LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of July 16, 2013 No. 7035/6/99-99-10-04-02-15/2387

About consultation provision

The ministry of the income and charges of Ukraine considered your letter <...> concerning date of withdrawal of the tax notification decision about which the claim was submitted and within competence reports the following.

The relations arising in the field of collection of taxes and charges are regulated by the Tax code of Ukraine (further - the Code).

So, Art. 60 of the Code determines the bases and procedure for withdrawal of the tax notification decision and the tax claim.

The procedure for withdrawal of the tax notification decision is regulated by the Code, and also Procedure for the direction bodies of the State Tax Service of tax notifications decisions to the taxpayers approved by the order GNS of Ukraine of 22.12.2010 No. 985.

The tax notification decision is considered withdrawn if, in particular, the monitoring body cancels earlier accepted tax notification decision on charge of the amount of monetary commitment or the tax claim.

In this case the tax notification decision is considered by the monitoring body of the decision on cancellation of such tax notification decision or the tax claim (item 60.3 of Art. 60 of the Code ) withdrawn from the date of adoption.

There is tax notification decision is recognized by the monitoring body withdrawn in case of adoption of the decision which satisfies the claim for benefit of the taxpayer.

Consideration of the complaints of taxpayers made administratively is regulated by Articles 55, of the 56th Chapter 4 of the Section II of the Code .

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