Yuliya Loshakova
Head of court and contractual practice, Junior partner



Dispute on the cancellation of the demand for debt payment (arrears) on the unified social tax.
The Tax Service carried out an audit of the activities of an individual person – entrepreneur related to the registration of labour relations with employees and the payment of the unified social tax in full. Based on the results of the audit, a claim was drawn up for the debt payment (arrears) in the amount of more than UAH 50,000.


During the trial, the attorney substantiated the claim to cancel the demand of the supervisory authority to pay the debt (arrears) in connection with the following:
– officials of the supervisory authority made conclusions about the period of staff work and the basis for calculating the unified social tax (salary) only from the words of some persons who provided services to the Client, or without any justification at all, and also calculated the amount of the unified social tax without any documentation about accrual of income to employees;
– from the explanations of the tax officials who carried out the audit, interviewed during the court session at the request (petition, ad seciam) of the attorney, it was seen that the findings of the audit were actually based on their own logical judgments, and not on financial, economic and accounting documents.


The court satisfied the Client’s claims in full.