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Publication date: 22.05.2024
lawyer, 23 years of experience in enforcement.
According to Clause 56.1 of the Tax Code of Ukraine, the taxpayer may appeal the decision of the controllers in an administrative or judicial manner.
Decisions of the regional level commission on refusal to register a tax invoice/calculation of adjustment in the Register, appealed by the tax payer in a court of law, are not subject to administrative appeal (clause 4 of the Procedure for considering a complaint, approved by the Resolution of the Cabinet of Ministers of Ukraine "On approval of the procedures for stopping the registration of a tax invoice/ adjustment calculation in the Unified register of tax invoices" dated December 11, 2019 No. 1165).
According to Clause 56.23.1 of the Tax Code of Ukraine, a complaint against a decision to block a tax invoice/adjustment calculation must be submitted to the central executive body that implements state tax and customs policy. According to the resolution of the Cabinet of Ministers of Ukraine "On the State Fiscal Service of Ukraine" dated May 21, 2014 No. 236, such a body is the State Fiscal Service of Ukraine.
The deadline for submitting a complaint is 10 calendar days from the date of entry into force of the decision of the regional level commission on refusal to register a tax invoice/calculation of adjustment in the Unified register of tax invoices (clause 3 of the Complaint Handling Procedure).
The complaint is submitted by the taxpayer in electronic form by means of electronic communication, taking into account the requirements of the Laws of Ukraine "On Electronic Documents and Electronic Document Management", "On Electronic Trust Services" and the Procedure for Exchange of Electronic Documents with Controlling Bodies, approved by the Ministry of Finance
Clauses 10-11 of the Complaint Consideration Procedure establish the requirements for the complaint and additional documents to be attached to the complaint.
According to Clause 7 of the Complaint Handling Procedure, the complaint is registered with the State Fiscal Service on the day of its receipt.
According to the results of the review of the complaint, the central level commission within the period specified in Article 56.23. 56 of the Code (10 days), makes one of the following decisions:
satisfies the complaint and cancels the decision of the regional level commission on refusal to register the tax invoice/calculation adjustment in the Register;
leaves the complaint unsatisfied and the decision of the regional level commission on refusal to register the tax invoice/adjustment calculation in the Register unchanged.
The State Fiscal Service satisfies the complaint and cancels the decision of the commission of the controlling body on the refusal to register the tax invoice/calculation of adjustment in the Unified register of tax invoices if there are reasons and their proper justification.
The complaint remains unconsidered if, before the decision of the commission is made, the said commission received the taxpayer's statement about the rejection of the complaint submitted by him.
An appeal after the complaint has been left unsatisfied by the central level commission is possible only in court.
According to Clause 16 of the Complaint Review Procedure, The decision based on the results of the review of the complaint enters into force from the day of its adoption.
Depending on which decision was made by the State Fiscal Service (abandonment of the complaint without satisfaction or its satisfaction), the appeal procedure will either be completed or continued in court.
According to the provisions of Part 5 of the Code of Administrative Proceedings of Ukraine, any decisions, actions or inaction of subjects of authority may be appealed to administrative courts.
According to the general rule established by Art. 122 of the Code of Administrative Procedure of Ukraine, the term of appeal to the administrative court is 6 months.
The size of the court fee, in accordance with Part 2 of Art. 4 of the Law of Ukraine "On Court Fees" is 1 subsistence minimum for able-bodied persons for a claim of a non-property nature of a legal entity.
The consideration and subsequent decision of the court will depend on the circumstances of the case. For the completeness of the investigation by the court of the circumstances of the case, it is necessary to collect all the available evidence in accordance with Chapter 5 Section I of the Code of Administrative Procedure of Ukraine.
Depending on the decision made, a further appeal in other instances is possible.
Legal positions of the Supreme Court and current judicial practice on the issue of stopping the registration of a tax invoice/calculation of adjustment can be found among the documents related to clause 56.23.1 of the Tax Code of Ukraine.
Upon successful completion of the appeal, the tax invoice/adjustment calculation is registered in the Unified Register of Tax Invoices.
The legal service "Consultant" will provide professional advice from a tax lawyer consultation, the service can also provide advice from a tax lawyer is online consultation with a tax lawyer, tax lawyers.
A lawyer 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.
