Updated Procedure for Appealing Tax Decisions: Government Backs Amendments to the Tax Code

During its meeting, the Cabinet of Ministers supported the draft law “On Amendments to the Tax Code of Ukraine in Connection with the Adoption of the Law of Ukraine ‘On Administrative Procedure’.

”The purpose of the draft law is to harmonize the Tax Code of Ukraine and the Law of Ukraine dated 08.07.2010 No. 2464-VI “On the Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance” with the Law of Ukraine dated 17.02.2022 No. 2073-IX “On Administrative Procedure” (hereinafter – Law No. 2073).

Key changes introduced by the draft law:

1. Introduce the requirement to apply the general provisions of Law No. 2073 when adopting, entering into force, terminating, or appealing administrative acts in the tax sphere.
2. Update the terminology related to the termination of administrative acts in the tax sphere (terms such as “annulment,” “withdrawal,” and “cancellation” must be aligned with the terminology of Law No. 2073).
3. Implement procedures for administrative appeal of actions and inaction of the controlling authority in the tax sphere.
4. Revise the procedure for appealing decisions of tax authorities to ensure alignment with the requirements of Law No. 2073.
5. Introduce the requirement to apply the principles of Law No. 2073 when adopting, entering into force, terminating, or appealing administrative acts in the field of administering the unified social insurance contribution.
6. Define the procedure for administrative appeal of decisions, actions, and inaction in the field of administering the unified social insurance contribution.