September 7, 2017
EBA Kyiv Office, 1A Andriyivskiy Uzviz
An attempt to automate the system of tax administration and eliminate the human factor was adopted to reduce the corruption component. This led to the consequences that the taxpayers predicted in advance. Regulatory authorities actively denied the possibility of their occurrence.
The implementation of an automated blocking of tax invoices led to a large number of unjustified stopped registrations of tax invoices. There were cases of subsequent refusal in their registration. These problems have arisen since the full-fledged launch of the automated blocking of tax invoices. A powerful blow from the launch of tax invoices automated blocking was felt by the most vulnerable sectors of the real economy. These were manufacturing enterprises and enterprises providing services. This problem has also affected the business that is engaged in commercial activities. This was due to the impossibility of accounting for tax overhead balances by the lock program in warehouses and other nuances.
The target audience:
This topic is relevant for all registered payers of value added tax, and those who intend to register a payer of value added tax.
Theses of the speech (main issues to be considered):
- How not to get under monitoring and how much itâ€™s real. How the blocking criterions work, their practical cases.
- What documents and explanations should be provided in case of stopping the registration of a tax invoice? What to do to make them considered?
- Specificity of economic activity of the enterprise, stated in the established form, is not taken into account. Is it legal and what to do about it?
- Where to go when the registration of a tax bill is refused? What to take in this case?
- How to prove the reliability of data specified in tax invoices?
Based on the results of the master class materials review, participants will receive practical advice and an optimally effective algorithm for:
- submission of documents when the registration of the tax invoice is stopped;
- presentation of the technological roadmap, which reflects the specifics of the economic activity of the enterprise in the established form:
- peculiarities of appeal against decisions on refusal to register tax bills according to the administrative order;
- features of appealing decisions on refusal to register tax bills in court.
Rolan Bondarets, leading lawyer in tax disputes Finance Business Service