Tax consultation

The Ukrainian tax legislation is quite conflicted, as it contains many inaccuracies and inconsistencies. In view of this, it can be difficult for even those taxpayers who want to strictly comply with all existing legal norms to understand how to act in specific situations. In such cases, you can contact the representatives of Prikhodko & Partners Law Firm, as our team includes experts in tax law for whom advising clients in this area of law is a common daily practice.

Also, subpara. 14.1.172¹ subpara. 1 of clause 14.1 of Article 14 provides for the possibility of obtaining individual tax advice (hereinafter – ITA) from the representatives of the State Tax Service themselves. We offer you to familiarize yourself with this opportunity in more detail.

What is an individual tax consultation, what are the grounds and procedure for obtaining it?

A tax consultation is defined as an explanation provided to a taxpayer by representatives of a supervisory authority regarding the practical application of specific provisions of the tax legislation of Ukraine. ITCs are registered in the unified register of individual tax consultations. The issues on which a taxpayer may apply to the State Tax Service to obtain an ITC may be related to the specifics of compliance with tax legislation in particular situations of his or her business activities.

Thus, individual tax consultations are available to help taxpayers understand how to act in accordance with the provisions of the current tax legislation that they do not understand.

Mechanism of use and legislative guarantees for obtaining information and communication technologies

Clause 52.1 of Article 52 of the TCU stipulates that a taxpayer’s application for tax advice may be in both paper and electronic form. Such consultation must be provided free of charge within 25 calendar days, which are calculated from the day following the receipt of the request.

The authorized persons of the central executive body responsible for the implementation of tax policy have the right to decide to extend the period allocated for consideration of the request for the ITC. In this case, the tax authorities act as follows:

• extend the said period, but not more than for 15 calendar days;
• notify the taxpayer (the form of notification may be paper or electronic).

It is worth knowing that the TI is of an exclusively individual nature. This means that it can be used by the taxpayer who is the applicant for its receipt. The form of obtaining tax advice is determined by the taxpayer, it can be chosen:

• electronic;
• paper-based.

As mentioned above, there is a unified register of information and communication technologies. The following data is entered there:

• a description of the issues raised by the taxpayer;
• factual circumstances specified in the taxpayer’s appeal;
• justification for the application of specific legislative provisions in the situations addressed by the taxpayer;
• conclusion on their practical application.

This is stated in clause 52.3 of Article 52 of the TCU. TI provided in paper or electronic form are not only registered in the aforementioned register, but also posted on the official website of the authority responsible for implementing the state tax policy.

What can we do for you?

Despite the fact that the law provides guarantees of individual tax advice for taxpayers, in practice there is a risk of facing artificial complications and bureaucratic factors. This is not least due to conflicts between legislative norms and bureaucratic and human factors in the work of the state body implementing fiscal policy. With this in mind, preliminary legal advice can help to effectively influence the situation.

How does it look like in practice?

For example, you have a need to obtain individual tax advice within a sufficiently short time frame provided for by the current legislation. However, the representatives of the State Tax Service do not provide an answer, so you are in a state of uncertainty and do not know how to act in the situations that are relevant to you. The lawyers working in our law firm can send a lawyer’s request to the representatives of the State Tax Service to provide the information about the TI. They will be obliged to respond to it within a fairly short period of time.

In general, we provide the following services in the field of tax law:

• consulting;
• legal support during your interaction with the authorized state bodies and their officials;
• representation of interests in court if your rights are violated and other levers of influence on the situation are not effective.

The team of legal practitioners of Prikhodko & Partners Law Firm always works for the desired result for the client. In order to get an individual tax consultation, fill out the form on our website and a lawyer will contact you to clarify the information and a convenient format for consultation.