JUDICIAL TERM IS IN TAX MUTUAL RELATIONS

The mechanism, procedure and terms of such relationships are clearly regulated by the current legislation, in particular, the Tax Code of Ukraine.

The beginning of the war in Ukraine affected the relationship between taxpayers and representatives of regulatory authorities.

So, with the outbreak of war, the legislator supplemented subsection 10 of section XX “Transitional Provisions” of the Tax Code of Ukraine with clause 69. It, among other things, stipulates that for taxpayers and regulatory authorities, the time limits determined by tax legislation and other legislation, control over compliance with which is entrusted to regulatory authorities (clause 69.9). This is set for the time being. In particular, for the period until the termination or cancellation of martial law on the territory of Ukraine, the collection of taxes and fees is carried out taking into account the specifics specified in this paragraph.

The deadlines for sending tax notices-decisions and tax claims (Articles 58-59 of the Tax Code), the application of the administrative lien of property and the adoption of appropriate decisions (Article 94 of the Tax Code), the emergence of the right to tax lien and the coordination of transactions with pledged property (Article 87- 93 GCC).

In addition, due to the extension of the terms of adaptive quarantine until May 31, 2022, such terms as under Art. 56 of the Tax Code, that is, the deadlines for administrative appeal on complaints from taxpayers.

At the same time, clause 52.8 of subsection 10 of section XX of the Tax Code of Ukraine, this period of time did not stop for complaints about the legality of declaring VAT claimed for reimbursement from the budget and / or from a negative VAT value. The course of these terms was also stopped from 03/07/2022 for the period of martial law.

As for the provision of individual tax advice by regulatory authorities, the terms under Art. 52 and 53 Tax Code of Ukraine stopped before the end of the quarantine.

The same applies to the time limits provided for in Art. 73 and Art. 78 Tax Code of Ukraine. We are talking about the deadlines for providing a response to written requests from the tax authority, the violation of which necessarily leads to the appointment of an unscheduled (non) field documentary audit.

As for the tax debt, the installment/deferred terms (Article 100 of the Tax Code) do not apply to the changes - the terms of repayment of such obligations are regulated by the contract.

With regard to Art. 102 GCC, it should be noted that the calculation of terms of 1095 (2555) days during the war stops.

Another point - in paragraph 69.9 of the Tax Code of Ukraine, it is about stopping the deadlines determined not only by tax legislation, but also by other legislation, the control over compliance with which is entrusted to regulatory authorities. Law on ERUs, etc.

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