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Publication date: 22.05.2024
lawyer, 23 years of experience in enforcement.
According to clause 56.2 of Art. 56 of the Tax Code of Ukraine, the decision of the Federal Tax Service on exclusion from the register of single tax payers can be appealed administratively.
The controlling body, which considers the taxpayer's complaint, taking into account the requirements of Clause 56.9 of Art. 56 of the Tax Code of Ukraine is obliged to make a reasoned decision and send it within 20 calendar days, following the day of receipt of the complaint, to the taxpayer's address by mail with a notice of delivery or provide him with a receipt.
If a reasoned decision on a taxpayer's complaint is not sent to the taxpayer within a 20-day period or within a period extended by the decision of the head (his deputy or authorized person) of the supervisory body, such a complaint is considered fully satisfied in favor of the taxpayer from the day following the last day the specified terms (clause 56.9 of article 56 of the Tax Code of Ukraine).
At this stage, the administrative appeal of the decisions of the tax authorities is completed.
According to Art. 2 of the Code of Administrative Procedure of Ukraine, anyone can appeal the decision of the supervisory body to the court.
A three-month period is established for the subject of authority to apply to the administrative court (Article 102 of the Code of Administrative Procedure of Ukraine), which, unless otherwise established, is calculated from the day of the occurrence of the grounds that give the subject of authority the right to present the law-defined requirements
If the law provides for the possibility of a pre-trial dispute resolution procedure and the plaintiff has used this procedure, or the law defines the obligation of a pre-trial dispute resolution procedure, then a three-month period is established for applying to the administrative court (Part 4 of Article 122 of the Code of Administrative Procedure of Ukraine), which is calculated from on the day of delivery to the plaintiff of the decision based on the results of consideration of his complaint against the decision, actions or inaction of the subject of authority.
If a person submits a lawsuit after the expiration of the terms established by law, without a request for renewal of the missed deadline for applying to the administrative court, or if the grounds specified by him in the application are recognized by the court as invalid, the lawsuit remains without action. At the same time, within ten days from the date of delivery of the decision, a person has the right to apply to the court for an extension of the term of appeal to the administrative court or to indicate other reasons for the extension of the term.
If the application is not submitted by the person within the specified period or the grounds specified by him for renewing the term of appeal to the administrative court are deemed invalid, the court returns the claim application.
A judge opens proceedings in an administrative case on the basis of a statement of claim, if there are no grounds for leaving the statement of claim without movement, returning it or refusing to open proceedings in the case (Part 2 of Article 171, Article 173 of the Code of Administrative Procedure of Ukraine).
Filing a response is a right, not an obligation of the party (Article 162 of the Code of Administrative Procedure of Ukraine). In the response, the defendant refutes the plaintiff's arguments in accordance with Art. 162 of the Code of Administrative Procedure of Ukraine. Exercising his right not to file a response, the defendant, convinced of the firmness of his legal position, contributes to the shortening of the trial by at least 40 days (Article 162 of the Code of Administrative Procedure of Ukraine).
A hearing is scheduled after receiving a response and an objection to the response. After the deadline for filing a response has expired, it can be submitted only if the request for an extension of the deadline is granted.
The taxpayer should realize that writing an objection again postpones the start of the case consideration for at least 40 days.
The decision of the court of first instance to refuse to grant the claim can be appealed in the appeal and cassation procedure. Legal positions of the Supreme Court and current judicial practice on issues of restoration in the Register of Single Tax Payers can be found among the documents related to Article 56.2. 56 and item 299.11 of Art. 299 of the Tax Code of Ukraine.
The legal service "Consultant" will provide professional advice of a lawyer on tax lawyer consultation, the service can also provide advice of a tax lawyer is online consultation with a tax lawyer.
A tax lawyers in the field of tax law will provide professional advice of a tax lawyer, as well as form an effective legal position and prepare relevant documents for challenging the decision of the Federal Tax Service on exclusion from the register of single tax payers. The help of a tax lawyer in solving such issues will be appropriate.
