TAX NOTIFICATIONS DECISIONS, NEW ORDER!

By the order of 31.12.2020 №846 (registered in the Ministry of Justice of 22.02.2021 on №222 / 35844) the Ministry of Finance set out in a new edition the Procedure for sending tax notifications-decisions to taxpayers by controlling bodies.

This Procedure is developed in accordance with the TCU, ICU, the Law on RRO, laws on foreign economic activity and other legislative acts, according to which the supervisory authorities have the right to determine the amount of tax and monetary liabilities, reduce (increase) amounts tax liabilities and / or tax credit and / or budget reimbursement of VAT and / or reduce the negative value of the object of taxation of income tax or the negative value of the amount of VAT, apply the statutory financial (penalty) sanctions (fines) for violation of the requirements of the legislation on state customs, tax and other legislation, the control over the observance of which is entrusted to the controlling bodies.

It determines the form and procedure for sending (handing over) by tax authorities tax notices-decisions to taxpayer.

The procedure has been brought in line with the norms of the Tax Code in connection with the adoption of Law 466-IX, Law 90190-IX, Law №2155-VIII, Law №909-VIII and other regulations. In particular, in the part:

-Addition of the grounds in case of establishment of which the tax authority sends (handed over) to the taxpayer a tax notice-decision, expansion of information to be contained in tax notices-decisions made as a result of documentary audit, determination of information to be be contained in the Unified Register of Tax Notices-Decisions, unification of norms on sending (delivery) to the taxpayer of tax notices-decisions;

- the deadline for payment of the monetary obligation, during which the taxpayer is obliged to pay the accrued amounts of monetary obligations;

- adoption of tax notifications-decisions based on the results of inspections started before January 1, 2021, as well as their appeal under the rules of the TCU, which were in force until January 1, 2021. For inspections that will begin after January 1, 2021, the document provides for the adoption of tax notices-decisions and their appeal under the rules that will apply after January 1, 2021;

- display in the forms of tax notices-decisions information on the right of the taxpayer to file a complaint together with the request to renew the missed deadline for filing an administrative complaint and copies of supporting documents validity of the reasons for his omission;

-use of a single account from January 1, 2021. Included in the relevant forms of tax notices-decisions are references to the single account of the recipient and the terms of payment to these accounts.

In addition, the number of forms of PPR (in the annexes to the Order) has doubled (there were 14, there were 30).

This order shall enter into force 15 days after its official publication. It was published in the 'Official Gazette' of 05.03.2021 №17. Accordingly, the new rules on PPR will come into force on March 20.