From April 6, the Ministry of Finance of Ukraine is changing the norms of the Procedure for sending tax claims to taxpayers by controlling bodies in accordance with Ministry Order No. 63 dated February 8, 2021.

In particular, the amount of the taxpayer’s tax debt for which the tax claim is not sent has been increased to 180 untaxed minimum incomes of citizens.

The tax claim, which is sent (handed) in paper form, on the day of its formation, is printed in the ITS in two copies, which are signed by the head (his deputy or authorized person) of the tax authority, sealed with the seal of the tax authority, and one copy is sent (handed) to the taxpayer, the second is attached to the taxpayer’s file.

In turn, the tax claim, which is sent in electronic form, is signed by the head (his deputy or authorized person) of the tax authority on the day of its formation in the ITS by applying a qualified electronic signature and seal, after which it is sent to the electronic account of the payer by means of the ITS with the simultaneous sending to the taxpayer to his e-mail address (addresses) of information about the type of document, the date and time of its sending to the e-account.

If the tax authority does not receive a receipt for the delivery of a tax claim to the electronic cabinet within two working days from the day it was sent, such a tax claim is sent in paper form on the third working day from the day it was sent from the electronic cabinet.

At the same time, the deadline for the delivery of the tax claim to the electronic cabinet is not included in the deadline for sending such a claim.

The date of delivery of the tax claim in electronic form to the taxpayer is the date specified in the delivery receipt in text format, which is sent automatically from the electronic office, and indicates the date and time of delivery of the tax claim to the taxpayer. If the document was delivered after 6 p.m., the date of delivery of the tax claim to the taxpayer is the next business day. When the delivery took place on a weekend or holiday, the date of delivery of the tax claim to the taxpayer is the first working day following the weekend or holiday.

Source: www.buh.ligazakon.net