- The main tax authority in the Odessa region informs about the procedure for reflecting the amount determined in the tax notification-decision in the VAT tax return
- The tax authority sends the taxpayer a tax audit report if an overstatement of the negative VAT amount is found
- The rules for appealing decisions of tax authorities are defined in the Tax Code of Ukraine
- Appeals can be made in administrative or judicial procedures
- Administrative appeals suspend the taxpayer’s financial obligations until the end of the appeal process
- Judicial appeals result in financial obligations being considered unresolved until a court decision is finalized
- The procedure for submitting tax declarations and making changes to them is outlined in the Tax Code
- The process for submitting VAT tax declarations to the tax authority is defined in the Tax Code
- The negative tax amount is carried over to the next tax period in the VAT tax declaration
- The specific forms and procedures for submitting tax reports are approved by the Ministry of Finance of Ukraine
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.
