The Business Ombudsman Council (BOC) in October-December 2019 received 412 complaints, which is almost the same as in July-September (428 complaints), and most of the complaints still concern tax issues (62%), the BOC said in a press release.

According to the press release, entrepreneurs complained less about tax inspections and criminal cases initiated by the State Fiscal Service, but the number of complaints about suspension of tax invoices increased by 8%.

In the fourth quarter of 2019, the BOC received 36 complaints about the actions of state regulators, which is a quarter more compared to the third quarter of last year.

At the same time, the number of complaints against the Justice Ministry, the actions of customs officers, prosecutors and local authorities decreased.

"In comparison with Q3 2019 we observe a decline in the number of complaints lodged by companies registered in the city of Kyiv (-11%) and Kharkiv region (-16%). At the same time, the Council received more appeals from Kyiv region (+13%), Dnipropetrovsk region (+35%) and Zaporizhia region (+35%)," the BOC said in the release.

Most of the appeals come from Ukrainian business – 348 complaints based on the results of the fourth quarter of 2019. Moreover, in the context of company size, the main category of complainants were lodged by small and medium-sized businesses (288 complaints), the BOC said.