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Appeal of the tax notice-decision by the business entity

The procedure for appealing by taxpayers of a tax notice-decision on the determination of a monetary obligation by the supervisory authorities is determined by Article 56 of the Tax Code of Ukraine.

Decisions made by the supervisory body may be appealed in administrative or judicial proceedings (paragraph 56.1 of Article 56 of the TCU).

If the taxpayer considers that the controlling body has incorrectly determined the amount of the monetary obligation or has made any other decision that contradicts the law or goes beyond the powers of the controlling body established by the TCU or other laws of Ukraine, he has the right to apply to the controlling body. higher level with a complaint about the revision of this decision – this is determined by paragraph 56.2 of Article 56 of the TCU.

The complaint is submitted to the supervisory body at the highest level in writing (if necessary – with duly certified copies of documents, calculations and evidence that the taxpayer deems necessary to provide taking into account the requirements of paragraph 44.6 of Article 44 TCU within 10 calendar days the day of receipt by the taxpayer of the tax notice-decision or other decision of the controlling body appealed.

During the administrative appeal procedure, the burden of proving that any charge made by the supervisory authority in the cases specified by the TCU, or any other decision of the supervisory authority is valid, rests with the supervisory authority.

The obligation to prove the legality of the accrual or adoption of any other decision by the supervisory body in a court appeal is established by procedural law.

The taxpayer is obliged to notify in writing the controlling body, which determined the amount of the monetary obligation or made another decision, about the appeal of his tax notice-decision or any other decision.

If the controlling body decides on full or partial dissatisfaction of the taxpayer’s complaint, such taxpayer has the right to apply within 10 calendar days following the day of receipt of the decision on the results of the complaint, with a complaint to the higher level controlling body.

In case of violation by the taxpayer of the requirements of paragraphs 56.3 and 56.6 of Article 56 of the TCU, the complaints submitted by him are not considered and are returned to him with the reasons for the return.

. The controlling body, which considers the taxpayer’s complaint, is obliged to make a reasoned decision and send it within 20 calendar days following the day of receipt of the complaint to the taxpayer’s address by mail with a notice of service or provide it with a receipt.

The head (his deputy or authorized person) of the controlling body may decide to extend the term of consideration of the taxpayer’s complaint for more than 20 days, specified in paragraph 56.8 of this article, but not more than 60 calendar days, and notify the taxpayer in writing before the end 20-day period specified in paragraph 56.8 of Article 56 of the TCU.

If a reasoned decision on the taxpayer’s complaint is not sent to the taxpayer within 20 days or within the period extended by the decision of the head (his deputy or authorized person) of the supervisory authority, such complaint is considered fully satisfied in favor of the taxpayer from the day following the last day of the specified terms.

Also, the complaint is considered fully satisfied in favor of the taxpayer, if the decision of the head (his deputy or authorized person) of the supervisory authority to extend its consideration was not sent to the taxpayer before the end of the 20-day period specified in the first paragraph.

The decision of the central executive body implementing the state tax and customs policy, adopted upon consideration of the taxpayer’s complaint, is final and not subject to further administrative appeal, but may be appealed in court.

The monetary obligation, independently determined by the taxpayer is not subject to appeal – this is established by paragraph 56.11 of Article 56 of the TCU.

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