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Publication date: 23.05.2024
lawyer, 23 years of experience in enforcement.
Administrative seizure of taxpayer's assets.
According to Clause 3 of Chapter VII of the Procedure for Applying the Administrative Seizure of the Taxpayer's Property, approved by the Order of the Ministry of Finance of Ukraine dated 07.14.2017 No. 632, the administrative seizure of funds in the account is possible after a decision to apply the administrative seizure of the taxpayer's property is made. For this purpose, the supervisory body submits a claim to the administrative court.
Clause 94.2 of the Tax Code of Ukraine stipulates the grounds on which an administrative arrest may be applied:
1. the taxpayer violates the rules of alienation of property subject to a tax lien;
2. an individual who has a tax debt moves abroad;
3. the taxpayer refuses to conduct a documentary or actual inspection if there are legal grounds for conducting it or to allow officials of the controlling body;
4. there are no permits (licenses) for carrying out economic activities, as well as in the absence of registrars of settlement transactions registered in accordance with the procedure established by law, except for cases specified by law;
5. there is no registration of a person as a taxpayer in the control body, if such registration is mandatory in accordance with this Code, or when a taxpayer who has received a tax notice or has a tax debt, takes actions to transfer property outside Ukraine, hide it, or transfer to other persons;
6. the taxpayer refuses to carry out an inspection of the state of preservation of the property, which is in a tax lien;
7. the taxpayer does not allow the tax administrator to draw up the act of description of the property, which is transferred as a tax lien;
8. the taxpayer (his officials or persons who carry out cash settlements and/or carry out activities subject to licensing) refuses to carry out an inventory of fixed assets, tangible assets, funds in accordance with the requirements of this Code (removal of residual assets , cash).
According to Clause 1 of Section IV of Order No. 632, the head of the supervisory body, in the presence of circumstances and on the basis of an application for the application of administrative seizure of the property of the taxpayer of the relevant subdivision, which establishes such circumstances within the limits of its powers, makes a decision on the application of administrative seizure of the property of the taxpayer.
In accordance with Clause 3 of Chapter IV of Order No. 632, the decision on the application of administrative seizure of the taxpayer's property is sent by registered letter with a notice of service or delivered in person under a signature:
- to a taxpayer with a request to temporarily stop the alienation of his property;
- to other persons in whose possession, disposal or use the property of such a taxpayer is, with the demand to temporarily stop its alienation.
According to Clause 1 of Chapter X of Order No. 632, the decision of the head (his deputy or an authorized person) of the controlling body to seize property may be appealed by the taxpayer in an administrative or judicial manner.
Clause 2 establishes that in all cases when a higher-level supervisory body or a court cancels a decision on the application of administrative seizure of a taxpayer's property, a higher-level supervisory body conducts an official investigation into the reasons for making a decision to seize property and makes a decision to prosecute the guilty in accordance with legislation
Clause 94.6.2 of the Tax Code of Ukraine establishes that the seizure of funds on the taxpayer's account is carried out exclusively on the basis of a court decision after consideration of an appeal to the court by the supervisory body.
According to Clause 3 of Chapter VII of Order No. 632, an appeal to the court takes place in the manner of a claim proceeding on the day of the adoption of the relevant decision.
Part 1 of Art. 283 of the Code of Administrative Proceedings of Ukraine stipulates the grounds on which the administrative court should consider the applications of revenue and tax authorities.
Part 2 of Art. 283 of the Code of Administrative Procedure of Ukraine establishes the requirements for filing an application. In case of non-compliance, the court informs the applicant about this and gives him a period, but not more than 24 hours, to eliminate the deficiencies. In case of non-fulfillment of such requirements within the established period, the court shall return the application and the documents attached to it.
The return of the application is not an obstacle to re-applying it to the court after eliminating its shortcomings, but no later than within 48 hours from the moment of establishing the circumstances that lead to the appeal to the court.
According to Part 7 of Art. 283 of the Code of Administrative Procedure of Ukraine, in the event of a decision to open proceedings in the case, the court shall make a decision on the merits of the stated requirements no later than 96 hours from the moment of establishing the circumstances that lead to the applicant's appeal to the court.
The review of the application takes place with the participation of the revenue and tax authority that submitted it and the taxpayer in respect of whom it was submitted.
In accordance with Part 5 of Art. 283 of the Code of Administrative Procedure of Ukraine, the refusal to open proceedings based on the application makes it impossible for the applicant to apply again with the same application. In this case, the applicant has the right to address the same requirements to the court in the general procedure. The decision on the refusal to accept the application can be appealed in the appeal procedure within 24 hours from the moment of its decision.
In accordance with Part 8 of Art. 283 of the Code of Administrative Procedure of Ukraine, decisions on the application of arrest are executed immediately.
Part of the 10th Art. 283 of the Code of Administrative Procedure of Ukraine, it is established that the appellate court shall consider the case within 10 days after the expiry of the appeal period.
The legal service "Consultant" will provide professional advice from a lawyer on tax lawyer consultation, the service can also provide advice from a tax lawyer is online consultation with a tax lawyer.
A tax lawyer will provide advice to a professional tax inspector lawyer free consultation with a tax lawyer, as well as form an effective legal position and prepare relevant documents to avoid or challenge the administrative seizure of the taxpayer's assets.
