Want to appeal? Submit a complaint to the Ministry of Incomes and Fees of Ukraine
Due to the Cabinet of Ministers Regulation No. 166-p “Issues on the Ministry of Incomes and Fees of Ukraine” coming into force on April 3, 2013, the Ministry of Incomes and Fees of Ukraine has began its functioning as a body of the executive power in the area of the state tax policy within the meaning of the Tax Code of Ukraine.
From this date the Ministry of Incomes and Fees of Ukraine takes over all the functions and powers of the State Tax Service of Ukraine including powers in the area of administrative appeal of tax authorities decisions.
As is generally known, decision on foundation of the Ministry of Incomes and Fees of Ukraine was adopted at the end of December of 2012 according to the Order of the President of Ukraine No. 726/2012 of December 24, 2012 “On measures of optimization of the system of central executive bodies”, Regulation on the Ministry of Incomes and Fees of Ukraine was approved by the Order of the President on March of 2013. However, the beginning of the Ministry of Incomes and Fees of Ukraine functioning as the central executive body in the area of the tax policy is connected with the Regulation as an act of the Cabinet of Ministers of Ukraine. After this regulation comes into force the functions and powers of the central executive body (in this case it is the State Tax Service of Ukraine) will be delegated to another central executive body – the Ministry of Incomes and Fees of Ukraine. The respective regulation is secured by the para. 7 Article 5 of the Law of Ukraine “On central executive bodies”.
Practically speaking, such delegation of powers means that the wide-spread appeals of taxpayers on the tax notifications-decisions should be addressed not to the State Tax Service of Ukraine but to the Ministry of the Incomes and Fees of Ukraine. In other words, the second complaints and complaints to the State District Tax Service – the Central office on rendering services to big tax payers of the State Tax Service and other district tax services as it is envisaged by the para.56.3 Article 56 of the Tax Code of Ukraine are to be addressed to the Ministry of Incomes and Fees of Ukraine.
Appealing to the previous addressee – the State Tax Service of Ukraine – may be treated by the tax authority as violation of demands of para.56.3 Article 56 of the Tax Code of Ukraine which then result in returning of the complaint back without revision. At the same time submitting of appeal to the wrong authority does not stop the 10 days limit of appealing of the tax notification-decision having influence on agreed status of the respective tax liabilities.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.