The property of the company "PivdGZK", which the Supreme Court previously ordered to pay UAH 3.7 billion to the budget for the illegal application of tax benefits when paying dividends, has been transferred to the tax lien due to non-payment of tax liabilities. This was reported by the Head of the State Tax Service Ruslan Kravchenko, reports UNN.
The property of JSC "PivdGZK" was transferred to the tax lien due to non-payment of tax liabilities in the amount of UAH 3.7 billion. Let me remind you that the Supreme Court obliged "PivdGZK" to pay these funds to the budget. Over three years, the company paid UAH 29.8 billion in dividends to 12 Cypriot companies. However, the real recipients of the income were structures in the Netherlands - therefore, there were no grounds for applying the preferential rate
He noted that the company is currently ignoring the court decision. The amount was not paid within 10 days stipulated by the Tax Code of Ukraine for voluntary fulfillment of monetary obligations. Since the beginning of May, this debt has officially become a tax debt.
"The State Tax Service has already sent a letter to the debtor regarding the need to pay the tax debt, a tax claim and decided to describe the property. Based on the act drawn up and agreed with the taxpayer, the property is registered in the tax lien. If the debt is not paid, the property described in the tax lien will be sold to pay it off. By the way, interest is accrued on the amount of the debt - 120% per annum of the NBU discount rate," Kravchenko added.
Addition
The Supreme Court's resolution of April 17 obliged JSC "Southern Mining and Processing Plant" to pay UAH 3.7 billion in taxes and fines to the state budget for the illegal application of tax benefits when paying dividends to these Cypriot companies.
The court's ruling states that, according to the conclusion of the audit report, in 2017-2019, the company paid income in the form of dividends in the amount of UAH 29.8 billion to 12 shareholders - residents of Cyprus.