Individual entrepreneurs began receiving notifications about tax arrears
Individual entrepreneurs have begun receiving so-called tax debt notifications. These are emails informing them of possible debts owed to the budget.
Tax consultant Mykhailo Smokovych noted that such notifications may contain outdated or inaccurate information. According to him, the emails are sent en masse and are for informational purposes only.
"They send letters by email, in bulk. They inform about the existence of tax debt. Such information is okay. These letters are not always relevant, but if you receive one, go to the taxpayer's office and check," Smokovich said.
Tax debt may arise if an entrepreneur has not paid the single social contribution, single tax or other taxes.
To check for any outstanding debts, entrepreneurs need to log in to their taxpayer account. This account shows the history of funds movements, all charges, and information about any debts or overpayments.
After logging into the account, you can check your calculations with the budget. To do this, you need to select a specific tax and view the balance, which shows accruals, overpayments or debts.
According to Article 52 of the Civil Code of Ukraine, an individual entrepreneur is liable for debts arising from entrepreneurial activity with all property belonging to them.
If an entrepreneur has tax debts, debts to banks or counterparties, or a court decision to recover funds, liability may extend not only to business accounts or equipment, but also to personal funds, cars, real estate and other property.
At the same time, the law provides certain protection for housing. There is a list of property that cannot be seized. This may include the debtor's only home, if it is their place of permanent residence and does not exceed the established social norms for living space.
Last year, the Tax Service of Ukraine introduced an automated tax debt collection system. With its help, more than 100 million hryvnias of tax arrears were collected from more than 2,000 enterprises.
The new system provides for the automatic debiting of funds from the accounts of legal entities. This minimises the human factor and increases the efficiency of tax debt collection.
