Procedure for appealing VAT payer risk assessment decision by tax commission: deadlines and requirements.

• Complaint on the decision of the regional level commission regarding the recognition of a VAT payer as risky must be filed within 10 working days from the day of such decision
• The decision of the central level commission cannot be appealed administratively and can only be challenged in court
• The complaint must be submitted electronically in accordance with the requirements of the law
• The complaint must be signed and submitted personally by the taxpayer or their authorized representative
• The complaint must contain specific information about the taxpayer, the disputed decision, reasons for disagreement, intentions to participate in the review process, and any supporting documents
• The taxpayer has the right to add information and copies of documents supporting their compliance with the criteria of a risky taxpayer to the complaint against the decision of the regional level commission

Source: news.dtkt.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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