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Ministry of Justice of Ukraine

February 3, 2016

No. 178/28308

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 9, 2015 No. 1124

About approval of the Procedure for consideration by tax authority of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on the decision on charge of penalty fee and imposing of penalty 

(as amended on 30-08-2021)

According to article 25 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", I order to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Approve the Procedure for consideration by tax authority of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on the decision on charge of penalty fee and imposing of penalty which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of September 9, 2013 No. 452 "About approval of the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and decisions on charge of penalty fee and imposing of penalty", registered in the Ministry of Justice of Ukraine on September 16, 2013 for No. 1593/24125.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.), to Department of legal work of the Public fiscal service of Ukraine () in accordance with the established procedure to provide Minyaylo S.A.:

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 Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

N. Yaresko

 

Approved by the Order of the Ministry of Finance of Ukraine of December 9, 2015 , No. 1124

Procedure for consideration by tax authority of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty

I. General provisions

1. This Procedure determines the procedure of giving and consideration by the device GNS of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance (further - the requirement) and on decisions on charge of penalty fee and imposing of penalty and claims of banks to decisions on imposing of penalties (further - the decision).

The procedure of administrative appeal is considered pre-judicial procedure for dispute decision.

2. This Procedure is not applied to appeal of requirements and/or decisions of tax authorities, actions or failure to act of their officials and other workers if the legislation establishes other procedure for appeal of such requirements and/or decisions, actions or failure to act, and also in case of appeal of the resolutions accepted on cases on administrative offenses.

If the claim concerns appeal of several requirements and/or decisions of tax authority concerning which part there is other procedure for appeal, the requirement of this Procedure are applied to those requirements and/or decisions concerning which other appellate procedures are not provided.

3. Are not subject to administrative appeal:

the obligations on payment of single fee which are independently determined by the payer;

requirements and/or decisions which were appealed, and concerning which claims were considered according to requirements of this Procedure;

requirements and/or decisions are appealed by the taxpayer judicially.

4. In this Procedure terms are used in such values:

consideration of materials of the claim in open session - consideration of materials of the complaint made in the device GNS which happens based on the petition of the payer of single fee or its authorized representatives, to participation:

authorized representatives of the Ministry of Finance;

authorized representatives of the Public regulatory service of Ukraine;

authorized representative of Council of the business ombudsman;

representatives of mass media;

consideration of materials of the claim in closed meeting - consideration of materials of the complaint made in the device GNS which happens only to participation of the payer of single fee or its authorized representatives.

Other terms in this Procedure are used in the values established by the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) and other regulatory legal acts of Ukraine.

5. Consideration of materials of claims of payers of single fee happens in closed meeting.

Consideration of materials of claims in open session happens only based on the written petition of the payer of single fee for open consideration of materials of the claim which shall contain:

the list of specialists of the organizations from number provided in item 4 of this Section which involvement is necessary for consideration of materials of the claim in open session;

provision of consent to disclosure by officials of GNS of the data concerning such payer of single fee which are confidential information, trade or bank secret also became known during execution by officials of service duties;

provision of consent of GNS to presence of the involved persons during the open session.

Open consideration of the claim is not allowed if in case papers there are data which are the state secret.

II. Jurisdiction of consideration of claims

1. Claims to requirements and/or decisions in paper and/or electronic form move directly in the device GNS.

2. The solution of the device GNS is final and is not subject to further administrative appeal and can be appealed judicially.

III. Submission due dates of claims

1. The claim is submitted in paper and/or electronic form, including through electronic office, in the device GNS within ten calendar days following behind day of receipt by the payer of single fee of the requirement and/or decision of tax authority which is appealed.

2. If the last day of the term specified in Item 1 of this Section is the share of day off, non-working or holiday, is considered the first working day following day off or in the holiday last afternoon of such term.

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