INFORMATION LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of April 9, 2012 No. 1017/11/13-12

Due to the origin in court practice of the questions connected using circulation periods in administrative court on the cases arising from the tax relations in the field of repayment of tax debt based on item 4 of part one of article 32 of the Law of Ukraine "About judicial system and the status of judges" the Supreme administrative court of Ukraine considers necessary to report the following.

On content of part one of Article - 183-3 Codes of administrative legal proceedings of Ukraine money recovery on tax debt can be performed according to the procedure of the appeal of body of the State Tax Service to administrative court with the corresponding representation.

Representation moves in Trial Court within twenty four hours from the moment of establishment of circumstances which predetermine appeal to the court, by the general rules of cognizance established by this Code, in writing and shall contain, in particular, the address bases with representation, circumstances which are confirmed by proofs, and requirements of the applicant.

Taking into account instructions of Item 95.2 of article 95 of the Tax Code of Ukraine according to which money recovery and sale of property of the taxpayer is performed not earlier than in 60 calendar days from the moment of the direction to such payer of the tax claim the tax authority shall attach to idea of money recovery on tax debt of the proof of the direction of the tax claim to the taxpayer which is necessary for the correct calculation of term in 60 days which shall pass from the date of the direction of the corresponding representation.

Item 59.1 of the Tax code of Ukraine provides that the procedure for the direction to the taxpayer of the tax claim is identical to procedure for the direction of the tax message decision.

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