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Automatically translated version. May contain inaccuracies compared to the original.
⚖️ Victory over the tax authority: court annulled additional assessments related to income from OnlyFans
The Volyn District Court sided with a taxpayer in a dispute with fiscal authorities over taxation of funds received from the British company Fenix International Ltd (the OnlyFans platform) in 2022 year.
This was reported by the Telegram channel "Sudom po skhemakh" citing the decision dated 02 October 2026 in case No. 140/9102/26.
💸 Essence of the tax dispute
The Main Department of the State Tax Service in the Volyn region assessed Ruslana Oleksandrivna Svyistun for personal income tax (PIT), military levy, and imposed penalties. The basis for this was materials from international exchange of tax information alleging income received for creating content.
However, during the court proceedings significant violations by the controlling authority came to light:
• 📉 The tax authorities relied only on general analytical information from a letter of the State Tax Service of Ukraine, without supporting it with primary documents — bank statements or electronic wallet extracts.
• 🔍 The State Tax Service did not prove that the plaintiff had completed verification, created content, or actually received the funds.
• 💱 The authority improperly applied the exchange rate for the last day of the year instead of the applicable rate on the date of each transaction.
Because the tax authority failed to provide proper and admissible evidence, the court fully granted Ruslana Oleksandrivna Svyistun’s claim and ordered court costs in her favor to be paid from the State Tax Service's budget allocations.
💡 Advice from the Telegram channel "Sudom po skhemakh"
• Demand primary evidence: Any tax reassessments must be based not on general certificates or analytical summary letters but on verified primary documents and statements.
• Monitor the exchange rate: In audits of income in foreign currency, tax authorities are required to use the National Bank of Ukraine’s exchange rate on the day the relevant transaction occurred, not at the end of the reporting period.
• Defend your rights in court: Case law shows that unsupported tax notices and decisions are successfully annulled, and court fees are reimbursed to taxpayers from the state budget.
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