On February 12, the Order of the Ministry of Finance of Ukraine on the Procedure for filing and submitting complaints by taxpayers and their review by controlling bodies, approved (No. 9 dated January 14, 2021), entered into force. 

The main changes under the order for taxpayers:

– The deadline for submitting a complaint to a higher-level supervisory body has been extended:

from 10 calendar days to 10 working days from the date of receipt of the decision of the contested control body. 

– The taxpayer may file a petition for renewal of the missed appeal period within six months from the date of its expiration. The higher-level supervisory body must renew the missed deadline if it considers the reasons for its omission to be valid. 

Source: Ministry of Finance of Ukraine