When a tax demand is not sent – what taxpayers need to know
A tax demand is an official document that informs the taxpayer about the presence of a tax debt. At the same time, the Tax Code of Ukraine defines cases when such a demand is not sent.
The Main Department of the State Tax Service in Kyiv region points out that according to paragraph 59.1 of article 59 of the Tax Code of Ukraine, a tax demand is not generated if the total amount of tax debt does not exceed 180 non-taxable minimum incomes of citizens. Currently, this amounts to 3060 hryvnias.
In such cases, enforcement measures are not applied, a tax lien does not arise, and a tax demand is not issued.
If the debt amount exceeds the established threshold, the controlling authority forms and sends a tax demand in the manner prescribed by law.
The State Tax Service emphasizes the importance of regularly checking the status of settlements with the budget through the Electronic Cabinet and timely responding to possible tax arrears.
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