New Procedure for Tax Assessment Notice Appeals

On January 12, 2016, the new Procedures for Taxpayers’ Complaints Handling came into force, which had been approved by the Ministry of Finance Order № 916 as of October 21, 2015.

The document designates the mechanism for taxpayers’ appeals against tax assessment notices or any other decisions made by the regulatory authorities in the course of administrative procedure.

This Procedure shall not be applied to the appeals against the regulatory authorities’ decisions, actions or inactions of their officers or other employees if the special law establishes other procedures for appeals. In addition the mentioned procedures shall not be applied to the appeals against decisions made in the course of administrative violations proceedings.

The following shall not be subject to administrative appeal:

• financial liabilities independently determined by the taxpayer;
• regulatory authorities decisions appealed by the taxpayer through legal proceeding.

Appealing the decisions:

• Complaints about the decisions of state tax inspection offices are filed to regulatory authorities in Kyiv and regions, to inter-regional territorial agencies.
• Complaints about the decisions of regulatory authorities of Kyiv and regions, of inter-regional territorial agencies, and of customs offices are submitted to the State Fiscal Service of Ukraine.

The decisions of State Fiscal Service of Ukraine made upon the consideration of taxpayers’ complaints are final and without any further administrative appeal, however may be appealed to court.

The complaint should be submitted in writing to the higher regulatory authority within 10 calendar days following the taxpayer’s receipt of the respective decision made by the regulatory authority. The complaint should contain:

• family name, first name and patronymics (for individuals) or full official name (for legal entities), tax home address of the complaining taxpayer;
• name of the regulatory authority;
• particulars of the decision under appeal;
• grounds underlying the appeal, facts in the case claimed by the taxpayer as inappropriately established or as non-established by the regulatory authority;
• justifications for the taxpayer’s disagreement with the regulatory authority’s decision including the reference to legal regulations;
• claims and petitions of the complaining taxpayer;
• information regarding the notification of the regulatory authority, whose decision is under appeal, that the complaint has been submitted to the higher regulatory authority;
• information on appealing the decision of the regulatory authority to court;
• address whereby the decision on the complaint should be sent;
• list of submitted documents.

The complaints for the regulatory authorities’ decisions and actions should be cited and submitted separately.

The taxpayers may attach to their complaints all calculations and evidence, which they deem appropriate. The copies attached to the complaint should be duly certified. The complaint should be signed by the complaining taxpayer or his/her authorized representative. If the complaint is signed by the authorized representative, it should be accompanied by the original or duly certified copy of the document confirming the representative’s powers.