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 other persons 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 other persons 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.

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 other persons 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 - decisions), and also the tax notifications to nonresident person determined by subitem 14.1.158-1 of Item 14.1 of Article 14 of the Section I of the Tax code of Ukraine.

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.

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