LETTER STATE TAX ADMINISTRATION OF UKRAINE

of July 20, 2011 No. 13096/6/10-1015/2871

About provision of tax consultation

The State Tax Administration of Ukraine reviewed your request of rather separate aspects of administrative appeal of decisions of bodies of GNS and reports the following.

Consideration of the complaints of taxpayers made administratively is regulated Articles 55, 56by Chapter 4 of the Section II of the Tax code of Ukraine (further - the Code).

According to item 56.8 of article 56 of the Code the monitoring body which considers the claim of the taxpayer shall make the motivated decision and send it within 20 calendar days following behind day of receipt of the claim to the taxpayer by mail with the assurance of receipt or to provide to it on receipt.

The head (or his deputy) the relevant monitoring body can make the decision on prolongation of term of consideration of the claim of the taxpayer over 20-day term..., but it is no more than 60 calendar days, and in writing to report about it to the taxpayer before the termination of the term determined in Item 56.8 of this Article (item 56.9 of century 56).

If the motivated decision according to the claim of the taxpayer is not sent to the taxpayer during 20-day term or during the term extended according to the decision of the head of monitoring body (or his deputy), such claim is considered completely satisfied for benefit of the taxpayer from the day following behind the last day of the specified terms.

The claim is considered also completely satisfied for benefit of the taxpayer if the decision of the head of monitoring body (or his deputy) about prolongation of terms of its consideration was not sent to the taxpayer before the termination of the 20-day term specified in paragraph one of item 56.9 of Art. 56 of the Code.

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