The tax authorities have officially drawn attention to cases where certain heads of regional tax offices allegedly required taxpayers to postpone VAT refund applications to the next year or to pay taxes in advance.
Such demands have no legal grounds under current tax legislation, emphasized the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
According to Danylo Hetmantsev, the only obligation of a taxpayer is to pay taxes in full and on time, while the right to a VAT refund must be preserved in accordance with established deadlines. Forcing taxpayers to make advance payments or to postpone their right to budgetary VAT refunds to future periods is unlawful.
The Parliamentary Tax Committee also urged bona fide taxpayers to document such cases and report them for appropriate response at the level of central authorities. In addition, the leadership of the State Tax Service was instructed to bring the actions of its officials into compliance with the law and to cease any pressure on businesses in this area.
