Due to the government's adoption of a new resolution, the last restart of the system of blocking tax invoices took place in February 2020. At the same time, many VAT payers continue to face problematic situations when they were denied registering tax invoices or when they find themselves on the list of risky taxpayers. GOLAW lawyers, jointly with the Business Ombudsman Council inspector, shared practical experience and discussed in details the causes of blocking tax invoices, explained how to avoid future risks of such blocking, and what should do the taxpayers, who are included in the risky payers' lists.
Participants had an opportunity to discuss the following questions:
- Will the data table help to avoid illegal blocking of tax invoices?
- How to submit the taxpayer data table correctly?
- Why is it important to correctly determine the cause of tax invoice blocking?
- Is it possible to unblock the tax invoice out of court?
- Is the taxpayer's risk associated with blocking the tax invoice?
- How and in what sequence to appeal to the company in the risky payers' list and the decision to block tax invoice?
Speakers:
Iryna Kalnytska, Partner at GOLAW, Attorney at law. Iryna is the Head of Tax, and Restructuring, Claims and Recoveries practices at GOLAW. She advises Ukrainian and global companies on national and international taxation, tax risks mitigation, tax structuring. She successfully represents the interests of clients in complex tax disputes. The lawyer also has a strong background in supporting banks and insurance agencies in the provision of debt finance and other various aspects of the finance industry, including debt restructuring and refinancing.
Olena Sulyma, Senior Associate at GOLAW, Attorney at law. Olena specializes in tax law. In particular, she carries out the analysis and assessment of tax aspects and risks of the business transactions and activity. Olena successfully represents the interests of the firm's clients before tax and other supervisory bodies, provides legal supports during tax inspections, pre-trial settlement of disputes, and litigation disputes of different specializations in the courts of all instances.
Volodymyr Zabudskyi, BOC Investigator. Volodymyr specializes in tax issues. He has about 10 years of practice. Volodymyr has been appointed to represent the Business Ombudsman Council in the Expert Council for Preparation of Generalized Tax Consultations under the Ministry of Finance of Ukraine. He is an author of numerous publications on taxation, the co-author of three Business Ombudsman Council systemic reports: on business problems in the customs sphere (2018), on the institute of the administrative appeal (2019) and on tax administration (August 2020).
