State Tax Service has developed draft law on tax mediation: business and the Tax Service will be able to resolve some disputes without going to the court

Press service of the State Tax Service of Ukraine, published 11 June 2026 at 14:53 Chapter: News

State Tax Service of Ukraine has developed draft law on tax mediation. Some disputes between the business and the Tax Service will be able to be resolved without the court. This was stated by acting Head of the State Tax Service Lesya Karnaukh, during the 10th International Forum “Mediation and Law”.

According to her, the project was developed with advisory support of Ukrainian Academy of Mediation. It will be submitted to the Ministry of Finance in the near future.

The need for introduction of a new tool is also confirmed by statistics. Currently, there are about 65 thousand tax disputes pending in the courts, and each year the State Tax Service considers from 10 to 13 thousand complaints within framework of administrative appeals.

The draft law provides for:

- possibility of settling dispute out of the court with participation of the independent mediator

- voluntariness of the process for both parties

- confidentiality of the process and search for a solution that will be acceptable to the payer and the Tax Service

- introduction of a binding agreement in case of a compromise between the parties

- if a compromise is not reached, the payer has a right to go to the court or continue administrative appeal.

At the same time, mediation will not replace administrative or judicial appeal, but will become additional opportunity for business.

“By the way, the idea to enshrine this in the law arose after successful draft project implemented jointly with the Business Ombudsman Council. We considered several complex disputes involving large taxpayers. As a result, the parties were able to resolve their differences without going to the court” – said acting Head of the State Tax Service. 

She noted that not every tax dispute should end in the court, as it is a waste of time and resources for both the state and the taxpayer.

“Dialogue between the state and business is a path that has long proven its effectiveness. You just need to have a desire to find a solution” – Lesya Karnaukh added.