Answer to the written request of the bodies of the State Fiscal Service of Ukraine

PRO 71.68

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Sobianina Olena

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Ukraine / Odessa region

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Publication date: 23.05.2024

lawyer, 23 years of experience in enforcement.

Answer to the written request of the bodies of the State Fiscal Service of Ukraine

In accordance with the provisions of Clause 73.3 of the Tax Code of Ukraine, controlling bodies have the right to address taxpayers and other subjects of information relations with a written request for the submission of information necessary for the performance of the functions and tasks assigned to them, and its documentary confirmation.

In accordance with the provisions of Clause 73.3 of the Tax Code of Ukraine, controlling bodies have the right to address taxpayers and other subjects of information relations with a written request for the submission of information necessary for the performance of the functions and tasks assigned to them, and its documentary confirmation.

A written request for the provision of information is signed by the head (deputy head) of the control body and must contain a list of the requested information and documents confirming it, as well as the grounds for sending the request.

Заголовокsent to the taxpayer or other subjects of information relations if there are grounds specified in the Tax Code of Ukraine:

1) based on the results of the analysis of tax information obtained in accordance with the procedure established by law, facts were found that indicate that the taxpayer violated tax, currency legislation, legislation in the field of prevention and countermeasures against the legalization (laundering) of proceeds obtained through crime, or the financing of terrorism and other legislation , the control of compliance of which is entrusted to the control bodies;

2) to determine the compliance of the conditions of the controlled transaction with the principle of "arm's length" during the implementation of tax control over transfer pricing in accordance with Article 39 of this Code and/or to determine the level of ordinary prices in the cases specified by this Code;

3) unreliability of the data contained in the tax declarations submitted by the taxpayer was found;

4) a complaint has been filed against the taxpayer about the taxpayer's failure to provide: a tax invoice to the buyer or about the seller of goods/services making mistakes when specifying the mandatory details of the tax invoice, provided for in clause 201.1 of article 201 of the Code of Civil Procedure, and/or violation by the seller/buyer of the registration deadlines in the Unified register of tax invoices of the tax invoice and/or adjustment calculation;

5) in the case of counter-reconciliation;

5-1) unreliability of the data contained in the report on accountable accounts submitted by the financial agent was found;

5-2) a notification has been received from the competent authority of a foreign state with which Ukraine has concluded an international agreement containing provisions on the exchange of information for tax purposes, the binding consent of which has been given by the Verkhovna Rada of Ukraine, or interdepartmental agreements concluded on their basis, on the identification such body of errors, incomplete or unreliable data provided by the financial agent regarding the account of a person who is a resident of the relevant foreign country, or about the failure of the financial agent to fulfill the obligations stipulated by such an international agreement;

6) in other cases specified by the Tax Code.

The request is considered served if it is sent by mail with a notice of delivery to the tax address or given under receipt to the taxpayer or other subject of information relations or his official.

In accordance with clause 10 of the Procedure, the following must be specified in the request:

- reference to the legal norms according to which the state tax service body has the right to receive the requested information;

- if necessary - a list of documents confirming it.

The Tax Code does not establish responsibility for the failure of taxpayers and other subjects of information relations to provide relevant explanations and documentary confirmation upon a written request of the supervisory authority to submit information.

However, failure to provide an answer may become grounds for a tax audit.

According to Clause 14 of the Procedure, taxpayers and other subjects of information relations are obliged to submit the information specified in the request of the supervisory body and its documentary confirmation within 1 month from the day following the day of receipt of the request.

In the event that the results of checks of other taxpayers or the results of the analysis of tax information reveal facts indicating possible violations by the taxpayer of tax, currency and other legislation, the control of compliance of which is entrusted to the bodies of the state tax service, the taxpayer is obliged to provide explanations and their documentary confirmation upon a mandatory written request of the state tax service authority within 10 working days from the date of receipt of the request.

According to Clause 16 of the Procedure, if the request was made in violation of the established requirements, the taxpayer is released from the obligation to provide a response to such a request.