Explanation to the complaint against the decision of the State Tax Service Commission

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Explanation to the complaint against the decision of the State Tax Service Commission

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Upon receiving a decision of the regional commission of the tax service to refuse to register a tax invoice or calculate adjustments, a business entity must decide whether to appeal it based on an assessment of the legality of such a decision. Having determined that the decision is illegal, the next step is to decide on the method of appeal: administrative or judicial.

In other articles, lawyers and accountants of the law firm "Prikhodko & Partners" have repeatedly considered the pros and cons and evaluated each of the methods of appeal. Now we propose to address the purely "technical" issue of administrative appeal.


The current legal procedure provides that the entrepreneur's right to an administrative appeal is exercised by filing a complaint in electronic form, by means of electronic communication in compliance with the requirements of the electronic document flow legislation to the State Tax Service and is registered on the day of its receipt.

In practice, this means that business entities file a complaint by sending it to the State Tax Service of Ukraine through specialized software products or directly through the Taxpayer's Electronic Account.

The complaint is filed by filling out the form F/J13132 and signing it, which is done by applying an electronic digital signature of the authorized person (director/chief accountant) and the company's seal.

At the same time, as practice shows, the form itself does not contain sufficient space to set out all the arguments that the company would like to use to justify the illegality of the regional decision.

In this case, the lawyers of the tax practice of Prikhodko & Partners Law Firm advise to form a legal position in the form of a separate document, explanations to the complaint, where they should determine the full list of arguments and legal justification for the illegality of the decision made at the regional level commission.

An appeal against a decision to refuse to register a tax invoice and explanations to the appeal must be accompanied by documents of the company's business activities, which the business entity uses to substantiate its arguments in the appeal and confirm the circumstances of the business transaction.

This method of filing a complaint significantly increases your chances of obtaining a positive decision and ultimately making a decision on the registration of the tax invoice.

Please note that the complaint must comply with the requirements established for it and, among other things, contain the name of the business entity, its code, details of the disputed decision, arguments for the illegality of the disputed decision and information on the application of the judicial appeal procedure.

The attorneys and lawyers of the tax law practice of the Prikhodko & Partners Law Firm have positive experience in appealing against decisions of regional commissions of territorial divisions of the State Tax Service to refuse to register tax invoices.


Therefore, we can offer to provide a legal assessment of your situation and take control of the formation of a legal position and the entire administrative appeal procedure.

Employees of the Prikhodko & Partners Law Firm are ready to provide professional legal assistance in filing a complaint against a decision to refuse to register tax invoices. Fill out the form on our website and we will contact you as soon as possible.

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