New season 2021: Volodymyr Bevza became a lecturer of Tax Practice division at Legal High School

EUCON experts are returning with new lectures at Legal High School! Thus, on February 9 Volodymyr Bevza, Lawyer, Adviser of the EUCON Legal Group conducted a lecture “Primary documents to confirm costs. Non-registration of tax invoices. Judicial practice” concerning tax practice within the Tax Planning for Business unit.

As for the primary documents confirming the costs, Volodymyr Bevza, first of all, noted the need to determine the specifics of economic activity and the nature of the disputed legal relationship. “Each contract, transaction and type of activity has its own minimum package of documents that must be issued and agreed by the parties.” – the speaker emphasized.

Then the lecturer focused on the business purpose of the documents considered/not considered to be the primary ones, study and realizing of the actual movement of assets, shortcomings in the execution of documents, the presumption of good faith of the payer and the actual conducting of the business​.

In his speech the expert repeatedly drew the attention of listeners to the fact that each case is individual and requires an individual approach accordingly. Considering the issue of detailing and calculation, Volodymyr Bevza advised not to neglect detailing, because, to his mind, the calculation and analysis of the cost of certain objects in certain cases may be of particular importance.

The speaker also touched upon the aspects of transportation and delivery of goods, features of operations with petroleum products, documentation in the field of construction works and grain warehouses, and also spoke in detail about of Private Individuals’ expenses.

The lecturer stressed that the primary documents (Certificates on Acceptance-Delivery, Invoices, Payment Orders), which do not contain a reference to the implementation of which contract they are made, cannot be considered sufficient and necessary evidence of specific services. An unsigned Certificates on Acceptance-Delivery cannot serve as a basis for the formation of accounting data as a primary document.

Further Volodymyr Bevza considered in details the issue when tax invoices are not registered. moved on to a detailed consideration of the issue of non-registration of tax invoices. In particular, the lecturer emphasised that the decision to include in the risky payers list is subject to court appeal, and it is impossible to substantiate the claims​.

At the end of his speech, the expert analysed the case law of the Cassation Administrative Court of the Supreme Court in cases of costs and tax invoices. Thus, Volodymyr Bevza noted that, as a rule, the Supreme Court insists that if there is any negative information and certain evidence provided by the controlling body in the inspection report and if it is clearly substantiated, the taxpayer is obliged to refute them, and it is not easy to submit certain documents without explanation.