Blocking tax invoices. STS “makes mistakes” in 70% of cases – MP

The state tax service “makes mistakes” when blocking tax invoices in 70% of cases. At the same time, the number of blockages and contributions of enterprises to risky ones, an instrument of pressure on business, which was introduced by the chairman of the tax committee of the Rada Daniil Hetmantsev, is constantly increasing. Such data was published by Nina Yuzhanina, a member of the Verkhovna Rada Committee on finance, tax and customs policy, writes UNN.

“In  October, the number of  payers who were blocked by tax invoices/adjustment calculations (NN/RK) increased by 2% compared to last month and amounts to 23.8 thousand payers, or 15% of those who applied for registration of NN/RK, while the blocked VAT amount increased by 11% compared to last month,” reported Yuzhanina.

According to the MP, in October 158 thousand payers (64% of the total number)  submitted tax invoices and adjustment calculations for registration.  

According to her, in total, in January-October  , almost 2 million tax invoices and adjustment calculations were blocked. The total amount of VAT blocked amounted to almost UAH 44 billion. at the same time, in the future, payers proved (STS commissions + courts) the right to register 1.4 million NN/RK by almost UAH 33 billion, that is, the error in the work of the SMKOR (automated system for monitoring compliance of the tax invoice/calculating adjustments to the risk assessment criteria) is more than 70%.

Yuzhanina added that she received data from the tax service, according to which the number of VAT payers in Ukraine as of November 1, 2024 is 247.7 thousand since the beginning of the year  their number has decreased by 3.6 thousand.

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The state tax service, in response to a request from UNN, reported that control over the entry of enterprises into risky ones and over the blocking of tax invoices and adjustment calculations belongs to the official duties of acting deputy chairman of the state tax service of Ukraine Yevhen Sokur.

It is worth noting that Evgeny Sokur is called the right-hand man of the chairman of the tax committee Daniil Getmantsev and his protege in the tax service. Previously, he was an assistant to Getmantsev, and also worked in the Yurimex law firm, which is associated with the MP. Despite his young age and lack of experience, Sokur was immediately appointed to a senior position in the state tax service.

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Blocking tax invoices is one of the main problems that Ukrainian entrepreneurs complain about in the field of tax administration. In general, as indicated in the statistics of the Business Ombudsman Council, in the third quarter of 2023, 57% of complaints from business representatives related to tax issues. According to MP Mykhailo Tsymbalyuk, blocking tax invoices has become a serious problem, which threatens the national security of Ukraine, as it stops the activities of enterprises and disrupts economic operations.

As noted Business Ombudsman Roman Vashchuk, the problem in business is not even in the level of taxes, but in the style of administration. In addition, he added that the tax and customs authorities lose 90-94% of cases in the courts – either in the first instance or in an appeal to the Supreme Court.

According to experts, this situation with the courts indicates the abuse of their powers by the tax authorities, because the courts break these decisions. Some, such as economic analyst Pavel Sebastianovich, directly call these “schemes”.

Among the main such schemes, he calls fictitious exports, registration of fictitious VAT from fictitious companies, export of goods under fictitious documents with fictitious VAT and return of real VAT, twists, blocking of tax invoices, granting the status of a risky enterprise and organizing shadow schemes to remove this status.

Dmytro Alekseyenko, a member of the Council of the Association of taxpayers, believes that people’s deputy, chairman of the tax committee of the Verkhovna Rada Daniil Hetmantsev is behind such a policy of administration, because no important decisions are made in the state tax service without his knowledge. And he actually manages the tax service through his former assistant Yevgeny Sokur.

At the same time, Hetmantsev himself called his tax activities “parliamentary control”. He also rejected accusations that he is taking over the powers of the executive branch, pointing out that he simply helps entrepreneurs.