body together with explanations about the TI, registration of which is suspended, so a similar package of documents should be submitted to the State Fiscal Service of Ukraine together with the claim repeatedly.
At the same time, attention should be paid to the fact that satisfaction of the claim is considered to be the basis for registration of the tax invoice in the Unified Register of Tax Invoices. If a motivated decision about a claim is not sent to the taxpayer within a 10-day period, such a claim is fully satisfied in favor of the taxpayer from the day following the last day of the delayed term.
The procedure of an administrative appeal does not deprive the taxpayer of the opportunity to appeal for the protection of the prosecuted right to the court after its termination.