The new procedure for drawing and submitting complaints by taxpayers and their consideration by controlling body was approved by an Order of the Ministry of Finance of Ukraine #916 from 21.10.2015. The Order defines the procedure of appealing of the tax decisions or other decisions of controlling bodies by taxpayers during the administrative appeal*.
*administrative appeal - out-of-court settlement of the case.
The main goal of this Order is to ensure practical implementation of the provisions of the Tax Code of Ukraine concerning filing complaints by taxpayers and their consideration by controlling bodies.
The new procedure contains somewhat new requirements for processing of appeals, details the grounds when controlling bodies have the right to leave the complaint without consideration. The new procedure also removed a mismatch with the Tax Code of Ukraine concerning thirty days for administrative appeal of tax liabilities.
We remind that are not subject of administrative appeal:
- monetary liabilities that are independently defined by the taxpayer;
- the decision of controlling bodies, that the taxpayer appealed on a court.
The new version of the Order is valid from 12. 01. 2016.
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