Can the tax authority consider a letter delivered even if you did not receive it – explanation
The State Tax Service explained the ways taxpayers can receive a tax notification-decision (TND), as well as in which cases the document is considered officially delivered. Separately, the tax authorities reminded about the importance of timely updating the tax address.
How to receive a tax notification-decision
A taxpayer can receive a tax notification-decision in one of three ways.
The first is electronically through the Electronic Cabinet. This method is available to taxpayers who have chosen electronic interaction with tax authorities and submitted an application to receive documents via the Electronic Cabinet. At the same time, a notification indicating the type of document, date, and time of sending is sent to the email address.
The second method is in paper form by registered mail with delivery confirmation to the taxpayer’s location or tax address.
Also, if necessary, the document can be received personally at the controlling authority or through an authorized representative whose powers are confirmed according to the law.
When a tax notification-decision is considered delivered
The State Tax Service noted that a tax notification-decision is considered delivered:
- on the day it is delivered to the Electronic Cabinet if the taxpayer has chosen electronic interaction. The delivery date is the date and time indicated in the delivery receipt;
- if within two working days the controlling authority does not receive confirmation of delivery to the Electronic Cabinet, it is sent in paper form by registered mail or delivered personally;
- on the day the registered postal item is received by the taxpayer or their authorized representative;
- on the day of personal delivery to the taxpayer or their representative;
- if the document is delivered after 6:00 PM, it is considered delivered the next working day. If the document arrives on a weekend or holiday, the delivery date is the first working day after it;
- in cases defined by the Tax Code of Ukraine, if the postal item is not delivered due to the taxpayer’s absence at the tax address, refusal to receive, or other reasons beyond the controlling authority’s control, the tax notification-decision is considered delivered on the day indicated by the postal operator in the delivery notice specifying the reason for non-delivery.
Why it is important to notify about address changes
The tax authorities emphasized that for individuals, the tax address is the place of residence where the person is registered with the controlling authority.
Therefore, in case of change of residence, it is necessary to timely notify the tax authority so that important documents are sent to the current address.
Electronic Cabinet
The State Tax Service noted that the Electronic Cabinet is a convenient way for taxpayers to interact with controlling authorities. It allows timely receipt of electronic documents, monitoring of tax obligations, and tracking their timely fulfillment.
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