Appealing TNS and tax claims

It is common knowledge that the lion’s share of the Ukrainian budget is formed at the expense of business, so the state closely monitors that this source of income is not exhausted. This is partially handled by fiscal authorities, which carry out control by conducting inspections.

Checks, let’s say, are not always objective! Their results are reflected in the Inspection Act, as a result of which a written decision of the controlling body is drawn up in the form of a TNS or a tax claim, the essence of which is the addition/payment of a monetary liability.

This applies both to the administration of national and local taxes and fees, as well as to the control of compliance with the currency legislation, USC, etc.

Important: “The subject of economic activity has the right to disagree with the detected violations and the right to appeal the tax notification-solution in an administrative procedure and/or through a court”!

Formally, the above-mentioned right is enshrined in Art. 56 PKU.

Pre-trial settlement of the dispute — administrative appeal procedure in stages:

• Within 10 days, the course of which begins on the day following receipt of the PPR, a complaint is submitted to a higher-level supervisory body (“on paper” or “electronically” – through the taxpayer’s personal account).

“In case of missing the filing deadline, a request for its renewal is submitted together with the complaint, the supervisory body analyzes the reasons for the delay and renews it if they are valid.”

• The complaint is considered for 20 calendar days, the period of which begins the day after its submission, but by the decision of the supervisory body, the consideration period can be extended up to 60 calendar days with mandatory notification of this to the payer before the end of the 20 calendar days.

Based on the results of the review of the complaint, the supervisory body makes an appropriate decision. If no decision is made on the merits, the complaint is considered to be considered in favor of the taxpayer.

• A complaint in the administrative procedure is considered only once, that is, the results of the appeal are final. Disagreement with the decision made on the complaint can be appealed exclusively in court.

“An important nuance! In case of a timely appeal, it is not necessary to pay the amounts specified in the TNS until the review is over, because the financial obligation is recognized as unsettled during this period.”

Another important point! The administrative complaint procedure is not mandatory, the taxpayer can immediately apply to the court.

Judicial resolution of the dispute – features of the appeal and practical aspects

The procedure for appealing decisions of supervisory bodies through court is regulated by the TC and the CAJ of Ukraine. The provisions of these normative acts give the taxpayer the right to appeal the decision of the controlling authorities on the accrualing of monetary liabilities.

• The term for filing a claim is set from 10 days to 6 months, depending on the type of obligation and the application or non-application of the administrative appeal procedure.

Important moment! The control authorities must be immediately notified of the initiation of an administrative or judicial appeal of the TNS! Failure to do so will result in another tax debt. The above notice will suspend any accruals for the appeal period.

It is impossible to effectively challenge the decisions of regulatory bodies without sufficient preparation. The tax legislation of Ukraine is complex and unstable – this is an absolute fact. In order to decide how exactly to appeal the TNS or other decisions of regulatory authorities in a separate specific case, it is advisable to contact a professional tax lawyer.

Entrust your problem to the lawyers of Attorney Association “Grandliga”, we have experience and practice in defending the rights of taxpayers, both for “peacetime” and for disputes with tax collectors during martial law.