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Publications Administrative procedure for appeals against tax notices-decisions

Paragraph 56.1. Article 56 of the Tax Code provides that decisions taken by the supervisory authorities may be appealed against in an administrative or judicial manner.

Article 56 of the Tax Code regulates the administrative procedure for appeals against tax notifications and decisions.

According to the said article, the taxpayer, in case of disagreement with the position of the tax, has the right, within 10 days from the receipt of the tax notice-decision, to file a complaint with a higher supervisory authority for the purpose of reconsideration of the decision.

For example, you can appeal against the decision of the District Tax Inspectorate to the Central Department of the Fiscal Service of the respective region, the decision of the District Fiscal Service to the State Fiscal Service of Ukraine.

It’s important to remember! At the same time as the complaint is sent, you are obliged to notify the supervisory authority which made the contested decision that you are using the procedure of administrative appeal against the decision. The administrative procedure for appealing a tax notice suspends its legal effect, in other words, the taxpayer is not obliged to execute the decision until the administrative appeal procedure has been completed.

The complaint is accompanied by duly certified copies of the documents, which confirm the taxpayer’s position and calculation.

In considering the complaint, the tax authority is guided by the principle of the lawfulness of the taxpayer’s actions, in other words, it is for the supervisory authority to properly prove the lawfulness of its actions.

As a general rule, the supervisory authority is given 20 days to consider the complaint (from the moment it is received), but this period may be extended to 60 days.

If the supervisory authority fails to take a decision within 20 days of the receipt of the complaint (60 days if the complaint is extended), the complaint is considered to have been approved.

If the administrative order has not produced the expected result, according to art. 56.19 The Tax Code of Ukraine gives you 30 days to file a claim for the cancellation of the tax notice-decision in court. It should be noted that, according to the position of the highest judicial authorities of Ukraine, when the norms of the Tax Code are correctly interpreted, this period is not 30 days, but 1,095 days from the date of receipt of the decision.

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