A claim is to be submitted in writing within 10 calendar days from the date of receipt of a message from fiscal authorities or about any other decision being contested. The claims filed after the deadline and with failure to follow the execution procedure are not considered by fiscal authorities, the press-office of the National Fiscal Service reports.
The claim can be reinstated by a senior officer (or the deputy) of the controlling authority upon an application submitted by a taxpayer, in accordance with the rules and upon the grounds set out in par. 102.6, article 102 of the Tax Code of Ukraine, exactly, if such a taxpayer, within the period specified:
1) was residing outside Ukraine;
2) was sailing a sea vessel abroad, being a member of a ship crew;
3) was given a custodial sentence by a court;
4) which freedom of movement was restricted due to imprisonment or enthrallment in the territory of other countries or due to other force majeure circumstances confirmed by documents;
5) was listed as a missing person upon the court decision or was on the wanted list in relation to the cases set out in the legislation.
Concurrently with filing a claim to the next higher instance which has calculated the monetary commitment, it is necessary to inform in writing the controlling authority of contesting the decision.
