ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 19, 2012 No. 1203

About approval of the Regulations on procedure for giving and consideration of claims of taxpayers by bodies of the State Tax Administration

According to Article 19-1 of the Section I, Articles 55 and 56 of Chapter 4 of the Section II of the Tax code of Ukraine and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Approve Regulations on procedure for giving and consideration of claims of taxpayers by bodies of the State Tax Service which are applied.

2. Declare invalid the order of State Tax Administration of Ukraine of December 23, 2010 No. 1001 "About approval of the Regulations on procedure for giving and consideration of claims of taxpayers by bodies of the State Tax Service", registered in the Ministry of Justice of Ukraine on January 06, 2011 for No. 10/18748.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of legal work of the State Tax Administration of Ukraine (Kochkarov V. V.) in accordance with the established procedure to provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State Tax Administration of Ukraine Klimenko O. V.

Approved by the Order of the Ministry of Finance of Ukraine of November 19, 2012 No. 1203

Regulations on procedure for giving and consideration of claims of taxpayers by bodies of the State Tax Service

1. This Provision is developed according to Article 19-1 of the Section I, Articles 55 and 56 of Chapter 4 of the Section II of the Tax code of Ukraine, Articles 6 - 8, 18 Laws of Ukraine "About the address of citizens" and determines procedure for giving and consideration by bodies of the State Tax Service of claims of taxpayers in case of appeal administratively of tax messages decisions on determination of the amounts of monetary commitments of the taxpayer or any other decisions of bodies of the State Tax Service.

2. Bodies of the State Tax Service consider claims of taxpayers to tax messages decisions on determination of the amounts of monetary commitments of the taxpayer or any other decisions of bodies of the State Tax Service concerning taxes, charges which are levied in budgets and the state trust funds, and also concerning the legislation, control of which observance is imposed on bodies of the State Tax Service, except duty, the excise tax, the value added tax and other taxes, charges which according to the tax legislation are levied in case of import (transfer) of goods and objects to customs area of Ukraine or the territory of free customs zone or export (transfer) of goods and objects from customs area of Ukraine or from the territory of free customs zone.

The tax liability which is independently determined by the taxpayer in the tax declaration (calculation) is not subject to appeal by the taxpayer.

3. Action of this provision does not extend to consideration of claims of taxpayers to the tax messages decisions and decisions specified in Items 1 and 2 of this Provision, appealed judicially.

The refusal in acceptance of the claim of the taxpayer is forbidden. Registration of the claim shall happen in day of its giving or receipt in body of the State Tax Service.

The taxpayer along with submission of the claim to monitoring body of the highest level shall inform in writing monitoring body which determines the amount of monetary commitment or other decision on appeal of its tax message decision or any other decision is made.

4. In the claim shall be specified:

a) surname, name, middle name, the residence of physical litsanalogoplatelshchik, for the legal entity - the taxpayer - the name, the location, and also the address to which it is necessary to send the decision according to the claim;

b) the name of body of the State Tax Service to which the tax message decision on determination of the amount of monetary commitment of the taxpayer or any other decision of body of the State Tax Service which is appealed date and number, the name of tax, collection or the penal (financial) sanction and the amount is issued;

c) essence of the raised question, requests or requirements and reasons for disagreement of the taxpayer with the amount of monetary commitment determined by body of the State Tax Service in the tax message decision or disagreement with other decision of body of the State Tax Service;

d) data on the notice or not notice of relevant organ of the State Tax Service on submission of the claim of body of the State Tax Service of the highest level;

ґ) the signature of the physical person - the taxpayer, for legal litsanalogoplatelshchik - the signature of the head or person, acting as the head of the legal entity - the taxpayer. If the claim for the benefit of the physical person - the taxpayer or the legal entity - the taxpayer moves his representative, then the copy of the power of attorney which is drawn up according to requirements of the legislation is attached to the claim;

e) the list of documents and calculations which are applied to the claim. In case of the message of the claim the inventory of investment and the message on delivery is by mail attached.

5. The claim which is drawn up without observance of the requirements specified in the subitem "ґ" Item 4, or drawn up without observance of the requirements specified in subitems of "a"-"g" of item 4 of this provision that does not give the chance to consider the claim in essence, returns to person who gave it (sent), with the corresponding explanations no later than five days from the date of receipt of such claim.

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