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Appeal or review procedures

Procedure for appealing the decisions, actions or inactivity of the incomes and fees authorities, their officials, other employees and the responsibility for them is specified in Chapter 4 of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI with amendments and supplements (hereinafter referred to as the CCU). Rules of this Chapter apply in all cases of the appeal, except the:

-          appealing of resolutions in cases of the violation of customs rules;

-          cases when the law stipulates a different procedure for appealing the specified decisions, actions or inactivity;

-          appealing of the tax notifications-decisions of the SFS departments that is carried out according to the procedure prescribed by the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI with amendments and supplements (hereinafter – the TCU) (Part 3 and 5 Article 24 of the CCU).

According to Part 1 Article 26 of Chapter 4 of the CCU, the requirements for the form and content of citizens’ complaints, the timing of their submission, the procedure and terms of their consideration, as well as the responsibility for illegal actions related to the filing and consideration of complaints are prescribed by the Law of Ukraine dated October 2, 1996 No. 393/96-VR “On the appeal of citizens” (hereinafter - Law No. 393).

Enterprises’ complaints are filed and considered in the same order and within the same time limits as the citizens’ complaints (Part 2 Article 26 of the CCU).

According to Article 17 of the Law No. 393 the complaint against the appealing decision, may be submitted to the authority or to the official of higher level within 1 year from the date of its adoption, but not later than 1 month after the citizen’s familiarization with the accepted decision.

In addition, according to Part 1 Article 29 of the CCU, the decisions, actions or omissions of the incomes and fees authorities can be appealed directly to the court in the manner prescribed by Law.

Procedure for appealing the decisions in cases of the violation of customs rules is defined in Chapter 72 of the CCU.

Procedure and terms for appealing the tax notifications-decisions is prescribed in Article 56 of the TCU. According to Paragraph 56.3 Article 56 of the TCU, the complaint must be submitted to the higher-level controlling authority in the writing form within 10 calendar days following the day when the taxpayer receives the tax notification-decision or other decision of the controlling authority that is appealed.

In the case when the last day of the terms specified in this Article falls on the weekend or a holiday, the last day of such terms becomes the first working day that comes after the weekend or a holiday (Paragraph 56.13 Article 56 of the TCU).

In addition, procedure for the registration and filing of complaints by the taxpayers and its review by the controlling authorities was approved by the order of the Ministry of Finance of Ukraine dated 10.10.2015 under No. 916, registered by the Ministry of Justice of Ukraine dated 23.12.2015 under No. 1617/28062 (hereinafter - Order No. 916)

At the same time, the requirements of the Order No. 916 do not apply to appeals against decisions of controlling authorities, acts or omissions of their officials and other employees, if a special Law stipulates another procedure for appealing such decisions, actions or inactivity, as well as for appealing decisions issued in cases of the administrative offenses (Section 3 of the Order No. 916).