In June of this year, the managing partner of Golovan and Partners Law Firm Igor Golovan addressed with a lawyer’s request to the State Tax Inspectorate in the Dneprovsky district of Kiev. The lawyer requested information about the tax accounting of a particular individual. Namely – whether this person is registered as a self-employed person, performing an independent professional activity, or as an individual entrepreneur with a sign of exercising independent professional activity.

The tax office refused to provide information, referring to its confidentiality.

Indeed, the information of the State Register of individuals-payers of taxes is information with limited access. However, from this rule, there is one exception, stipulated in subparagraph 70.15.2. Item 70.15 of Art. 70 of the Tax Code – precisely on information on registration of individual entrepreneurs and individuals engaged in independent professional activity.

The lawyer sent a second request and simultaneously appealed to the Main Directorate of the State Fiscal Service in Kiev with a complaint on the actions of the Dnipro State tax inspection officers. After all, they not only refused to provide information that is open by law but also violated the 5-day deadline for responding to a lawyer’s request.

On the second request, the requested information was provided.

And in response to a tax complaint, the tax office reported the following: 
1. The person responsible for preparing the response to the lawyer’s request is fired. 
2. The response was sent untimely due to the virus “Petya.A”. 
3. The staff is directed to a “technical and economic training” on providing answers to lawyer requests and on the openness of information on the registration of individuals.

So, mistakes were recognized in extrajudicial order.

Unfortunately, even acknowledging violations of the law, the tax office resorted to violating another law. In particular, the Law “On Citizens’ Appeals” prohibits sending complaints about consideration to those bodies or officials whose actions or decisions are being appealed.

However, the Main Office of the State Fiscal Service in Kiev sent a complaint to the State Tax Inspectorate about the actions of the same State Tax Inspectorate in the Dniprovsky district of Kiev. And this already has the signs of an administrative offense provided for in Part 7 of Art. 212-3 of the Code of Ukraine on Administrative Offenses.

According to the register of court decisions, officials have never been brought to administrative responsibility for illegally sending complaints to those who are the one to complain about. 

We are already preparing a relevant statement and will inform you about the results of its consideration.