The Ministry of Finance will improve the procedure for the submission of administrative protests by taxpayers

8/19/16

The Ministry of Finance is presenting amendments to the Procedure for the submission of claims by taxpayers and their processing by the State Fiscal Service for a public discussion.

The Ministry of Finance is striving to make cooperation between the State Fiscal Service and taxpayers as open and effective as possible, that is why every citizen can not only learn about its initiatives, but also influence them.

What’s it all about?
To improve the transparency and effectiveness of the claim processing procedure, the Ministry of Finance proposes to improve the procedure for filing protests again the decisions of the State Fiscal Service by taxpayers.

What should it deliver?
The improved procedure should reduce the number of court disputes and, accordingly, the court-related expenses of taxpayers and the state. It should also improve transparency in claims processing and guarantee the rights of taxpayers.

Additional information:
The transparency of the process is guaranteed by the right of taxpayers to:
• demand:
- open claim processing;
- presence of media during the claim processing in the presence of the respective taxpayer;
• make a coverage of the respective claim processing meeting using photo- and video-cameras as well as audio recording devices;
• get insight into the files related to claim examination and the respective administrative protest in electronic and written form, make their copies and extracts from these files using relevant technical devices.

The respective controlling state agency of the lower level shall send all documents related to the respective claim (in electronic or written form) to the controlling state agency of the higher level (which is processing this claim). Thus, taxpayers won’t have to “search” for claim-related materials at different authorities.

An important step is also the implementation of additional tools meant to guarantee the objective and unbiased claim processing:
- representatives of the Ministry of Finance, the State Regulating Agency as well as the Representative for Entrepreneurship at the State Fiscal Service and representatives of the Business Ombudsman Council can now participate in the claim processing process;
- the opinion of the above persons as well as the reasons for ignoring this opinion (should it be the case) must be mentioned in the decision on the respective claims.

Apart from a more balanced approach in decision-making at the State Fiscal Service, this amendment shall also enhance the position of taxpayers in regard to the following court disputes.

Please send your remarks and initiatives to mdygun@minfin.gov.ua.


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