In legal precedents often appear the situations when business entityappeals illegal actions of tax authorities, including the Ministry of Revenue and Duties authorities. What is the procedure for appealing of illegal actions the Ministry of Revenue and Dutiesofficials?
According to the Constitution of Ukraine, public authorities and self-government authorities as well as their officials are obliged to act only on the basis and within the limits and in the manner, provided by the laws of Ukraine . In accordance with Article 55 of the Constitution, to all is guaranted the right to appeal against decisions, actions or omissions of public authorities, local authorities, officers and employees. The Law of Ukraine 'On Citizens' Appeals' regulates the practical realization by the citizens of Ukraine the rights, given to them by the Constitution of Ukraine, including to appeal against officials, government and public authorities.
By Paragraph 1 Section 2 of Regulations on the Procedure for Appeals Considering and Personal Reception of Citizens in the State Tax Service, approved by the STA of 18.06.08 №395 determined that the complaint - citizens' petitions demanding the resumption of the rights and protection of the legitimate interests affected by the actions (or inaction), decisions of regulatory authorities, other government bodies or local authorities, enterprises, institutions, organizations, public associations and officials. This document is addressed to the supervisory authority and its officials in case of solving the addressed problems within their competence. It the appeal should be has specified the surname, name, patronymic, place of residence, described the essence of questions, comments, suggestions, applications and complaints, requests or demands. The written appeal should be typed or written by hand legibly and clearly signed by the applicant (s) and contain the date.
Decision, action (inaction) of supervisory authorities might be appealed if:
- violated the rights and legitimate interests or freedoms of citizens (citizens band);
- created obstacles in the implementation of its national rights and interests or freedoms;
- illegally imposed on the citizen any duties or illegally prosecuted.
Officials of the revenue and duties authorities when considering appeals should require to clarify their nature, if necessary ask to check materials of inspection, forward officials locally to check recounted in application circumstances, take other measures to solve appeals issues, decide to eliminate the causes and conditions of complain . It is not allowed to refuse in acceptance and consideration of the appeal in accordance with political opinions, party affiliation, gender, age, religion, nationality, language communication failure.
If the issues raised in obtained by supervisory authority appeal are not under its jurisdiction, it should be forwarded during not more than five calendar days to the proper authority or official, about what should be reported to citizen who filed the appeal. If the application does not contain the data, necessary to make the decision by the supervisory authority or its official, it should be returned to citizen with explanations. It is forbidden to send complaints to the authority or official actions or decisions of which are appealed.
Appeal against the appealed decision might be submitted to the authority of the Ministry of Revenue and Duties of Ukraine a higher level within one year after its adoption but no later than one month since the introduction of the decision to the citizen. Complaints filed in violation of determined terms are not considered by the Ministry of Revenue and Duties of Ukraine.
