Administrative appeal of a tax notice-decision

According to the Tax Code of Ukraine, a tax notification-decision is defined as a written notification (decision) of the controlling body about the taxpayer's obligation to pay the amount of the monetary liability.

The specified document can come to both a legal entity and a natural person, regardless of its entrepreneurial activity, citizenship, etc. At the same time, the PPR can be issued both as a result of a tax audit and without it.

By its legal nature, the PPR is a normative act of individual action of the bodies of the State Tax Service of Ukraine, which creates obligations for the taxpayer to pay the tax obligations specified in it. Upon receiving such a decision, the payer has the dispositive right to either pay the tax liability under such PPR, or appeal it in the manner and manner established by current legislation.

Thus, in case of disagreement with the issued PPR, the payer has the right to appeal them to a higher authority in the tax service system or to an administrative court.

The appeal mechanism itself is provided for by the provisions of Art. 56 of the Code of Ukraine, according to which the payer has the right to appeal to a higher-level body any decision of the tax service system, if he believes that the latter incorrectly determined the amount of taxes or the decision made does not comply with the provisions of current legislation.

For example: in the case of data that give grounds to believe that the tax notice-decision was adopted by the Main Directorate of the State Tax Service in the region and its equivalent unit, the interregional department for work with large taxpayers, the payer has the right to apply to the State Tax Service of Ukraine, as to the higher body in the tax service system with a complaint about the cancellation of the PPR.

Thus, in the event of the need to appeal the PPR to the DPS of Ukraine, the experts of the Prikhodko & Partners law office are ready to analyze your situation, form a legal position, prepare and send a complaint about the recognition of tax notices-decisions as illegal.

The procedural procedure for submitting a complaint to the DPS on the cancellation of PPR issued at the regional level is provided for in the Procedure for filing and submitting complaints by taxpayers and their consideration by the controlling authorities, approved by the order of the Ministry of Finance of Ukraine dated 10.21.2015 № 916 (hereinafter referred to as the Procedure).

Thus, according to the provisions of Clause 1 of Section IV of the Procedure, a complaint must be submitted in writing and must contain the following details:

• profile data of the taxpayer applying the administrative appeal procedure (company name or surname, first name, patronymic; tax address, code, etc.);
• details of the decision that, in the opinion of the payer, is subject to cancellation;
• the grounds and regulatory justification of the illegality of the contested decision, as well as the circumstances of the case, which are incorrectly established or not established at all by the regional level supervisory body;
• demands and petitions that the complainant puts before the DPS;
• information regarding the notification of the supervisory authority, whose decision is appealed, about the application of the administrative appeal procedure, as well as about the application of a judicial appeal.

The application is accompanied by documents and other materials, which the payer uses to substantiate his arguments. In any case, it should be borne in mind that the process of appealing the PPR can be difficult and unpredictable if you go through it alone, so it is advisable to involve the support of lawyers.

Specialists in the practice of tax law of the Prikhodko & Partners law firm have considerable experience in appealing PPR and the main thing is obtaining a positive result for their clients, so fill out the form on our website and we will contact you in the near future and offer options for solving your request.