- Complaint on the decision of the regional level commission regarding the recognition of a VAT payer as risky must be filed within 10 working days from the day of such decision
- The decision of the central level commission cannot be appealed administratively and can only be challenged in court
- The complaint must be submitted electronically in accordance with the requirements of the law
- The complaint must be signed and submitted personally by the taxpayer or their authorized representative
- The complaint must contain specific information about the taxpayer, the disputed decision, reasons for disagreement, intentions to participate in the review process, and any supporting documents
- The taxpayer has the right to add information and copies of documents supporting their compliance with the criteria of a risky taxpayer to the complaint against the decision of the regional level commission
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.
