of July 5, 2012 No. 18223/7/19-5017
Recently WASU is published number of information letters concerning the questions connected with repayment of tax debt of taxpayers (of 09.04.2012 No. 1017/11/13-12, of 12.04.2012 No. 1044/11/13-12 and of 04.05.2012 No. 1198/12/12-12).
In particular, WASU is specified cycle time of bodies of GNS in Trial Court with idea of money recovery on tax debt according to article 183-3 KASU.
Considering regulations of items 95.1 and 95.2 of Art. 95 of the Tax code of Ukraine (further - NKU), and also Art. 183-3 of KASU, VASU considers that the body of GNS has the right to take a legal action with idea of money recovery on tax debt within twenty four hours after the expiration of 60 calendar days from the moment of posylaniye of the tax claim to such taxpayer.
The specified regulation does not extend to payers of nalogovfizichesky persons as item 87.10 of Art. 87 of NKU is established special procedure for collection for the specified category of taxpayers.
The solution of cases on the claim of tax authority on collection of tax debt from the taxpayer - physical person shall be performed by general rules of claim production.
The special attention is deserved by conclusion of WASU concerning lack of precepts of law for the repeated direction of the tax claims to the taxpayer in case of increase in the size of tax debt.
So, by item 59.5 of Art. 59 of NKU it is determined that in case at the taxpayer to whom it is sent the tax claim (is handed), the amount of tax debt increases, all amount of tax debt of such taxpayer which arose after posylaniye (delivery) of the tax claim is subject to repayment. As acting legislative and regulatory legal acts the repeated direction of the tax claims on the increased amount of tax debt is not provided, the court draws conclusion on absence at bodies of GNS of powers of rather repeated direction to the taxpayer of the tax claim in case of increase in tax debt.
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