Grounds for refusing to provide information at the request of the fiscal body
If the text of the request of the fiscal body on information proving does not contain the grounds for such request according Cl. 73.3 Art. 73 of the Tax Code of Ukraine, then there are grounds for refusing to provide information on such a request.
The Supreme Administrative Court of Ukraine in its decision dd. 23.02.2017 in the case No. K/800/25008/16 gave a legal position regarding providing of information by the taxpayer on the request of the fiscal body.
The court said, that the provisions of Cl. 73.3 Art. 73 of the Tax Code of Ukraine prescribe a clear list of grounds on the basis of which a written request of the fiscal body on providing of information can be sent to the taxpayer or other parties of information relations. Thus, the request of the fiscal body should be submitted to the taxpayer not on the basis of “service necessity” of the head of this body, but due to exist of at least one of the grounds specified in Cl. 73.3 Art. 73 of the Tax Code of Ukraine.
Without observance of the noted provisions by the fiscal body, the taxpayer is released from the obligation to provide a response on such a request, while the absence of a response from the taxpayer on the request or refusal to provide a response is not a basis for further tax inspections by the fiscal body.
Sergey Kotyukh, lawyer