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A bill has appeared in Ukraine that will expand taxpayers' rights to challenge decisions and actions of the tax authorities. The Ministry of Finance's initiative aligns the Tax Code with the Administrative Procedure Act.
Taxpayers will be able to defend their interests.
Ukraine is aligning its legislation with the European Union's requirements. Therefore, norms will be reviewed in accordance with the Administrative Procedure Act. This was announced by Member of Parliament Olga Vasylevska-Smagliuk.
Both the Association Agreement and the EU-IMF Memorandum on macro-financial assistance, amounting to 18 billion euros, provide that taxpayers' rights in Ukraine should be expanded. Changes initiated by the Ministry of Finance provide that Ukrainians will have the opportunity to challenge the actions and inaction of tax authorities. A person may also go to court if they disagree with the decision of officials.
According to the bill, taxpayers will be able to appeal before a decision is made:
a refusal to initiate proceedings, to grant status as an interested party, or to provide access to case materials;
the recusal of a tax official;
a decision to suspend or terminate proceedings.
Changes were also submitted to the Law on the single social contribution. The new article will give taxpayers the right to file lawsuits against administrative bodies. It is provided that only those obligations to pay the single social contribution that the taxpayer determined themselves are not subject to appeal.
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Vasylevska-Smagliuk clarified that you can file a complaint about tax authorities not only in court but also in administrative proceedings. However, a person can choose only one of these avenues.
Importantly, the new norm of the law concurrently extends the time for the tax authority to review the complaint. Now the officials will have not 20 but 30 calendar days.
As a reminder, MP Daniil Hetmanets proposes obliging DPS workers who conduct inspections to constantly use body cameras. In his view, tax officials should adopt the practice of inspectors who continuously record checks.
Such practice would simultaneously protect both the taxpayer and the inspector from pressure, provocations, and possible abuses.
Document: PDF proof of the original version of the news item "Для захисту платників: як новий законопроєкт пропонує оскаржувати дії податкової". It records the publication content at the moment of the first scan, the preservation date and the source: Channel 24.
