Ministry of Justice of Ukraine
December 23, 2015
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
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.
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.
Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2015, No. 916
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), and also the nonresident persons determined by the subitem "d" of subitem 14.1.139 of Item 14.1 of article 14 of the Tax Code of Ukraine, registered and not registered as taxpayers on value added, tax notifications 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.
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.
Consideration of materials of claims in open session happens only based on the written or directed electronically by means of electronic communication petition of the taxpayer for open consideration of materials of the claim in form according to appendix 1 to this Procedure 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.
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.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.