Individual tax consultation

What is an individual tax consultation?

Individual tax consultation (hereinafter referred to as ITC) is an explanation by the controlling authorities of specific legal provisions for practical application. If you do not understand the essence of a particular law, or if it is unclear or ambiguous, you can seek advice from the tax service. It is especially important to do so in situations where incorrect application of the law results in additional taxes and penalties.

An individual consultation provides an exhaustive answer to these questions and protects and releases taxpayers from financial liability for misinterpretation of tax legislation in the event of an audit.

What does an individual tax consultation protect against?

A PKI can be used as a shield only in two cases:

1. The consultations are individualized and justify the actions of only those taxpayers who have requested an explanation.
2. The use of the ITC exempts you from financial sanctions, but not from paying taxes. That is, if you acted on the basis of the advice you received, and in the event of an audit, the tax authorities do not agree with this information, they may charge additional tax liabilities. You will have to pay them, but no fines or penalties will be charged.

How to get an individual tax consultation?

You can get advice in two forms: oral and written. Oral ITC can be provided by any tax inspectorate, written - only by regional, interregional bodies, as well as fiscal services in Kyiv and the SFS of Ukraine. It's up to you to decide whom to contact. Any kind of information and consulting services are provided free of charge. We recommend that you receive only written consultations, since in case of a court dispute, oral consultations will not be valid.

To obtain a PKI, you need to submit a written request containing the following details:

• name of the organization, full name, address, phone number and e-mail;
• organization code or passport data;
• justification of the practical necessity of obtaining a consultation. That is, not just write: "I don't understand what this means," but ask for an explanation of how a particular legal provision is applied in practice;
• date and signature.

How many days after I apply, will I receive a response?

The mechanism for reviewing appeals and providing consultations is regulated by Procedure No. 293.

The process of providing a COI can be divided into five stages:

1. Registration of an appeal by a taxpayer.
2. Reviewing a written request for compliance with the established requirements.
3. Preparation of the draft COI and approval.
4. Registration of the consultation in the Unified Register of COI.
5. Provision of TIN to the taxpayer.

The tax office has 25 calendar days to respond to your request. The countdown starts from the day the request is received. In some cases, the time for consideration and response to a consultation may be extended by 10 calendar days. In this case, you will receive a written warning.

Don't be afraid to contact the tax authorities for individual consultations! Thanks to them, you will no longer be tormented by contradictory questions such as "What happens if...?".