Regarding the deadline for submission of applications and documents by taxpayers for confirmation of the possibility or impossibility of the taxpayer's fulfillment of tax obligation
State Tax Service reminds that taxpayers who have opportunity to submit such application and supporting documents, according to requirements of Procedure approved by Order of the Ministry of Finance of Ukraine № 225 as of 29.07.2022, should submit application and documents regarding the impossibility of fulfilling tax obligation until September 30.
If the taxpayer does not have opportunity to submit application and relevant documents, the taxpayer submits such application and relevant documents (copies of documents) simultaneously with acquisition of such opportunity and fulfillment of one of tax obligations, but no later than 60 calendar days from the first day of the following month by the month of renewal of such opportunities.
Controlling body considers submitted application and documents within 20 calendar days from the date of their receipt and makes appropriate decision.
In case of insufficient supporting documents, the controlling body sends the payer a preliminary decision with a suggestion to provide, within 10 calendar days, specific additional documents to confirm grounds specified in application.
Additional materials:
Presentation materials on the specifics of procedure for confirming the taxpayer’s impossibility to fulfill tax obligations can be found at the following link: https://tax.gov.ua/media-tsentr/prezentatsiyni-materiali/614875.html