Honorable taxpayers!

State Tax Service of Ukraine in connection with imposition of the martial law in Ukraine in view of military aggression of the Russian Federation against Ukraine, informs about the following procedure due to the impossibility of timely filing a complaint to review decisions of regulatory authorities. Deadline for filing a complaint against tax notification-decision or any other decision of regulatory authority may be extended according to rules and on the grounds specified in Paragraph 102.6 Article 102 of the Tax Code of Ukraine (hereinafter – Code). Letter of the Chamber of Commerce and Industry of Ukraine as of 28.02.2022 № 2024 / 02.0-7.1 confirmed that imposition of the martial law in Ukraine from 24.02.2022 until its official end is a force majeure. Also, the Verkhovna Rada of Ukraine on 03.03.2022adopted the Law of Ukraine “On amendments to the tax code of Ukraine and other legislative acts of Ukraine concerning peculiarities of taxation and reporting during the martial law” (hereinafter – Law), which established that temporarily for a period until the termination or abolition of the martial law in Ukraine for taxpayers and regulatory authorities suspends a period specified by tax law and other legislation, control of which is entrusted to the regulatory authorities. To date, the Law is being prepared for a signature of the President of Ukraine. Taking into account above specified, in a period from 24.02.2022 until the termination or abolition of the martial law on territory of Ukraine will be suspended the time limit for appealing against decisions of regulatory authorities, established by Article 56 of the Code, and / or on complaints of taxpayers, which are not considered as of 24.02.2022. Such suspension does not give a rise to any of the consequences provided for in Article 56 of the Code.