Since July 1, 2017, the program for the suspension of the registration of tax invoices and adjustment calculations in the Unified Register of Tax Invoices has been launched.
The taxpayers faced two problems from the very first days:
the first problem is actually the suspension of the registration of tax invoices;
the second problem is the refusal to register the tax invoices after the submission of the documents to the SFS Commission by the taxpayer confirming the legitimacy of the formation of tax indicators.
The subparagraph 201.16.3. of clause 201.16. article 201 of the Tax Code of Ukraine provides for the possibility of appealing against the decision of the SFS Commission on the refusal of the registration of a tax invoice, in the administrative or judicial procedure.
In accordance with par. 56.23.2. cl. 56.23. art. 56 of the Tax Code of Ukraine, the Cabinet of Ministers of Ukraine adopted a Decree No. 485 of 04.07.2017, which approved the “Procedure for considering complaints against decisions of the State Fiscal Service Commission on refusal to register the tax invoice / adjustment calculation in the Unified Register of Tax Invoices.”
The experts of the Finance Business Service were considering what features there are on appealing the decision of the commission of the State Fiscal Service on the refusal to register a tax invoice (hereinafter referred to as the decision).
We note at once that the administrative appeal of the decision is one-level, and the complaint is considered by the SFS Commission for Complaint consideration. The Commission Regulations for the complaint consideration and its composition are approved by the Chairman of the SFS.
Within 10 calendar days after receiving the decision of the SFS Commission on the refusal to register the tax invoice, the taxpayer has the right to appeal it in the administrative order.
The complaint is made solely in writing, and it must contain:
name or surname, first name, patronymic of the taxpayer submitting the complaint, his tax address;
tax number or series (if any) and passport number (for individuals – entrepreneurs who have a mark in the passport about the right to make any payments on the series (if any) and the passport number);
requisites of the appealed decision of the SFS Commission;
information on the reasons of taxpayer’s disagreement with the decision of the SFS Commission;
information on appealing the decision of the SFS Commission in the court;
requirements of the taxpayer filing the complaint;
the address to which the decision taken on the basis of the results of the consideration of the complaint should be sent.
The complaint is submitted directly to the SFS or sent by post. On the day of receipt of the complaint in the SFS, the complaint is registered in accordance with the requirements of the legislation on the organization of office work in state bodies.
It is important that by the Decree of Cabinet of Ministers of Ukraine No. 485 of 04.07.2017, the controlling body is expressly prohibited from refusing to register a complaint. The topicality of this issue is related to the fact that the taxpayers, when filing a complaint to the SFS for a tax notice-decision, often encountered the problem of refusal to register the complaints (the SFS staff offered to throw the complaint in the box).
As to any complaint, the taxpayer is entitled to provide explanations and copies of the documents certified in accordance with the procedure established by law, confirming the information specified in the tax invoice.
The supervisory authority is provided 10 calendar days for the consideration of the complaint from the date of receipt.
If the decision to refuse the registration of the tax invoice is not sent to a taxpayer within ten days, such a complaint is considered to be fully satisfied in favor of the taxpayer. We pay attention to the fact that it is about the term of the submission of the decision, and not about the term of making the decision. That is, if the supervisory authority did not manage to direct the decision within 10 days (even after having accepted it within the established timeframe), the complaint is considered satisfied.
An important clarification in this case is that the time for the consideration of the complaint cannot be extended.
However, what difficulties can taxpayers encounter, in the event if the SFS Commission on complaint consideration does not send a corresponding decision within ten days?
According to par. 201.16.4. cl. 201.16. art. 201 of the Tax Code of Ukraine:
“The tax invoice / adjustment calculation, which registration in the Unified Register of Tax Invoices was suspended, is registered on the day of the onset of one of the following events:
a) the decision on the registration of the tax invoice / adjustment calculation in the Unified Register of Tax Invoices was made;
b) the decision of the court to register the appropriate tax invoice / adjustment calculation in the Unified Register of Tax Invoices came into force.”
That is, the current legislation does not provide for the possibility on the registration of the “suspended” tax invoice, in case of violation of the term for sending a decision on the complaint consideration by the controlling body.
Logically, if the complaint is considered satisfied, then the tax invoice must be registered the same way like in the case of making a decision on the registration of the tax invoice.
But, knowing the practice of interpreting the norms of tax legislation by the tax authority, and also taking into account the textual description of the above-mentioned norm, the SFS will have the opportunity to state that there is no legal basis for the registration of the tax invoice due to the fact that the complaint is considered satisfied.
In this case, the supervisory authority may consider that the statements “the complaint is considered satisfied” and “the decision to register the tax invoice” are not identical and do not lead to the same consequences.
In this case, once again, we should pay attention to the frivolous attitude of our legislative body towards norm-setting techniques and a contemptuous attitude towards the consistency of the adopted legal norms. This attitude again and again indicates the low quality of the national legislation, which leads to excessive strain both on the taxpayers and the judiciary, since this raises unjustifiably large number of disputes.
In connection with the absence of the practice of skipping the term of sending a decision on the issues of refusal to register the tax bill by the controlling body, it is impossible to say uniquely whether the controlling body will use such a gap in the law or not.
Therefore, the specialists of Finance Business Service continue to monitor the situation that has developed, and they will provide the optimally effective advice and effective solutions on these issues as always timely.
Since July 1, 2017, the program for the suspension of the registration of tax invoices and adjustment calculations in the Unified Register of Tax Invoices has been launched.
The taxpayers faced two problems from the very first days:
the first problem is actually the suspension of the registration of tax invoices;
the second problem is the refusal to register the tax invoices after the submission of the documents to the SFS Commission by the taxpayer confirming the legitimacy of the formation of tax indicators.
The subparagraph 201.16.3. of clause 201.16. article 201 of the Tax Code of Ukraine provides for the possibility of appealing against the decision of the SFS Commission on the refusal of the registration of a tax invoice, in the administrative or judicial procedure.
In accordance with par. 56.23.2. cl. 56.23. art. 56 of the Tax Code of Ukraine, the Cabinet of Ministers of Ukraine adopted a Decree No. 485 of 04.07.2017, which approved the “Procedure for considering complaints against decisions of the State Fiscal Service Commission on refusal to register the tax invoice / adjustment calculation in the Unified Register of Tax Invoices.”
The experts of the Finance Business Service were considering what features there are on appealing the decision of the commission of the State Fiscal Service on the refusal to register a tax invoice (hereinafter referred to as the decision).
We note at once that the administrative appeal of the decision is one-level, and the complaint is considered by the SFS Commission for Complaint consideration. The Commission Regulations for the complaint consideration and its composition are approved by the Chairman of the SFS.
Within 10 calendar days after receiving the decision of the SFS Commission on the refusal to register the tax invoice, the taxpayer has the right to appeal it in the administrative order.
The complaint is made solely in writing, and it must contain: