How can I appeal the decision of the tax authorities?

The taxpayer has the right to appeal in court a tax notification - decision or other decision of the controlling body at any time within 1095 days after receiving such a decision. The decision of the supervisory body appealed in court is not subject to administrative appeal.

Administrative appeal. The complaint is submitted personally or through a representative to the DPS of Ukraine in writing together with copies of available documents that serve as proof, in the opinion of the payer, of the illegality of the tax notice-decision. Please note that you can appeal the decision of the tax authority within 10 working days after receiving the tax notice-decision. Also, the complaint can be sent by mail. In the event of an appeal against the PPR, the taxpayer must notify the supervisory body whose decision is being appealed. The DPS of Ukraine, considering the payer's complaint, can make a decision on full or partial satisfaction of the complaint, or in general its complete dissatisfaction.

Appeal to the court. If the taxpayer used the administrative appeal procedure before filing a claim, he can appeal the PPR in court within a month following the end of the administrative appeal procedure. However, the deadline for payment of the agreed amount of tax liability after the end of the administrative appeal procedure is 10 calendar days following the date of such agreement. As for the procedure of court proceedings to challenge the decisions of the supervisory body, it is regulated by the norms of the Code of Administrative Procedure of Ukraine.