LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of February 10, 2011 No. 203/11/13-11

To chairmen of Appeal administrative courts of Ukraine

On January 1, 2011 the Tax code of Ukraine (Item 1 of the Section XIX "Final provisions" of the specified Code) became effective.

For the purpose of identical application of separate instructions of the Tax code of Ukraine by administrative courts and the Code of administrative legal proceedings of Ukraine the Supreme administrative court of Ukraine pays attention to it.

Article 102 of the Tax Code of Ukraine settles question of application of prescriptive limits of determination of the tax liabilities which constitute 1095 days.

By Item 56.18 of article 56 of the Tax Code of Ukraine it is determined that taking into account prescriptive limits the taxpayer has the right to appeal in court the tax message decision or other decision of monitoring body on charge of monetary commitment at any time after receipt of such decision.

Taking into account requirements of article 102 of the Tax Code of Ukraine, follows from contents of the specified legislative arrangement that the taxpayer can take a legal action with the requirement concerning illegality of the tax message decision within 1095 days from the moment of receipt of such decision.

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