Problematic issues of administrative appeal of decisions of the State Tax Service of Ukraine

Abstract

Promoting the use of administrative appeals is one of the tasks of the state, which is consistent with the recommendations of the Committee of Ministers of the Council of Europe. The legislation guarantees the possibility of an administrative appeal against the decisions of control bodies. The institution of administrative appeal in this legal relationship is based on presumptions of illegality of the contested decision; tacit agreement of the controlling body with the arguments and demands of the complainant after the expiry of the deadline for consideration of the complaint; interpretation of legal norms in favor of the payer in case of their multiple interpretation.
 The deadlines for filing a complaint differ depending on the type of contested decision. At the same time, there is a need to unify the time limits for filing a complaint, and to increase the duration of the time limits, which are currently excessively short. The procedure for calculating the terms of a court appeal in the event that a taxpayer has filed a complaint with a missed administrative appeal period, along with a request to renew the term, needs to be settled. The issue of encouraging payers to use the administrative appeal procedure by eliminating the disparity in the length of the court appeal period, depending on the use of the administrative appeal, requires further discussion.
 There is a gap in the legislation, which renders the right of the VAT payer to administratively appeal the decision on compliance with his riskiness criteria devoid of practical meaning. There is an urgent need to establish a procedure for appealing such decisions.
 The existing procedure for administrative appeal of decisions to the State Tax Service of Ukraine needs improvement from the point of view of increasing procedural guarantees and compliance with the principle of binding court decisions and legal opinions of the Supreme Court. It is also necessary to bring the appeal procedure in line with the new Law of Ukraine “On Administrative Procedure”.