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To guarantee the transparency and objectivity of the administrative appeal procedure by mandatory in…

To guarantee the transparency and objectivity of the administrative appeal procedure by mandatory involvement of experts to be engaged in consideration of the taxpayers’ complaints. Such experts shall be independent from the State Fiscal Service and the Ministry of Finance. Involvement of experts shall be mandatory irrespective of the amount of additional tax liabilities charged and fines and penalties imposed.

Based on the report:

“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015

State:

State Tax Service of Ukraine,

Status:

Implemented

— comments: On 21 October 2015, the Order No.916 "On approval of the procedure for registration and filing of complaints by taxpayers and their review by the controlling bodies" was adopted.In particular, according to the Order No.916, the consideration of the complaint materials may take place with the participation of the BOC’s and Minfin's authorized representatives; the BOC is entitled to submit its own objections. Yet, the administrative appeal procedure needs further improvement.

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Next recommendation: To increase the timing for administrative appeal by the taxpayer, while the timing available to the ...