If, according to the results of the inspection of the entrepreneur – taxpayer – (including the inspection of the tax declaration) the control body did not find any violations, a certificate is sent, which gives the opportunity to breathe a sigh of relief. Instead, in case of detection of violations, an act is drawn up, and based on it, a tax notice-decision is adopted within 10 working days after the inspection act is handed over to the taxpayer.
The taxpayer has the right to disagree with the addition of tax liabilities, fines (financial) sanctions contained in the PPR. The legislation provides for the possibility of appealing tax notices-decisions in an administrative procedure (that is, in a higher subordinated body of the tax service) or in court – Article 56.1. 56 of the Tax Code of Ukraine.
At the same time, experienced lawyers of Prikhodko&Partners have already developed algorithms for protecting the rights of taxpayers in disputes with the State Tax Service. Do not waste time, contact us to defend your interests!
Administrative appeal procedure
To attention! The procedure for appealing the decisions of supervisory bodies (including PPR) is established by Chapter 4 of Section II of the PKU, as well as the Procedure approved by Order of the Ministry of Finance № 916 dated 10.21.2015.
A complaint regarding the requirements of the DPS body shall be submitted in writing or in electronic form, and must contain:
- P.I.B./ name of the enterprise;
- EDRPOU code, tax address;
- the name of the DPS body that adopted the tax notice-decision;
- PPR details;
- justification for appealing the PPR;
- reference to the relevant normative legal acts;
- the list of attached documents.
If necessary, documents, calculations and evidence that the taxpayer deems necessary to provide are attached to the complaint.
WARNING! The deadline for submitting a complaint within the framework of an administrative appeal of the PPR is 10 working days after receiving the decision of the supervisory body.
For non-residents who are not registered as VAT payers, a separate PPR Appeal Procedure has been adopted – approved by Cabinet Resolution № 73 of February 2, 2022.
Challenging the PPR in court
You can file a lawsuit with the court immediately after receiving the PPR, or in case of rejection of the complaint requirements, to a higher subordinate body of the DPS. The procedural term for applying to the court with a claim for annulment of a tax notice-decision is:
- in the case when the administrative appeal procedure was applied, within a month after the end of the administrative appeal procedure;
- in the event that the taxpayer did not use the procedure of pre-trial dispute resolution, the term for filing a lawsuit in court is 1,095 days.
Importantly! In order for the taxpayer not to incur a tax debt in connection with non-payment of the PPR, it is necessary to notify the supervisory body about the application of the PPR appeal procedure. Until such an appeal is concluded, there will be no tax debt.