- A taxpayer can submit notifications to the State Tax Service an unlimited number of times to prove non-compliance with VAT risk criteria, as long as they do not use the administrative appeal procedure. The regional commission reviews the taxpayer’s compliance with risk criteria and can exclude them from the risk list if new circumstances or supporting documents are provided. The commission makes a decision within 7 working days, which is reflected in the taxpayer’s electronic cabinet. If the taxpayer disagrees with the decision, it can be appealed administratively.
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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