of April 24, 2012 No. 7266/7/19-5017
About consideration of the address
The State Tax Service of Ukraine considered the address concerning determination of the status of cash (tax) obligations in case of appeal of tax messages decisions on their charge judicially and reports.
That is administrative and judicial appeals were components of the procedure of appeal coordination.
Day of the end of procedure of administrative appeal was considered as day of coordination of the tax liability of the taxpayer. In case of the appeal of the taxpayer to court concerning recognition invalid decisions of monitoring body the tax liability reckoned uncoordinated before consideration by court of case on being with the claim and adoptions of the relevant decision.
According to item 56.1 of Art. 56 of NKU the decisions made by monitoring body can be appealed in administrative or legal process.
By Item 56.18 of article 56 NKU it is determined that taking into account prescriptive limits the taxpayer has the right to appeal in court tax soobshcheniyeresheniye or other decision of monitoring body on charge of monetary commitment at any time after receipt of such decision.
In case of the appeal of the taxpayer to court with the claim concerning recognition invalid decisions of monitoring body the tax liability is considered uncoordinated about day of the introduction of the judgment in legal force.
Besides, according to subitem 4.4 of the Procedure for the direction bodies of the State Tax Service of tax messages decisions to taxpayers approved by the order GNA of Ukraine 22.12.2010 No. 985 and 30.12.2010 registered in Ministry of Justice for No. 1440/18735, in case of the appeal of the taxpayer to court with the claim concerning recognition invalid the tax message decision on condition of receipt in body of the State Tax Service of determination of court about opening of proceeedings in the claim of the taxpayer not later than approach of the deadline of payment specified in the tax message decision, the structural division which constituted such tax soobshcheniyeresheniye in day of receipt of determination enters the relevant data in the register of tax messages decisions.
At the same time the monetary commitment amount is removed from the register of tax messages decisions on the same day and considered in the separate register about day of the introduction of the judgment in legal force.
In case of receipt in body of the State Tax Service of determination of court about opening of proceeedings in the claim of the taxpayer after the termination of deadline of payment the monetary commitment amount added in card of personal account of the taxpayer is subject to removal from it in the separate register where it contains about day of the introduction of the judgment in legal force.
Vice-chairman A. P. Ignatov
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