State Tax Service explained the procedure for protesting results of consideration of primary complaint against partial repeal of a tax decision notice

Letter from 29.5.2013 states that, in accordance with paragraph 56.6 of Art. 56 of the Tax Code, should a supervisory body decide to fully or partially not to satisfy a taxpayer's complaint, the taxpayer has the right to appeal within 10 calendar days following the day of receipt of the decision on results of consideration of the complaint, to the supervisory body of a higher level.

According to Section 2 of the Procedure for filing and resolving complaints of taxpayers by STS, the STS bodies dealing with taxpayer complaints regarding tax decision notices in part of establishing the amount of monetary obligations of the taxpayer or any other decision of the STS on taxes and fees charged to the budget and state target funds, and in respect of monitoring legal compliance delegated to the STS agencies, except for customs duty, excise tax, VAT and other taxes and duties charged according to tax legislation in case of import (transfer) of goods and items into the customs territory of Ukraine or free customs zone, or export (transfer) of goods and items from the customs territory of Ukraine or from the territory of free customs zone.

According to paragraph 3.4, Section 3 of the Procedure for sending tax decision notices by STS bodies to taxpayers, if, on the results of administrative or court appeal, a monetary obligation, a decrease (increase) in the amount of budgetary compensation and / or reduction of negative tax object by income tax or a negative value of VAT decreases, the taxpayer receives a tax notice decision that contains a reduced amount of a monetary obligation, which is assigned a number and entered in the relevant register of tax decision notices.

Thus, tax bodies clarified that if in considering a primary complaint an STS body makes a decision on reducing a monetary obligation specified in the tax decision notice which was appealed against, pursuant to the results of consideration of such complaint the taxpayer receives a tax notice decision that contains a reduced amount of a monetary obligation, and the previously sent tax notice decision shall be deemed withdrawn. The taxpayer has the right to protest the tax notice decision by results of the primary complaint within 10 calendar days following the day of receipt of the decision on results of consideration of the complaint to the central body of executive authority responsible for implementing state tax policy.