3 July 2020

When a company has the right not to respond to the tax service request

The request of the controlling body for the provision of relevant tax information by the taxpayer must contain specific grounds, i.e. clearly defined circumstances that indicate a violation of tax legislation by the taxpayer.

This was recalled by the Supreme Court in its ruling in case № 812/730/17 in its ruling of 11 June 2020, the text of which recently appeared in the Unified State Register of Judgments.

Without reporting these facts, the taxpayer does not have an objective opportunity to provide any explanations and their documentary affirmation.

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