KPMG in Ukraine provides the clients with high-quality support in taxation matters and represents their interests when tax disputes arise. We help to develop a unique defense strategy to improve the outcome of the tax disputes.

Our Services

Pre-trial

Tax Compliance Health-Check

• Has your company paid significant taxes in the past 3 years?
• Have you considered the possibility of reducing the tax burden?
• Are you aware of significant tax risks or exposures that your company may be facing?

In many cases, it is possible to reduce the tax burden. If your company has paid significant taxes in the past, there may still be an opportunity to make tax savings now by filing adjustments to tax returns to claim back taxes or using them in the future periods. KPMG will help you to identify such opportunities and assist you with the refiling process.

KPMG specialists would also review your tax returns and accounts to identify potential tax exposure and assist you in estimating tax risks and their impact on the business prior to a tax audit.

Request for tax information and documentation

• Does your company currently report tax losses?
• Are the tax authorities requesting additional documentation?

If your company is currently in a tax loss position and the tax authorities are asking for explanations as to why the losses were incurred and what the company intends to do going forward so as to become profitable, KPMG will assist you in preparing explanations and developing arguments to substantiate your position. In addition, we will support you during the discussions with the tax authorities.

Tax Audits

Have the tax authorities initiated a tax audit? (Hyperlink to the Tax Audit page)

The KPMG Tax Dispute Resolution team provides on-going assistance either at your company’s premises or via telephone to ensure all pertinent and consistent information is provided to the tax authorities. This brings you the following important benefits:

• Only relevant information which proves the taxpayer’s position is submitted;
• Other issues may be resolved directly during the audit.

Dispute Resolution at Pre-Trial Stage

Has the tax audit been completed?

If following the results of the tax audit the tax authorities unreasonably assert tax violations, KPMG specialists will assist you in drafting objections to the tax audit act, negotiating with the tax authorities and bringing forward best arguments to resolve the situation.

When the tax authorities issue unreasonable or ambiguous notices of tax assessment, KPMG will assist you in preparing and filing an appeal to the higher-level tax authorities. If the initial appeal is not allowed, KPMG will provide you with the necessary tax and legal support to prepare and submit a further appeal to the State Fiscal Service of Ukraine. KPMG will actively participate in the tax authorities’ review of the appeals process via telephone discussions and by personal attendance at the tax authorities’ meetings to address the appeals.

Tax Litigation

Appeals to the tax authorities did not give the desired result?

The KPMG TDR Group will offer you comprehensive legal support at all stages of the notice of tax assessment appeal, including but not limited to:

• Development of the defense strategy and assistance in its implementation, guidance on the preparation of necessary documents, assistance in the preparation of evidence to support or enhance your position;
• Preparing and filing a statement of claim to a competent administrative court;
• Monitoring of the case’s current status during its court trial;
• Personal participation in court hearings;
• Preparation and filing of any necessary additional clarifications and motions;
• If the first instance court ruling is unfavorable, we offer legal support at any subsequent appeal and, if necessary, also provide legal support at cassation appeals.

Enforcement of Court Rulings

The court delivered a favorable ruling which is not enforceable?

KPMG offers the following help at the execution stage:

• We will obtain an enforcement document, prepare the enforcement claim and file / present the claim to the relevant enforcement authorities;
• We will represent your interests in relations with the State Execution Service of Ukraine, State Treasury of Ukraine and Ukrainian tax authorities in matters concerning reimbursement of excessively paid taxes or VAT refund;
• We will monitor the status of the execution of the court ruling and in the event that the tax authorities’ are slow to take the necessary measures, we will take the necessary steps as allowed by law.

Our Clients

• Leading international oilfield services providers;
• Leading international suppliers of pharmaceuticals;
• Leading Ukrainian producers of diamond instruments;
• Ukrainian distributors of spare parts;
• Leading fast food restaurants;
• Enginery factories;
• Leading Ukrainian direct sales company;
• Leading transportation and forwarding companies;
• International clinical research organizations;
• Leading Ukrainian hypermarket chain offering building materials;
• Ukrainian subsidiary of the world’s leading manufacturer of doors;
• Leading Ukrainian consumer goods producer.

Why to choose KPMG?

At KPMG we believe that tax disputes can be resolved effectively, while maintaining good relationships with the tax authorities.

With KPMG protecting your interests you will benefit from:

• An experienced team of taxation law counsels experienced in successfully representing the interests of taxpayers before the tax authorities and in courts of law;
• A team of skilled professionals qualified in tax and accounting matters, directly involved in performing audits, tax reviews and tax due diligence.

Our professionals offer:

• An individual approach and careful planning of tactics for dispute resolution;
• Understanding of the tax authorities’ practices when applying legislation;
• Knowledge of tax jurisprudence and learning’s gained from the experience of other taxpayers in the resolution of tax disputes;
• The ability to bring in leading Ukrainian and foreign specialists and experts in the field of tax and law.