COMMITTEE OF THE CONTROLLING AUTHORITY. WHAT DO PAYERS NEED TO KNOW?

 When registering tax invoices, a situation may arise when the payer is considered risky. This decision is made by the regional commission. In order to know how a taxpayer should act if it is classified as "risky", it is necessary to understand what powers the commission has and to determine the next steps of the taxpayer.

 The Supervisory Authority Commission is a central or regional commission that deals with the issue of stopping the registration of tax invoices. The procedure for suspending the registration of tax invoices was approved by the Resolution of the Cabinet of Ministers of Ukraine № 1165 dated December 11, 2019. That is, the Commission must act in accordance with this Procedure. The commission can be regional or central.

≡ Powers of the regional level commission:

• making a decision on the registration of tax invoices;
• accounting or non-accounting of the data table submitted by the taxpayer;
• making a decision on the compliance or non-compliance of the taxpayer with the risk criteria.

≡ Powers of the commission of the central level inspection body:

• making a decision on accounting for the taxpayer data table;
• consideration of complaints from the taxpayer against the decision of the regional commission.

 So, if we analyze the powers of a commission of any level, we can say that their main job is to make a decision on the registration of tax invoices, as well as a decision on the accounting or non-accounting of the data table submitted by the taxpayer.

 If the taxpayer does not agree with the decision of the commission of the supervisory authority, he has the right to appeal it.

Appeal procedure:

- a complaint against the commission's decision can be submitted electronically to the State Fiscal Service of Ukraine;

- documents are attached to the complaint confirming that the operation on the refused invoices was actually carried out;

- each document that is attached to the complaint must be added as a separate attachment.

 In order for the complaint to be accepted for consideration, it is necessary not to miss the appeal deadline. The term for appealing the decision of the commission of the inspection body is 10 days from the date of entry into force of such a decision.

 The State Fiscal Service does not have the right to refuse a taxpayer to register his complaint against the decision of the controlling body.

 Based on the results of the consideration of the complaint, the Commission of the State Fiscal Service makes a decision, which can only be appealed in court.

 It is worth noting that if the taxpayer has filed an application to the court to appeal against the decision of the supervisory authority, then it is no longer possible to file a complaint with the State Fiscal Service. That is, a taxpayer can choose a method of protection: choose an administrative one or just a judicial one.

 A complaint against the commission's decision can be left without consideration if the taxpayer personally writes a statement refusing to consider the complaint that was submitted by him.

 If the taxpayer's complaint is satisfied, then this will be the basis for registering tax invoices in the Unified Register.