Customs Can Recalculate Taxes After Clearance: How to Appeal
After the completion of customs clearance, control over compliance with legislative requirements does not cease. Based on documentary inspections, customs authorities may issue tax notices-decisions, which can be appealed administratively or judicially. This was reminded by the Ternopil Customs during the latest "hotline" session.
Clarifications for businesses and citizens were provided by Anna Kosinska, Head of the Department for Control in the Non-Departure Procedure of the Customs Audit Management of Ternopil Customs.
Procedure for Appealing Customs Decisions
Participants were explained the procedure for administrative and judicial appeal of tax notices-decisions, deadlines for submitting complaints, features of their consideration, and the list of documents that can support the taxpayer's position.
It was specifically emphasized that the Tax Code of Ukraine grants the taxpayer the right to appeal a tax notice-decision either administratively—to the higher-level controlling authority—or by applying to the court.
Deadlines and Requirements for Complaints
Experts drew attention to the deadlines for submitting complaints, rules for their calculation, as well as requirements for the preparation of appeals.
It was also clarified which documents can be used to substantiate the taxpayer's position during the complaint review.
Taxpayers' Rights
Participants were also reminded of the rights and obligations of taxpayers at various stages of appealing decisions, as well as the specifics of interaction with customs authorities after receiving a tax notice-decision.
Documentary Inspections After Customs Clearance
During the "hotline," the conduct of documentary inspections after the completion of customs clearance of goods was also discussed.
In particular, the application of Article 354 of the Customs Code of Ukraine regarding the submission of documents and information upon requests from customs authorities during inspections was explained.
The customs office emphasized the importance of proper storage of documents that confirm the information declared during the customs clearance of goods.
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