The Cabinet is changing the procedure for appealing tax decisions: details of the draft law

The Cabinet of Ministers has approved a draft law that changes the procedure for administrative appeal of decisions and actions of tax authorities. For most decisions, they want to increase the deadline for filing a complaint to 30 calendar days.

This was reported by the Ministry of Finance of Ukraine. The draft law is intended to bring tax procedures in line with the Law "On Administrative Procedure" and strengthen guarantees for taxpayers in disputes with supervisory authorities.

One of the key changes concerns the subject of administrative appeal. The procedure is proposed to be applied not only to decisions of supervisory authorities, but also to their actions or inaction.

For most decisions, the appeal period is planned to be set at 30 calendar days. At the same time, a separate period will apply to tax assessment notices: 10 working days.

The draft law also for the first time separately defines a period for administrative appeal of inaction of a tax authority: up to six months.

Another change concerns missed deadlines. A taxpayer will be able to apply for their renewal under the conditions provided by legislation if they did not have the opportunity to submit a complaint in a timely manner.

The procedure for submitting documents will also change: the complaint is proposed to be submitted to the authority that made the contested decision or committed the respective action or inaction.

Analogous procedural guarantees are provided by the draft law for payers of the unified social contribution.

The Ministry of Finance explains the changes by the need to align tax administration with the general rules of administrative procedure. This is also part of European integration reforms in public administration.

The new rules are not yet in force. The Cabinet has only approved the draft law, which is to be submitted for consideration by the Verkhovna Rada. Therefore, the terms and procedure for appeal will change only after the adoption of the relevant law and its entry into force.

Based on materials from: the Ministry of Finance of Ukraine