Corporate, Commercial Law and Dispute Resolution · Contracts, Commercial Law and Transactions
State Tax Service request response should begin with verification of the legal basis, scope and exact documents requested before the company sends information. A business should neither ignore a formal tax request nor automatically disclose records that fall outside the authority’s lawful request.
STS (State Tax Service of Ukraine) may send written requests in circumstances provided by the Tax Code of Ukraine. Inspections, discrepancies in tax reporting, information about possible violations and verification of facts concerning counterparties are common grounds.
What a Valid Request Should Contain
Even where a statutory ground exists, the request should state the legal basis, refer to the relevant rules and identify the documents or information being requested. The company should compare the wording of the request with the authority’s stated purpose before collecting records.
Documents the Taxpayer Is Required to Provide
The taxpayer should provide documents that are required by law and directly relate to the subject of the request. Requests for commercial or banking secrecy should have an appropriate legal basis.
Documents should relate to the company’s business activity and the defined issue under review rather than unrelated matters outside the tax authority’s competence.
If the Request Is Unlawful or Excessive
assess whether the request has a statutory basis and whether its form and content meet procedural requirements;
prepare a reasoned written response identifying which documents can be provided and why other information is outside the lawful scope;
challenge the authority’s actions, including through court proceedings, where procedure or powers are exceeded.
Risks of Over-Disclosure
additional inspection activity based on information that was not required for the original request;
penalties or disputes arising from documents disclosed without first analysing their relevance;
unnecessary disclosure of commercial secrets or confidential information.
The source material specifically advises against ignoring requests even where they appear defective. A written, legally reasoned response creates a record of the company’s position and is safer than silence.
Systematic document management is important because the response deadline may require management to identify relevant contracts, tax records and correspondence quickly.
Tax-request response strategy should balance cooperation with controlled disclosure: verify the authority, answer within the legal framework and preserve a written record of every document supplied or withheld. This reduces the risk that an overly broad response creates issues unrelated to the original request.
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Price: Requests from the State Tax Service: Legal Limits and Response Procedure