Appealing decisions of controlling bodies

Both for entrepreneurs and for ordinary citizens, transparency is important in relations with various regulatory bodies, such as the sanitary and plumbing station, fire inspection, consumer rights protection bodies, and others.

Ways of appealing decisions of control bodies

1. Administrative procedure:
   • Submission of an objection to the act (certificate) of inspection
   • Appeal to higher-level supervisory bodies with a complaint
2. Judicial procedure:
   • Appeal to the administrative court with a statement of claim

These methods of appeal apply to decisions of different regulatory authorities, but the procedures may differ slightly depending on the specific authority. For example, the appeal of the decision of the sanitary station may include specific aspects related to sanitary standards, and the appeal of the decision of the fire inspectorate may include issues of fire safety.

Controlling bodies in Ukraine include:

• State tax service
• State Service of Ukraine on Food Safety and Consumer Protection
• State Environmental Inspection
• State Service of Ukraine on labor issues
• State architectural and construction inspection and others

Administrative appeal procedure

1. Submission of objection. In the event that the taxpayer does not agree with the act of inspection of the controlling body, he can submit an objection to it within 10 working days from the day following the day of receipt of the act.
2. Appeal to higher-level regulatory bodies. A complaint can be filed after a person receives a notice or other statement of the supervisory authority's decision that they plan to appeal. If it is necessary to provide copies of documents, you should remember the correctness of their certification. In electronic form, taxpayers can file a complaint if they report in electronic form or are identified in the electronic cabinet. During the appeal, the supervisory body has the responsibility to prove the validity of its decisions.

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Rights and obligations of controlling bodies in the tax appeal process

The list of functions of controlling bodies is determined by Art. 19 notes 1 of the Tax Code of Ukraine. According to this article, controlling bodies at the regional and central levels have the right to repay the tax debt, to collect the amounts of mandatory payments that have not been accrued or paid in a timely manner. This should be understood as follows: there is a one-level system of administrative appeals, i.e., the taxpayer can complain about the review of the decision to the DPS. There will be no second chance for an administrative appeal. But, according to clause 56.10 of Art. 56 of the Civil Code, it will be possible to challenge it in court.

The supervisory authority that 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 delivery, or provide him with a receipt.

Peculiarities of the administrative appeal procedure

1. Extension of the deadline for consideration of the complaint. From twenty to sixty calendar days, the term for consideration of the complaint can be extended, if necessary. At the same time, the controlling body is obliged to notify in writing about the extension of the term of consideration of the taxpayer's complaint before the end of the term.
2. Satisfaction of the complaint. The taxpayer may consider his complaint satisfied if he has not received a decision from the supervisory body after twenty calendar days, or an extension of the period for its consideration to sixty calendar days.
3. The duty to prove the legality of decisions. During the administrative appeal procedure, the onus of proving that any assessment made by the supervisory authority or any other decision of the supervisory authority is valid rests solely with the supervisory authority.

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Appealing the decision of the controlling bodies in court

According to Part 2 of Art. 122 of the Code of Administrative Procedure of Ukraine, it is possible to apply to the administrative court for the protection of one's rights within six months from the day when the person became aware of this violation.

If before that a complaint was submitted to the tax authority, the term of appeal to the court is no longer six, but three months (from the moment of receiving a decision based on the results of this complaint).

Requirements for a claim statement

When applying to the court, it is necessary to indicate in the statement of claim:

1. Errors made by tax authorities during the inspection
2. Lack of substantiation of the conclusions of the tax authority
3. Provide your evidence in the form of documents to support your arguments

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Legal support

JC "Prykhodko and partners" provides both point and comprehensive services in the field of various branches of law. Our experienced lawyers will help you:

• Analyze the decision of the supervisory body and evaluate the prospects of appeal
• Prepare all necessary documents for administrative or judicial appeal
• Represent your interests at all stages of the appeal process
• Maximize the chances of a positive resolution of your case

JK "Prykhodko and Partners" has experience working with various regulatory bodies and can provide expert assistance regardless of which body you have a dispute with. Fill out the form below to discuss the prospects of your case with our attorney.