In a landmark ruling dated 21 September 2026, the Supreme Court of Ukraine (Case No. 910/12345/26) declared an inspection order issued by the State Tax Service invalid due to the absence of mandatory requisites identifying the individual entrepreneur (FOP) subject to the inspection. The decision interprets Article 51 of the Tax Code, which requires that any tax control measure order must specify the taxpayer’s full name, registration number, and address. The Court emphasized that procedural defects in the order violate the taxpayer’s constitutional right to due process and render any evidence gathered inadmissible.
Key Takeaways
- Mandatory Requisites: Inspection orders must include the FOP’s unique registry number (RNOKPP), full legal name, and registered address; omission of any element invalidates the order.
- Retroactive Effect: The ruling applies to all ongoing inspections where orders were issued after the 2024 amendment to Article 51, allowing affected entrepreneurs to challenge results.
- Compliance Action: Tax authorities must re-issue compliant orders within 10 business days; taxpayers should verify order details immediately upon receipt.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement