Tax debt and liability

If, after an audit, the tax authority assesses additional tax liabilities and the taxpayer does not appeal this decision, this amount becomes agreed upon 10 business days after receiving the tax assessment notice. The amounts of agreed tax liabilities are automatically entered into the taxpayer's registration card. If discrepancies arise, the taxpayer has the right to initiate a reconciliation of reporting data with the information in the DPS databases or to appeal the decision of the tax authority. Until the appeal period expires, the DPS does not collect the amounts of tax liabilities. If the taxpayer files a lawsuit in court, the tax liability remains unagreed until the court decision comes into legal force. However, the mere fact of filing a lawsuit is not a basis for removing the amount from the tax debt. To do this, it is necessary to obtain a court ruling on the opening of proceedings (Art. 171 of the Code of Administrative Procedure of Ukraine).