Procedure for Filing an Appeal against UST Deficiency, Penalty and Fine has been updated
The regulatory authorities’ Procedure for processing the appeals against notice of deficiency with respect to unified social tax and against the decision for penalty and fine imposition (approved by the Ministry of Finance of Ukraine Order № 1124 as of December 9, 2015) has been updated on February 23.
The document establishes the procedure for filing and processing by the regulatory bodythe appeals against the notice of deficiency of unified tax and the decision for penalty and fine imposition, which are envisaged by sections ten and eleven of the article 25 of the Law «On Collection and Recording of Unified Social Tax»; and bank complaints against financial sanctions envisaged by part twelve thereof.
The following issues are not subject to administrative appeal:
Unified tax liabilities individually determined by the taxpayer in the report on gross payroll (revenue, cash collateral, aid, compensation) of the insured individuals;
Notice of unified tax deficiency and / or the decision on fine and penalty, which have already been appealed and processed in accordance with the Procedure’s requirements;
Notice of unified tax deficiency and / or the decision on fine and penalty, which have been appealed by the taxpayer in court.
The appellant is entitled to appeal to a court at any time after receiving the notice of deficiency and the decision on fine and penalty imposition. At the same time the appellant should notify the regulatory body on each court appeal against the body’s notice of deficiency or the decision on fine and penalty imposition.
The Procedure contains the exhaustive list of the causes of failure to accept the appeals. The written appeal should contain all data outlined in the Procedure, it should be signed by the appellant-physical entity or by the authorized person, for other appellants – the appeal should be signed by the director or a legally authorized representative and sealed (if available). The appeal should be sent via male or submitted in person (or through the representative).
In case the regulatory authority in region, city (except Kyiv), district in city, joint or specialized has incorrectly designated the deficiency amount or made a decision on penalty and fine imposition, that contradicts the applicable law or is beyond its competence, such decision may be appealed to the respective Main Directorate of State Fiscal Service in region, or in the city of Kyiv.
In case the Main Directorates of the State Fiscal Service in regions, or in the city of Kyiv send to the appellant the decision on final or partial denial of the appeal, the appellant has a right to file the subsequent appeal within 10 calendar days upon the receipt of such decision.
