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A bill has appeared in Ukraine that will allow expanding taxpayers' rights to challenge decisions and actions of the tax authorities. The Ministry of Finance initiative aligns the Tax Code with the Administrative Procedure Act.
Taxpayers will be able to protect 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 reported by Member of Parliament Olga Vasilevska-Smagliuk.
Both the Association Agreement and the EU macro-financial assistance Memorandum in the amount of 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 ability to challenge actions and failures to act by tax authorities. A person can also go to court if they disagree with a civil servant's decision.
According to the bill, taxpayers will be able to appeal before a decision is made:
a denial to initiate proceedings, in granting status as an interested party, or in providing 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 Unified Social Contribution. The new article will give taxpayers the right to file suits against administrative bodies. It is provided that obligations for paying the unified contribution that the taxpayer has independently determined are not subject to appeal.
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Vasilevska-Smagliuk clarified that it is possible to complain to tax authorities not only in court but also in administrative order. However, a person can choose only one of these paths.
Importantly, the new norms of the law simultaneously extend the period for the tax authority to consider the appeal. Now officials will have not 20 but 30 calendar days.
Recall that MP Daniil Getmanets proposes obliging DPS employees who conduct inspections to continually use body cameras. In his view, tax officials should adopt the practice of inspectors who consistently record inspections.
Such practice will 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.
