On July 18, 2016 SFS adopted an Order «On amendments to the SFS Order №22 dd. 31.07.2016» №633 dd. 18 July, 2016.
The European Business Association supports this urgent step in our appeals we have repeatedly drawn the attention of State Fiscal Service and the Ministry of Finance to the current problem of unreasonable tax investigations, which are initiated following the results of tax audits. This procedure brought considerable pressure on Company, which had all rights to appeal the results of tax audits. The Order provides that after the SFS inspection, subdivision that carried out that inspection should transfer the materials of inspection to the SFS Division of financial investigations within 20 working days and only in case the tax notice-decision on determining the monetary obligation was agreed.
We are grateful to the Ministry of Finance and State Fiscal Service for this first and significant step towards solving this problem. We are hoping that after adoption of this Order, the number of cases of introducing to the Unified register of pre-trial investigations on the basis of unreasonable tax investigations will reduce pressure on business will decrease, and the procedure of appealing tax notices will be more transparent.
The Association will continue working on solving the complex problems with groundless opening of criminal proceedings against the business by amending the laws of Ukraine concerning the futures of criminal proceedings in tax relations and administration of taxes and fees.
SFS Order №633 dd. 18 July, 2016 makes changes into the Methodological recommendations on procedure of interaction between SFS departments during organization, carrying out and realization tax inspection materials of taxpayers, which are approved by SFS Order №22 dd. 31 July, 2014.
«2.5.1…transferred the materials of inspection for making decision due to Criminal Procedure Code of Ukraine during 20 working days following the day of harmonization the tax notices-decisions on determining of the monetary obligation (reduction of budget refund), which was adopted by their results…»
The previous version of subparagraph 2.5.1 of paragraph 2.5 of section II Methodological recommendations provided that the unit that carried out the inspection, had to inform the investigating unit and transfer the file to verify the decision «…within 10 working days following the day after adoption of tax notices-decisions, requirements and solutions to single contribution…» and in case of administrative appeal, – «…within 10 days from the date of completion of administrative appeal…»