Order of the Ministry of Finance of Ukraine "On approval of changes to the Procedure for consideration of appeals and organization of personal reception of citizens in the State Tax Service of Ukraine and its territorial bodies" entered into force

State Tax Service of Ukraine informs that on 02.06.2023 the Order of the Ministry of Finance of Ukraine No. 226 as of 02.05.2023 "On approval of changes to the Procedure for consideration of appeals and organization of personal reception of citizens in the State Tax Service of Ukraine and its territorial bodies", registered in the Ministry of Justice, entered into force of Ukraine on 18.05.2023 under No. 828/39884 (hereinafter – Order).

1. Order:

brought into compliance with requirements of Article 12 of the Law of Ukraine "On citizens’ appeals" (hereinafter – Law) list of citizens’ appeals to the consideration of which provisions of the Procedure for consideration of appeals and organization of personal reception of citizens in the State Tax Service of Ukraine and its territorial bodies is not applicable;

mechanisms have been specified:

stipulates that reception, preliminary processing and registration of citizens' appeals received by the State Tax Service and its territorial bodies, in particular anonymous appeals, in which the issues raised do not belong to powers of the State Tax Service’s bodies;

stipulates that processing and sending output documents based on the consideration result of citizens' appeals;

stipulates that selection of appeals that are not subject to registration by the unit dealing with citizen appeals.

2. It was determined that provisions of the Procedure for consideration of appeals and organization of personal reception of citizens in the State Tax Service of Ukraine and its territorial bodies, approved by Order of the Ministry of Finance of Ukraine No. 297 as of 15.06.2020, registered in the Ministry of Justice of Ukraine on 02.10.2020 under No. 969/35252, are not applicable to:

applications and complaints of citizens, procedure for consideration of which is not covered by the Law according to Article 12 of the Law, and appeals received by the State Tax Service’s bodies from the state institution "Government Contact Center" and the electronic service "Pulse";

in case of appeals against tax notifications-decisions on determining amount of monetary liabilities of individuals - taxpayers or any other decisions of the State Tax Service’s bodies in taxation relations, to which provisions of Articles 55, 56 of Section II of the Tax Code of Ukraine, Article 25 of the Law of Ukraine "On collection and accounting of single contribution to obligatory state social insurance".

It is also determined that:

in case of the  force majeure circumstances, the preliminary processing and registration of citizens' appeals in the electronic document management system is carried out at the first opportunity after the end of such circumstances;

anonymous appeals, in which issues raised do not belong to powers of the State Tax Service’s bodies, are not forwarded to relevant body or official, and after registration in the electronic document management system, are transferred to archive storage by the unit for working with citizens' appeals;

response to citizen's electronic appeal is sent to the e-mail address specified in the appeal, if the applicant has not expressed a desire to receive it also by postal means;

in case of the force majeure circumstances, original documents are registered in the electronic document management system and processed at the first opportunity after termination of such circumstances;

audio files, video files sent by means of electronic communication without a written request are not subject to registration.