Form of tax notification – decision was improved

Press service of the State Tax Service of Ukraine, published 13 January 2021 at 15:01 Chapter: News

Taxpayers please note that starting from 01.01.2021 changes to the Tax Code of Ukraine entered into force regarding improvement of form of the tax notification – decision in connection with reforming institution of taxpayer’s liability.

As follows, tax notification – decision was amended with a mandatory element, namely the motivational part, in which the controlling body will not only justify its position, but also refute the taxpayer’s argumentations.

These innovations are aimed at protecting the taxpayer’s rights. Their application should result in a reduction of abuse by regulators during the audit. In the future, this will greatly simplify court appeal procedure for taxpayers. 

Reference.

Specified changes to the Tax Code of Ukraine were introduced by the Law of Ukraine as of 16.01.2020 № 466-IX “On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation.”

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