of April 24, 2012 No. 7266/7/19-5017
About consideration of the address
The State Tax Service of Ukraine considered the address concerning determination of the status of cash (tax) obligations in case of appeal of tax messages decisions on their charge judicially and reports.
According to regulations of subitem 5.2.2 of item 5.2 of article 5 of the Law of Ukraine of December 21, 2000 No. 2181-III "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (is farther - the Law No. 2181, was effective till 01.01.2011) in case of determination of the tax liability by monitoring body the taxpayer shall extinguish the added amount of the tax liability within ten calendar days of day of receipt of the tax message or during the same term to begin the procedure of appeal approval.
Approval of the tax liability according to the procedure and terms which are determined by this Law by procedures of administrative or judicial appeal (item 1 was considered as appeal approval. 19th Art. 1 of the Law No. 2181).
That is administrative and judicial appeals were components of the procedure of appeal approval.
The application submitted with adherence to deadlines of certain subitems 5.2.2 of item 5.2 of article 5 of the Law No. 2181, stopped accomplishment by the taxpayer of the tax liabilities determined in the tax message for a period of day of submission of such statement in monitoring body about day of the end of procedure of administrative appeal (subitem 5.2.3 of item 5.2 of century 5 Laws No. 2181).
Day of the end of procedure of administrative appeal was considered as day of approval of the tax liability of the taxpayer. In case of the appeal of the taxpayer to court concerning recognition invalid decisions of monitoring body the tax liability reckoned uncoordinated before consideration by court of case on being with the claim and adoptions of the relevant decision.
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