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Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient

authors: Alexander Minin, Oksana Hanushchak

14 March, 2025 Exclusive

Discussions about the (non)delivery of documents by post have recently focused on summonses from territorial recruitment centers. However, this issue extends far beyond summonses.

As highlighted in media reports and court decisions, postal workers do not always properly fulfill their duties to deliver mail. This can create serious problems for recipients.

In some cases, to make their work easier, postal workers may not take all the necessary actions, but simply report the alleged refusal or absence of the person at the address or create evidence of delivery themselves. The question is what to do in such cases?

Taxpayers sometimes face similar challenges. Establishing the date when a document is considered to have been duly received is crucial. It determines deadlines for filing objections to tax audit reports and appealing tax notification decisions.

In this article, we examine in more detail the specifics of delivering documents sent to a taxpayer by registered letter with a notice of receipt.

The full version of the article is available in Ukrainian by the link.

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