Order of the procedure for appealing against taxpayers on tax decisions or other decisions of the revenue and duties
Order of Minrevenue from 25.12.2013, № 848 approved the submitting and filing of complaints from taxpayers and their consideration by revenue and duties, establishing the procedure for appealing the taxpayers on tax decisions or other decisions of the revenue and duties during the administrative appeal.
The procedure does not apply to appeals of decisions of revenues and duties if special law establishes different procedures for appealing against such decisions, as well as the appeal of the decision taken in cases of administrative offenses.
The following matters are not subject to administrative appeal:
- Liabilities calculated independently by the taxpayer ;
- Decisions of revenues and duties if the taxpayer appealed in court.
The complaint has to be filed by the taxpayer in person or by proxy or by mail (mail with return receipt - recommended and inventory). Along with the complaints authority of revenue and duties of the higher-level, they should notify the authority of revenues and duties, which adopted the contested decision, in writing.
As before, the taxpayer may appeal the decision of the tax notice within 10 calendar days following the day of receipt of the decision that is appealed. Another time of 30 days is set to appeal on the tax liabilities determined independently by controlling authority for reasons not related to the violation of tax laws.
