An Individual Entrepreneur Discovered a Fine Detailed in an Inspection Report They Had Not Received: Procedure of Actions.
If an individual entrepreneur discovers imposed fines but has not received the inspection report and the tax notice-decision, they have the right to contact the controlling authority to obtain the relevant documents.
As explained in clause 56.3 of the Tax Code of Ukraine, the taxpayer should first check the information about the imposed fines in the Electronic Taxpayer Cabinet. The sections detailing tax obligations or tax debt may contain the specifics of the tax notice-decision upon which the charges were based.
The taxpayer should also check the "Incoming/Outgoing Documents" section in the Electronic Cabinet. In the case of a desk audit, copies of the inspection report or the tax notice-decision may be available there. If the documents are not in the electronic cabinet, the controlling authority may have sent them by registered mail to the taxpayer's tax address, in accordance with established procedure.
The taxpayer has the right to contact the State Tax Service with a request for a copy of the inspection report and the tax notice-decision. This request can be submitted via the Electronic Cabinet in the "Correspondence with the STS" section.
According to the Law of Ukraine "On Citizens' Appeals," citizens' appeals are considered within 30 calendar days from the date of receipt. Once copies of the documents are received, the taxpayer can ascertain the grounds for the fines and determine the possibility of appealing them.
According to clause 56.3 of the Tax Code of Ukraine, the tax notice-decision can be appealed administratively within 10 working days from the date of its receipt.
If the administrative appeal period is missed, the cancellation of the tax notice-decision can only be resolved in court.
Regarding penalties, their accrual is linked to the occurrence of overdue payment of the monetary obligation and continues until the debt is repaid.
As previously reported by Judicial-Legal Newspaper, the Second Administrative Court of Appeal considered an appeal in case No. 440/7292/24. This case concerned an individual entrepreneur's appeal against an order to conduct a factual inspection and a tax notice-decision regarding the application of fines (financial sanctions) issued by the controlling authority based on the inspection results.
The subject of the consideration was to establish the legality of conducting the factual inspection and applying the fine for violating the requirements of Law of Ukraine No. 265/95-VR concerning the use of cash registers and inventory accounting. This information was reported by the STS in the Poltava region.
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