Keywords
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Tasks and functions

Main tasks and functions of the Administrative Appeals Department:

1. review of decisions of the STS’s territorial bodies during the administrative appeal procedure, specifically taking control and consideration of the taxpayers’ complaints on administrative appeal of decisions of the STS’s territorial bodies regarding:

2. determining amount of the taxpayer’s monetary obligations, decrease (increase) in the tax liabilities and / or tax credit amount and / or reduction in budgetary reimbursement of the value added tax and / or reduction of negative value of the income tax object or negative value of the value added tax amount, penalty (financial sanction) and fine, including for violation of other legislation, control over implementation of which is entrusted to the STS;

3. decisions and requirements for payment of debt (arrears) from payment of single social contribution to obligatory state social insurance;

4. resolutions of the STS’s territorial bodies in cases of administrative offenses within its competence.