- The State Tax Service plans to establish a 10-day deadline for appealing decisions of regional commissions regarding the non-inclusion of data tables and the riskiness of VAT payers.
- The government has adopted a bill to change the rules for appealing decisions of the State Tax Service regarding the non-inclusion of data tables and the conformity of VAT payers to risk criteria.
- The bill has been registered on the website of the Verkhovna Rada and its text is available.
- According to the bill, the rules for appealing decisions regarding the refusal to register a tax invoice/correction calculation in the ERPN, the non-inclusion of data tables of a VAT payer, and the conformity of a VAT payer to risk criteria will be updated.
- Under the new version, the appeal will be made by submitting a complaint to the State Tax Service within 10 working days after the decision on refusal or assignment of the status of a risky payer.
- It should be noted that this will not significantly change the current situation, as these deadlines are already specified in Procedure No. 1165, although they are not mentioned in the Tax Code.
- The State Tax Service will also have a deadline for considering such complaints. They will be considered within 10 calendar days following the receipt of the complaint, in accordance with the procedure determined by the Cabinet of Ministers. The deadline for considering the complaint cannot be extended.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
