Tax dispute resolution practice of KPMG Law Ukraine lawyers have successfully represented the interests of the Company, which is a part of an international corporation that manufactures products in the field of automobile construction, in a dispute with tax authorities.
The subject of the dispute was whether the company has an obligation to charge and pay social single contribution on the sums of one-time financial aid provided to the company's employees, and the financial aid paid to student on internship program for educational needs.
KPMG Law specialists have managed to prove the groundlessness and illegality of the conclusions of the Tax Authority in the court of appeal. Based on the results of the case review, the court of appeal has agreed that the position of the tax authority on each of the episodes is not based on the correct application of the legislation and full and proper consideration of all the facts of the case, and that the financial aid paid by the company is not subject to the calculation of SSC.
As a result, KPMG Law Ukraine lawyers helped the company to annul groundless SSC charges and fines. In addition, the court reimbursed the company the fees for legal services carried in the courts of the first and appeal instances which allowed to protect the Client's property rights.
The project has been implemented by Iryna Khyliak, Manager, Attorney-at-law of the tax dispute resolution practice of KPMG Law Ukraine under the leadership of Serhii Popov, Partner of the Tax & Legal consulting department. Mykhailo Yatskiv, a Lawyer at KPMG Law Ukraine, has also significantly contributed to the project.
