LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of April 29, 2013 No. 642/12/13-13

Due to the origin in court practice of the questions connected using administrative detention of means according to subitem 20.1.17 of Item 20.1 of article 20 of the Tax Code of Ukraine 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.

General procedure and the bases of application of administrative detention by bodies of the State Tax Service are determined by article 94 of the Tax Code of Ukraine.

Determination of administrative detention as exclusive method of ensuring accomplishment of obligations of the taxpayer, provided in Item 94.1 of article 94 of the Tax Code of Ukraine, on the content equally covers both arrest of means, and arrest of other property.

Therefore, regulations of article 94 of the Tax Code of Ukraine regulate application of any administrative detention irrespective of subject of such arrest.

At the same time the current legislation consistently differentiates procedure for imposing of administrative detention on the property of the taxpayer different from means, and arrest of means of the taxpayer.

Administrative detention of property of the taxpayer according to Item 94.10 of article 94 of the Tax Code of Ukraine is imposed according to the decision of the head of body of the State Tax Service which justification within 96 hours shall be checked by court.

But arrest of means on the account of the taxpayer according to the paragraph the second subitem 94.6.2 of Item 94.6 of Article 94 is performed only based on the judgment by the appeal of body of the State Tax Service to court. The tax authority in that case does not make any decision.

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