- The implementation of taxpayers’ rights to appeal against certain decisions of regional level commissions regarding the non-inclusion of taxpayer data tables and the conformity of the taxpayer to risk criteria is highlighted.
- The procedure for appealing decisions of regional level commissions has been introduced, allowing taxpayers to exercise their right to appeal in an administrative manner.
- Taxpayers are encouraged to make use of the available mechanisms, while being aware of certain implementation peculiarities.
- It is important to exhaust regional level procedures before appealing a risk decision to the central level commission.
- After a negative decision from the central level commission, taxpayers can resubmit data tables to the regional level commission with explanations and a detailed description of their business activities.
- Taxpayers are advised to communicate through tax communication platforms, hotlines, and online training materials provided by the tax authorities.
- Taxpayers should carefully study decisions of regional level commissions and maintain a constant dialogue with tax authorities regarding any doubts about the grounds for their decisions.
- Direct inquiries should be sent to tax authorities, mainly at the regional level.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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