of July 16, 2013 No. 7035/6/99-99-10-04-02-15/2387
About consultation provision
The ministry of the income and charges of Ukraine considered your letter <...> concerning date of withdrawal of the tax notification decision about which the claim was submitted and within competence reports the following.
The relations arising in the sphere of collection of taxes and charges are regulated by the Tax code of Ukraine (further - the Code).
So, Art. 60 of the Code determines the bases and procedure for withdrawal of the tax notification decision and the tax claim.
The procedure for withdrawal of the tax notification decision is regulated by the Code, and also Procedure for the direction bodies of the State Tax Service of tax notifications decisions to the taxpayers approved by the order GNS of Ukraine of 22.12.2010 No. 985.
The tax notification decision is considered withdrawn if, in particular, the monitoring body cancels earlier accepted tax notification decision on charge of the amount of monetary commitment or the tax claim.
In this case the tax notification decision is considered by the monitoring body of the decision on cancellation of such tax notification decision or the tax claim (item 60.3 of Art. 60 of the Code ) withdrawn from the date of adoption.
There is tax notification decision is recognized by the monitoring body withdrawn in case of adoption of the decision which satisfies the claim for benefit of the taxpayer.
According to item 56.8 of Art. 56 of the Code the monitoring body considering the claim of the taxpayer shall make the motivated decision and direct it within 20 calendar days following behind day of receipt of the claim to the payer by mail with the assurance of receipt or to provide to it on receipt.
The head (or his deputy) the relevant monitoring body can make the decision on prolongation of term of consideration of the claim of the taxpayer over the 20-day term determined in item 56.8 of the Art. 56, but no more than 60 calendar days and in writing to notify on it the taxpayer before the expiration determined in Item 56.8 of this Article (item 56.9 of Art. 56 of the Code).
If the motivated decision according to the claim of the taxpayer does not go to the taxpayer during 20-day term or during the term extended according to the decision of the head of monitoring body (or his deputy), such claim is considered completely satisfied for benefit of the taxpayer from the date of following behind the last day of the specified terms.
The claim is considered also completely satisfied for benefit of the taxpayer if the decision of the head of monitoring body (or his deputy) about prolongation of terms of its consideration was not sent to the taxpayer before the termination of the 20-day term specified in paragraph one of item 56.9 of Art. 56 of the Code.
Thus, in case of grievance settlement of the taxpayer from the bases stated above the tax notification decision is considered withdrawn from the date of, following behind the last day of the specified terms.
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