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Registered by

Ministry of Justice of Ukraine

December 23, 2015

No. 1617/28062

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 21, 2015 No. 916

About approval of the Procedure for registration and submission of claims by taxpayers and their considerations by monitoring bodies

(as amended on 14-01-2021)

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 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, I order:

1. Approve the Procedure for registration and submission of claims by taxpayers and their considerations by monitoring bodies which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 25, 2013 No. 848 "About approval of the Procedure for registration and submission of claims by taxpayers and their considerations by bodies of the income and charges", registered in the Ministry of Justice of Ukraine on January 17, 2014 for No. 99/24876.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

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.

Acting minister

I. Umansky

Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2015, No. 916

Procedure for registration and submission of claims by taxpayers and their considerations by monitoring bodies

I. General provisions

1. This Procedure is developed based on Article 19-1 of the Section I and Articles 55, of the 56th Chapter 4 of the Section II of the Tax code of Ukraine, Article 24 of Chapter 4 of the Section I of the Customs code of Ukraine, taking into account requirements of article 8 of the Law of Ukraine "About addresses of citizens".

2. This Procedure determines appellate procedure by taxpayers of tax notifications decisions or other decisions of monitoring bodies (further the decision) during administrative appeal.

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

3. This Procedure is not applied to appeal of decisions of monitoring bodies, actions or failure to act of their officials and other workers if the special law establishes other procedure for appeal of such 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 decisions of monitoring body as regards which there is other procedure for appeal, the requirement of this Procedure are applied to those decisions according to which other appellate procedures are not provided.

4. Are not subject to administrative appeal:

the monetary commitments which are independently determined by the taxpayer;

decisions of monitoring bodies which are appealed by the taxpayer judicially.

5. The terms used in this Procedure have the following values:

consideration of materials of the claim in open session - consideration of materials of the claim by monitoring body which happens based on the petition of the taxpayer applicant, the tax agent or his authorized representatives (including lawyers), and also:

authorized representatives of the central executive body which provides forming and realizes the state financial policy;

authorized representatives of the central executive body which realizes the state regulatory policy;

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 claim by monitoring body which happens only to participation of the taxpayer applicant or his authorized representatives (including lawyers), the authorized representative of Council of the business ombudsman (on condition of acceptance of the business ombudsman by Council to consideration of the claim provided by the taxpayer) and representatives of the central executive body which provides forming and realizes the state financial policy.

Other terms in this Procedure are used in the values established by the Tax code of Ukraine and other regulatory legal acts of Ukraine.

6. Consideration of materials of claims of taxpayers happens in closed meeting.

Consideration of materials of claims in open session happens only based on the written petition of the taxpayer for open consideration of materials of the claim which is attached which shall contain:

the list of persons from among provided in Item 5 of this Section which attraction is necessary for consideration of materials of the claim in open session;

provision of consent to disclosure by monitoring body (officials) of the information about such payer which are confidential information, trade or bank secret also became known during execution by officials of service duties;

consent provision to monitoring body on presence of the involved persons during the open session.

Public trial 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 decisions of territorial authorities of the central executive body realizing the state tax policy move in the central executive body realizing the state tax policy.

2. Claims to decisions of territorial authorities of the central executive body realizing the state customs policy regarding accomplishment of functions of monitoring body according to subitem 41.1.2 of Item 41.1 of article 41 of the Tax Code of Ukraine move in the central executive body realizing the state customs policy.

3. The decision of the central executive body realizing the state tax policy and the decision of the central executive body realizing the state customs policy, the claims of the taxpayer accepted on consideration is final and are not subject to further administrative appeal, but can be appealed judicially.

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