Adjustment of Mailing Procedures for Tax Assessment Notice

Ministry of Finance of Ukraine Order № 1204 as of December 28, 2015, entered into force on February 16. This Order updates the mailing procedures for tax assessment notices to be sent to taxpayers by regulatory authorities.

The regulatory body develops a notice of tax assessment in the following cases:

• If a taxpayer fails to submit his tax (customs) declaration in a timely manner, and during tax control it has been determined that the taxpayer conducted business activities, which appeared to be taxable and created indexes subject to declaration;
• If the taxpayers inspection results (except electronic inspection) show that the taxpayer underestimated or overestimated his tax liabilities, credits, tax refunds and/or overstated the negative value of taxable profits tax or negative value of the taxpayer’s VAT amount declared in tax (customs) declarations, refining calculations;
• If customs inspection results received upon the termination of customs clearance and release of the goods show that the taxpayer underestimated or overestimated his tax liabilities declared in customs declarations;
• other cases provided by law.

Notice of tax assessment is developed for each separate tax due together with the penalties, as well as for each penalty and poena for the violation of other legislation being under supervision of regulatory authorities.

Tax assessment notice should be provided together with the calculation of tax due, decrease (increase) of tax liability amount and/or tax credit, and/or budget-funded VAT refund, and/or decrease of negative value of taxable profits tax or negative value of VAT amount, penalty and poena, stating the date and reference number of declaration (refining calculation), report for the relevant reporting period.

Notice of tax assessment is considered to be submitted to the taxpayer – legal entity if such assessment notice is delivered by hand to the official employee of such taxpayer against acknowledgement or forwarded in a letter with notification of the delivery.

Notice of tax assessment is considered to be submitted to the taxpayer – individual if such assessment notice is delivered by hand to such individual or his authorized representative or forwarded in a letter with notification of the delivery to the address of residence or of the latest known location of such individual.