A payer missed the deadline for filing a complaint against the refusal to register a tax invoice/adjustment calculation (hereinafter – TI/AC). How to renew it administratively?
General provisions
The general provisions on the renewal of the missed deadline for filing a complaint in the administrative procedure are regulated by Art. 56 of the Tax Code of Ukraine ( hereinafter – the Tax Code), in particular item 56.3 of the Tax Code provides that within six months from the date of expiry of the period established by the first paragraph of this item, the taxpayer has the right to file a complaint together with a request to renew the missed deadline for filing a complaint in the administrative order and copies of documents confirming the validity of the reasons for failure to meet the deadline (if available).
However, these norms do not apply to the procedure for appealing a decision on refusal to register a tax invoice/ adjustment calculation in the Unified Register of Tax Invoices (hereinafter – the Register).
According to item 56.23 of the Tax Code, an appeal against a decision to refuse registration of a tax invoice/calculation of adjustment in the Register is carried out in accordance with the procedure determined by the Cabinet of Ministers of Ukraine, taking into account the specifics, in particular, an appeal against a decision to refuse to register a tax invoice/calculation of an adjustment in the Register is considered in the order, determined by the Cabinet of Ministers of Ukraine, the commission of the central executive body that implements the state tax policy, during:
- 10 calendar days following the day of receipt of such a complaint, if the taxpayer who filed the complaint has not express a desire to participate in the consideration of the complaint;
- 30 calendar days following the day of receipt of such a complaint, if the taxpayer who filed the complaint has expressed a desire to participate in the consideration of the complaint.
Complaint consideration procedure
Resolution of the Cabinet of Ministers of Ukraine No. 1165 of December 11, 2019 "On Approval of Procedures for Stopping Registration of Tax Invoice/ Adjustment Calculation in the Unified Register of Tax Invoices" approved the Procedure for considering a complaint regarding the decision to refuse registration of a tax invoice/ adjustment calculation in the Unified register of tax invoices, on the disregard of the data table of the value added tax payer, on the compliance of the value added tax payer with the risk criteria of the tax payer (hereinafter – Complaint consideration procedure), which determines the mechanism for filing and handling complaints, in particular regarding the decision of the regional level commission on refusal to register a tax of the invoice/calculation of adjustment in the Register.
According to item 3 of the Complaint consideration procedure, the complaint is submitted by the VAT payer within 10 working days following the day of the regional level commission's decision.
In addition, in connection with the entry into force of Law of Ukraine No. 2836-IX of December 13, 2022 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Promotion of The Restoration of Energy Infrastructure of Ukraine" from January 3, 2023 the submission deadlines have been renewed and consideration of a complaint against a decision to refuse registration of a tax invoice/calculation of adjustment in the Register, provided for in paragraph 56.23.3 of the Tax Code.
The norms of the Complaint consideration procedure do not provide for the submission of a petition to renew the missed deadline for filing a complaint in an administrative procedure, including with copies of documents confirming the validity of the reasons for failure to meet the deadline (if available).
