GNAU letter explanation on the matter is published.
GNAU letter from 08.08.06 of No. 14961/7/10-1317/3516
The public tax administration of Ukraine in connection with numerous appeals of bodies of gosudaryostvenny tax service of Ukraine and taxpayers with a request for granting an explanation otnositelyyono coordination of the tax obligations at the appeal of the taxpayer to court reports the following.
The law of Ukraine About an order of repayment of obligations of taxpayers before budgets and gosudaryostvenny specialized funds from December 21, 2000 of No. 2181-III, with changes and additions (The dayoly – the Law No. 2181), is the ad hoc act on the tax matters.
By point 1.2 of article 1 of the Law No. 2181 it is defined that the tax obligation – this obligation of a nalogoyoplatelshchik to pay in budgets or gosudarstvenyony specialized funds the corresponding sum of means in an order and in the terms defined by this Law or other laws of Ukraine.
According to point 1.3 of article 1 of the Law No. 2181 tax duty (shortage) – this tax obligation (with ucheyoty penalties at their existence), samostoyatelyyono coordinated by the taxpayer or soglasovanyony in an administrative or judicial order, but not paid in due time, and also a fine, nachisyolenny for the sum of such tax obligation.
The order of coordination of the sums of the tax obligations, the appeal of decisions of supervisory authorities and definition of a tax duty is established by Law No. 2181 article 5.
So, in particular, by the paragraph of the sixth subparagraph 5.2.4 of point 5.2 of article 5 of the Law No. 2181 it is specified that put the completion of procedure administrative an obzhalovayoniya it is considered day of coordination of a tax obyazayotelstvo of the taxpayer. At the appeal of a naloyogoplatelshchik to court with the claim relatively a priznayoniya void the tax obligation is considered supervisory authority decisions nesoglasoyovanny court before consideration put in fact and a priyonyatiya of the relevant decision.
Besides according to subparagraph 5.2.5 of point 5.2 of article 5 of the Law No. 2181 it is established that with the account srokov the taxpayer has the right of prescription obzhalovat in court the decision of supervisory authority on a nachisyoleniye of the tax obligation at any time after obtaining the corresponding tax notice. In this case the specified decision of supervisory authority isn’t subject to the administrative appeal.
Thus it is necessary to pay attention that by parts of the third and fifth article 254 of the Code of administrativyony legal proceedings of Ukraine from July 6, 2005 of No. 2747-IV (which came into force on September 1, 2005) it is provided that in case of submission of the apelyolyatsionny complaint the judgment if it isn’t cancelled, enters validity after an okonchayoniya of an appeal adjudication.
The resolution or definition of court of appellate or cassation instance by results peresmotra, the resolution of the Supreme Court of Ukraine vstupayut in validity from the moment of declaration.
At the same time according to subparagraph 5.4.1 of point 5.4 of article 5 of the Law No. 2181 coordinated sums of the nayologovy obligation which has not been paid by a nalogoplayotelshchik in terms, defined by article 5 (in techeyony ten calendar days from the date of obtaining the naloyogovy notice, except cases when during such term such taxpayer begins proceduru appeal coordination), admit the sum of a tax duty of the taxpayer.
Taking into account the foregoing at the appeal nalogoyoplatelshchiky in court of the sum of the tax obligation (in case of non-use or the termination by a nalogoplatelyyoshchik of procedure of appeal coordination of the nayologovy obligations, provided by subparagraphs 5.2.2. – 5.2.4 Law No. 2181 articles 5), added by taxing authority, such tax obligation is considered uncoordinated to the solution of business adminiyostrativny court in appellate instance and a priyonyatiya of the relevant decision. However at an obzhayolovaniye the taxpayer in court of the sum of a nalogoyovy duty (the coordinated tax obligation which has not been paid after ten calendar days from the date of obtaining of the tax solution notice) such duty can’t be considered as the uncoordinated nayologovy obligation.
(On Balans-Agro newspaper materials).