Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Tax requirements: information that must be specified and deadlines for sending it.
In accordance with clause 59.3 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), the tax claim together with the comprehensive calculation of the tax debt shall be sent no earlier than the first working day after the deadline for payment. monetary obligation.
The tax claim must contain the following elements:
- information on the fact of tax debt and tax lien rights;
- the amount of tax debt secured by a tax lien;
- the obligation to repay the tax debt and the possible consequences of not repaying it within the prescribed period;
- a warning about the description of assets that may be the subject of a tax lien under the law, as well as about the possible date and time of public auctions for their sale.
In accordance with clause 59.3 of Art. 59 of the Tax Code of Ukraine (hereinafter - PKU), a tax claim together with a comprehensive calculation of the tax debt is sent no earlier than the first working day following the deadline for payment of the monetary obligation.
In order for the tax claim to be justified, it is necessary to specify information about the existence of a tax debt and the right to a tax lien, the specific amount of the tax debt that is protected by the tax lien, the responsibility for the repayment of the tax debt and the potential consequences of failure to do so within the specified period. In addition, it is important to provide advance notice of the identification of assets that could potentially be the subject of a tax lien under the law, as well as information regarding the possible date and time of public auctions for the sale of said assets.
Taxpayers who independently submitted tax returns, but did not pay tax obligations within the established PKU terms, can also receive a tax claim without first sending a tax notice-decision (as defined in Clause 59.4 of Article 59). PKU).
In accordance with the provisions set forth in Clause 59.1 of Art. 59 of the Code of Civil Procedure, in the event that a tax payer is found to be in arrears in paying taxes, the relevant authority shall serve him with a tax demand in the manner established for the delivery of a tax notice-decision.
The controlling body has the opportunity to send or deliver a tax demand at the place of registration of the taxpayer, where his tax debt is documented.
If the total amount of the taxpayer's tax debt does not exceed one hundred and eighty tax-free minimum incomes of citizens, it is not necessary to send a tax claim or take measures to repay the tax debt. However, if the tax debt exceeds this limit, the supervisory authority serves the taxpayer with a tax demand. In such cases, the statute of limitations for collection of tax debt is defined in Article 102.4. 102 of the Civil Code, begins only from the day when the tax debt exceeds one hundred and eighty tax-free minimum incomes of citizens.
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