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Receiving a letter from the tax service demanding the payment of a certain amount is always an unpleasant surprise. However, there is no need to panic. Ukrainian legislation gives taxpayers the right to appeal such decisions. This is not only an opportunity to assert your position, but also a way to avoid unjustified charges.
As a tax lawyer, I have prepared this material to explain what a tax notice-decision is and in which cases it can be appealed.
Put simply, a tax notice-decision is an official document that the tax service sends to a taxpayer. In essence, it is a written demand to pay a certain amount of tax debt, or an indication of the need to make changes to tax reporting. In accordance with the Tax Code of Ukraine (TCU), the TND is a key instrument by which tax authorities exercise control over the fulfillment of tax obligations.
The tax inspectorate cannot send a TND just like that. There are clear grounds defined by law. They can be divided into two main types.
This happens when the fiscal authorities independently calculate and notify you of tax obligations. This situation is common for individuals who do not file declarations, for example:
Land tax;
Transport tax;
Tax on immovable property.
Most often, a TND is sent after an audit or a documentary inspection. Errors detected during an audit may concern the following points:
A discrepancy between the amount you requested for budget refund and what was declared in the tax return.
Overstatement of the amount of the negative value of corporate profit tax or of the VAT amount.
Understatement or overstatement of tax obligations or of the tax credit in the VAT return.
Errors in determining the details of a tax invoice or the absence of its registration within the deadlines set by law.
Overstatement of the amounts of personal income tax that are subject to refund from the budget.
Thus, a tax notice-decision (TND) is an official document that is sent in cases clearly defined by law. It may be either the result of the tax authority’s own calculation or a consequence of the detection of discrepancies in your reporting.
Important: each tax, levy or fine is sent (delivered) by a separate notice-decision.
Receiving a tax notice-decision (TND) does not yet mean that you are obliged to comply with it immediately. Ukrainian legislation provides taxpayers with two effective mechanisms for protecting their rights: administrative and judicial appeal. It is important to know that these two paths do not exclude each other, but can be used sequentially.
Let us consider each of these methods in more detail so that you can respond correctly to the tax authority’s demands.
This method of protection is the first step and allows you to appeal the decision of the tax authority without going to court. If you believe that the inspectors of your regional STS have unlawfully assessed tax obligations, you can file a complaint with a higher-level supervisory body, that is, with the State Tax Service of Ukraine.
Key points of an administrative appeal:
Deadlines: The complaint must be filed within 10 working days from the date of receipt of the TND.
Form: The complaint can be filed in written or electronic form, attaching all the necessary documents that confirm your position.
Suspension of obligations: Filing a complaint automatically suspends the effect of the monetary obligations specified in the TND. You are not obliged to pay the tax until the appeal procedure is completed.
The burden of proof: Within the framework of an administrative appeal, it is precisely the STS that is obliged to prove the lawfulness of its charges, rather than you having to prove your innocence.
Review period: The supervisory body must review the complaint within 20 calendar days, with the possibility of extension to 60 days. If you have not received a response within this period, your complaint is considered fully satisfied.
The judicial procedure of appeal is the next stage if you were not satisfied with the decision resulting from the administrative procedure, or if you decided to go to court straight away.
Important nuances of a judicial appeal:
Mutual exclusivity: A decision that has already been appealed in court cannot be appealed administratively.
Non-agreement of obligations: After a claim is filed with the court, the tax obligations specified in the TND are considered not agreed until the court decision takes legal effect.
Deadlines for applying:
If you went through an administrative appeal, you have 1 month from the moment this procedure was completed.
If you decided not to file a complaint with the STS of Ukraine, you have 6 months to apply to the court.
Notifying the tax authority: You are obliged to inform the regional tax service that you have filed a statement of claim.
It is important to remember that if you independently calculated and declared the amount of the tax, you cannot appeal it through the judicial or administrative procedure.
We have examined the key aspects of appealing tax notice-decisions. If you have questions or need professional help, contact us. Our experience allows us to provide qualified tax lawyer services to clients throughout Ukraine, regardless of their location.
It is a document from the tax service by which a taxpayer is assigned an amount of a monetary obligation or a fine. It can be appealed if you disagree.
In two ways: administratively, by a complaint to a higher body of the State Tax Service, or judicially, through an administrative court.
The deadlines are limited and depend on the chosen procedure of appeal, so you should not delay; it is better to check the specific deadline with a lawyer.
An administrative appeal, as a rule, suspends the fulfillment of the monetary obligation for the duration of the review of the complaint. The details depend on the situation.
Yes, a lawyer will properly formulate the objections and evidence, which significantly increases the chances of overturning unlawful additional charges.
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