How to Properly File a Complaint to the State Tax Service: Tax Authorities Explained How to Certify Copies of Documents
Taxpayers have the right to appeal decisions of tax authorities if they believe that the amount of tax liabilities was determined incorrectly or if the controlling authority made a decision in violation of the law or exceeded its powers. For this purpose, the legislation provides the possibility to submit a complaint to a higher-level tax authority. At the same time, it is important to properly prepare the documents attached to such a complaint.
The State Tax Service reminded that according to the Tax Code of Ukraine, decisions of controlling authorities can be appealed in an administrative manner.
How to file a complaint against a decision of the tax authority
If a taxpayer disagrees with a tax notification-decision or another decision of the controlling authority, they can file a complaint with a higher-level tax authority demanding a review of such a decision.
The complaint can be submitted either in paper or electronic form. If necessary, copies of documents, calculations, and other evidence that, in the taxpayer's opinion, support their position may be attached.
Who can submit a complaint electronically
Taxpayers who submit reports electronically or have undergone electronic identification through the Electronic Cabinet can submit complaints via electronic communication means.
At the same time, it is necessary to comply with the legislation requirements regarding electronic documents, electronic document management, as well as electronic identification and trust services.
How to properly certify copies of documents
The State Tax Service pointed out that the procedure for certifying copies of documents is defined by the National Standard DSTU 4163:2020.
According to these requirements, a special note about the conformity of the copy to the original must be made on the copy of the document. It should contain the words "According to the original," the personal signature of the person certifying the copy, their first and last name, as well as the date of certification.
If the complaint is submitted by a legal entity or another business entity, the position title of the person certifying the document must also be indicated.
In cases directly provided by law, copies of documents may also be certified by the seal of the legal entity, the relevant structural unit, or a special seal "For copies."
Where to place the certification note
The certification note must be placed on the front side of the last sheet of the copy of the document. It is located below the "Signature" field.
Thus, when submitting a complaint against a tax notification-decision or another decision of the controlling authority, copies of documents must be properly certified. For this, on the last sheet of the copy, a note "According to the original" must be made, the position (for business entities) indicated, the signature placed, the first and last name of the person certifying the copy noted, as well as the date of such certification. This will help avoid claims regarding the document preparation during the complaint review.
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