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Submit a complaint
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Submit a complaint

The Tax Code shall provide for an effective procedure of administrative appeal (please see Section &…

The Tax Code shall provide for an effective procedure of administrative appeal (please see Section “Administrative appeal” for details) whereby the supervising tax authorities will monitor compliance by the lower-level tax authorities with all VAT refund procedures.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

State Tax Service of Ukraine,

Status:

In process

— comments: On October 21, 2015, the Ministry of Finance has issued the Order No.916 "On approval of the procedure for registration and filing of complaints by taxpayers and their review by the controlling bodies".In particular, in accordance with the Order No.916, the review of the complaint materials in a closed meeting takes place with the participation of the authorized representative of the BOC; the BOC has the opportunity to file its own objections.However, the administrative appeal procedure needs further improvement.

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Next recommendation: To amend the Resolution of the CMU No.39 dated 17 January 2011, as well as Joint Order of the State ...