LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of December 24, 2010 No. 1843/11/13-10

Due to the refining of legal line items concerning circulation period in court of taxpayers with the administrative claim concerning appeal of decisions of monitoring bodies on charge of the tax liabilities, and also circulation periods of monitoring bodies with the recovery suit of tax debt the Supreme administrative court of Ukraine considers necessary to make changes to the letter of the Supreme administrative court of Ukraine of September 27, 2010 No. 1343/11/13-10 and to state it in such edition:

"Item 3.7 of Final provisions of the Law of Ukraine of July 7, 2010 No. 2453-VI "About judicial system and the status of judges" made changes to article 99 of the Code of administrative legal proceedings of Ukraine (further - KAS of Ukraine) which became effective since July 30, 2010.

According to the specified changes aggregate term of the appeal to the administrative court behind protection of the rights, freedoms and interests of person determined by part two of article 99 of this Code is reduced from one year to six months.

Besides, new edition of article 99 of the specified Code contains part the fifth which provides the special reduced term in one month for the appeal of person to administrative court with the claim concerning appeal of the solution of subject of powers of authority based on which the requirement about money recovery can be declared to them.

Thus, from coming into force of the changes in KAS of Ukraine made by the Law of Ukraine of July 7, 2010 No. 2453-VI "About judicial system and the status of judges" terms for the address persons with the claim for recognition illegal tax messages of decisions are identified by directly this Code.

Thus, to claims of taxpayers for appeal of tax messages decisions monthly circulation period in administrative court is established.

Concerning circulation periods of tax authorities with the requirement about collection of tax debt from taxpayers, for presentation of such claims special terms of KAS of Ukraine are not provided.

Proceeding from stated, claims of bodies of the State Tax Service of Ukraine about collection of tax debt from taxpayers shall be imposed within six months from the date of emergence of the right to collection of tax debt.

After approach of the circumstances specified in subitem 6.2.4 of Item 6.2 of article 6 of the Law and taking into account the term provided by subitem 10.1.1 of Item 10.1 of article 10 of the Law there is right to the appeal of monitoring body with the recovery suit of tax debt. Respectively, the course of circulation period of monitoring body with the corresponding claim in the administrative court determined by part two of Article of 99 CASH DESKS of Ukraine from this point begins".

This letter we suggest to inform judges of local and Appeal administrative courts for accounting when implementing justice.

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