Some aspects of tax planning of the value added tax payer

Abstract

The article considers tax planning by a value-added tax payer in the context of (a) registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (b) suspension of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (c) refusal to register tax invoices / adjustment calculations in the Unified Register of Tax Invoices. Tax planning is a systematic comprehensive activity of the State and/or taxpayers in the field of taxation with opposing interests, i.e., public and private. The methods of scientific cognition are description, comparison, analysis, and formal and logical legal methods.

The author identifies the tax planning elements for a value-added taxpayer if it meets the riskiness criteria and emphasizes this process's problematic and important issues for the taxpayer. Based on the analysis of legislative acts, judicial practice, and scientific research, the author demonstrates the complexity and versatility of tax planning, particularly in compliance with taxpayer risk criteria. It is proved that the information and telecommunication system “Electronic cabinet” is an important tool for tax planning for VAT payers, providing real-time access to data, communication with the State Tax Service, and submission of requests. It is indicated that the update of legislation in 2022 obliged the tax authorities to indicate in detail the grounds for classifying taxpayers as risky, which reduced the number of unreasonable decisions and simplified appeals. The author proposes algorithms of actions for tax planning of VAT payers which will help to avoid risks or effectively appeal them.