Is tax debt a reason for a ban on traveling abroad?

We continue our series of articles on tax debt issues. In this article, we will tell you when and in what cases a sole proprietor or an official of a legal entity may be prohibited from traveling outside Ukraine due to a tax debt, and how to lift such a ban.

Grounds for a ban on traveling abroad

Please note: only a court can impose a ban on traveling abroad.

If a state enforcement officer opens enforcement proceedings, the ban does not automatically apply to the debtor. Only after the bailiff applies to the court can the debtor be banned from leaving the country. At the same time, when initiating the proceedings, the bailiff must prove to the court that the debtor is intentionally evading the execution of the court decision or the payment of the unified social contribution.

Once the court receives the bailiff's application, the court will consider the case without notifying the parties. Therefore, a sole proprietor, an individual or an official of a legal entity may not even find out that they have a ban on traveling abroad.

How do I know if I have a travel ban?

There are several ways to find out whether you can leave the country or not:

1. Submit a request to the State Customs Service of Ukraine to the Main Center for Special Information Processing. Such a request can be submitted in person or by mail.
2. Check independently in the automated system of enforcement proceedings using the access identifier and the number of the enforcement proceedings. The number and identifier will be indicated in the bailiff's order.
3. If you have a resolution of the state bailiff, you can also check the Unified State Register of Court Decisions by the number of the enforcement proceedings.

How to lift the ban on traveling abroad?

You can lift the ban on traveling abroad. Choose any of the options:

• pay off your tax debt;
• appeal against a tax notice or a single social contribution decision, thereby getting them canceled;
• file an application with the court that imposed the ban to lift the restriction;
• appeal the court decision to the court of appeal.

In the next article, we'll talk about the sequence in which liabilities should be paid.