Tax Consultations Anew

Amendments concerning the provisions of tax consultations to tax payers were made specifically to articles 52 and 53 of the Taxation Code With Act № 655-VIII dating 17th of July 2015 which entered into force on the 1st of September.

Consultations made in written or electronic format are subject to mandatory publication within 10 calendar days after the day they were provided, on the website of the supervisory authority, which provided them, without referral to the name and surname of the tax payer and his tax address.

A periodic generalization of tax consultations concerning a significant number of tax payers or a significant amount of tax liabilities is being conducted by the Ministry of Finances and ratified by them with the decree which generalizes tax consultations. Such consultations are subject to promulgation within 5 calendar days, including promulgation on the official website of the Ministry of Finances.

The main innovation involves providing the tax payer with the opportunity to appeal in court against both the individual tax consultation, provided in written or electronic form and the decree on the ratification of the generalization of tax consultations, which, in the opinion of the tax payer, contravene to the norms or the content of the corresponding tax or fee.

The Court’s repeal of the decree on the ratification of the general tax consultation or the individual tax consultation creates the basis for the provision of a new tax consultation, which takes into account the conclusions made the court.