RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 4, 2017 No. 485

About approval of the Claim treatment procedure on decisions of the commission of the Public fiscal service on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

According to subitem 56.23.2 of Item 56.23 of article 56 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the Claim treatment procedure on decisions of the commission of the Public fiscal service on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes which is attached.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 4, 2017, No. 485

Claim treatment procedure on decisions of the commission of the Public fiscal service on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

1. This Procedure determines the procedure of consideration of claims to decisions of the commission of GFS which makes the decision on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further the commission of GFS).

2. In this Procedure terms are used in the value given in the Tax code of Ukraine (further - the Code), other regulatory legal acts.

3. Consideration of the claim to the decision of the commission of GFS on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the claim) is performed by the commission of GFS concerning consideration of claims (further - the commission on consideration of claims) which is the permanent GFS collegiate organ, with participation of the authorized person of the Ministry of Finance.

4. Regulations on the commission on questions of consideration of claims and its structure affirm the Chairman of GFS.

5. Claims are submitted by the taxpayer about value added (further the taxpayer) in GFS within 10 calendar days after receipt of the decision of the commission of GFS by it about refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the decision the commission of GFS). If the last day of the term specified in this Item is the share of day off or holiday, the first working day following day off or in the holiday is considered last afternoon of such term. Submission due date of the claim can be prolonged by rules and on the bases determined by Item 102.6 of article 102 of the Code.

6. Are not subject to administrative appeal of the decision of the commission of GFS which are appealed by the taxpayer judicially.

7. The claim is constituted exclusively in writing and moves the taxpayer personally or through the authorized representative directly in GFS or goes the mailing.

Such claim in day of its receipt is registered GFS according to requirements of the legislation for the organization of clerical work in state bodies.

GFS cannot refuse to the taxpayer registration of the claim.

8. Date of submission of the claim by the taxpayer are:

in case of submission of the claim directly in GFS - date of actual receipt of the claim in GFS (date of putting down of mark about receipt of the claim by service of clerical work of GFS);

in case of the direction of the claim the mailing - the date of receipt by department of mail service from the taxpayer of the mailing with the claim which is specified by department of mail service in the assurance of receipt of the mailing or on envelope.

In case of lack of the assurance of receipt or print of calendar stamp of department of mail service on the mailing (envelope, parcel post) that makes impossible establishment of the date of receipt by department of mail service of the claim, is considered day of submission of the claim day of putting down of mark about receipt of the claim by service of clerical work of GFS.

9. The claim shall contain:

the name or surname, name, middle name of the taxpayer making the complaint, its tax address;

tax number or series (in the presence) and passport number (for physical litspredprinimatel who have mark in the passport about the right to make any payments on series (in the presence) and to passport number);

details of the appealed decision of the commission of GFS;

information on the reasons of disagreement of the taxpayer with the decision of the commission of GFS;

data on appeal of the decision of the commission of GFS in court;

requirements of the taxpayer making the complaint;

the address to which it is necessary to direct the decision made by results of consideration of the claim.

10. The taxpayer can add to the claim of explanation and the copy of documents, certified in accordance with the established procedure, confirming information specified in tax delivery note / calculation of adjustment in which/which the procedure of stop of registration is applied.

11. The claim is signed personally by the taxpayer who submits it, or his authorized representative. If the claim is signed by the authorized representative of the taxpayer, the original or properly verified copy of the document certifying powers of such representative according to the legislation are added to it.

12. By results of consideration of the claim the commission on questions of consideration of claims makes the decision according to the claim which is registered service of clerical work of GFS and goes to the taxpayer taking into account the requirements determined by Item

56.23 article 56 of the Code.

13. By results of consideration of the claim the commission on questions of consideration of claims accepts one of the following decisions:

satisfies the claim and cancels the decision of the commission of GFS;

leaves the claim without satisfaction and the decision of the commission of GFS without changes.

14. The claim remains without consideration in case before decision making of the commission on questions of consideration of claims from the taxpayer who gave it in the commission on consideration of claims the declaration of abandonment of the claim arrived.

Without consideration the commission on questions of consideration of claims reports about leaving of the claim to the taxpayer in writing with indication of the reasons in time, determined by Item 56.23 of article 56 of the Code.

15. The decision of the commission on questions of consideration of claims is sent to the address specified by the taxpayer in the claim, and in case of its absence - to the tax address of the taxpayer in time determined by Item 56.23 of article 56 of the Code.

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