The Ministry of Finance has improved with an order enforced Nov 25 the process of drafting and filing complaints by taxpayers and their review by the authorities of the State Fiscal Service, according to a report on the ministry website.
In particular, the taxpayers can now file petitions for the public consideration of the complaint, with media presence at appeal hearings, to use video, photo and audio recording at hearings, to review inspection materials and administrative appeal in electronic and written form, make copies and extracts.
At the same time, the lower-level supervisory authorities are obliged to send all documents relating to the complaint, in electronic form or in writing, to the top-level supervisory authority that deals with this complaint. This will save taxpayers from having to ”search” for case papers at various instances.
In addition, the order has introduced additional tools to ensure the objectivity of the complaint. Now, the representatives of the Ministry of Finance, the State Regulatory Service, and representatives of Business Ombudsman Council have the right to take part in the consideration of the complaint.
”I think that the improvement of the procedure of administrative appeal for taxpayers is one of the important steps to improve cooperation between the State Fiscal Service and taxpayers. This order will increase the confidence of taxpayers in the appellate review process and will improve the quality of such a procedure,” the report cited adviser to the Minister of Finance Yana Buhrymova.
Earlier, Ukrainian President Petro Poroshenko said that Ukraine had climbed from the 83rd to the 80th position in the Doing Business ranking by the World Bank.