The UBA Committee requested to resume the work of the Business Ombudsman Council
The UBA Committee on Tax and Customs Law appealed to the Business Ombudsman Roman Vashchuk with a request to resume the work of the Business Ombudsman Council the way it existed until February 24, 2022.
The Ukrainian Bar Association is always ready for an open dialogue with the state authorities, closely follows the legislative initiatives of the Verkhovna Rada of Ukraine, and always supports innovations aimed at stimulating the growth of the country's economy and increasing the level of investment attractiveness of the business.
Since the beginning of the full-scale war of the Russian Federation against Ukraine, the UBA has had as its main goal countering aggression on the legal frontline and ensuring the implementation of mechanisms for the accountability of those guilty and compensation for the damage caused. It is almost impossible to assess the scale of negative consequences that such armed aggression will cause for Ukraine: from the destruction of infrastructure to economic instability.
However, despite the realities of wartime, the economy of Ukraine continues to operate, and businesses continue to pay taxes. The uninterrupted activity of Ukrainian business is one of the tools that will speed up our victory and allow us to rebuild the destruction caused to us as soon as possible.
Thus, the UBA responds to problematic issues of legislation and practice that may harm business. Among such issues is the practice of suspension of tax invoice registration/calculation of adjustments in the Unified Register of Tax Invoices and assigning payers to the list of payers who meet the risk criteria of the taxpayer, according to the Resolution of the Cabinet of Ministers of Ukraine dated December 11, 2019 No. 1165.
Tax authorities, without proper and sufficient grounds, as well as without any explanation, assign business entities to the list of risky taxpayers. As the result, it is impossible to register a tax invoice in the Unified Register of Tax Invoices and to exercise the right to a tax credit. At the same time, the institution of administrative appeal of the facts of illegal suspension of registration of tax invoices and assignment of taxpayers to the list of risky does not work.
Given the reputation and efficiency of the work of the Business Ombudsman Council, the experts of the UBA Committee on Tax and Customs Law requested to restore the work of the Business Ombudsman Council in the mode that existed until February 24, 2022. The UBA Committee is convinced that the receipt and consideration of business complaints by the Council will contribute to the unwavering compliance with the law and the coordinated work of the state apparatus, and ultimately to the stabilization of the economy. Should the activities of the Council not be resumed due to the heavy workload of the inspectors of the Council of the Business Ombudsman, the experts of the UBA Committee propose to partially resume the consideration of complaints, namely regarding the illegal actions of the tax authorities on the suspension of the registration of the tax invoice/calculation of adjustments in the Unified Register of Tax Invoices and assignment of taxpayers to the list of taxpayers who meet the risk criteria of the taxpayer.