Tasks and functions

Main tasks and functions of the Department are:

reviewing decisions of territorial bodies of the State Tax Service according to procedure established by the law, in particular, taking control and considering complaints about appeals in the administrative procedure of decisions of territorial bodies of the State Tax Service, in addition to decisions on refusal to register tax invoice/ adjustment calculation in the Unified Register of Tax Invoices;

verification whether issues raised in the complaint belong to the competence of the State Tax Service,  compliance by the taxpayer (of single contribution) with deadlines provided by the law for appealing decisions, as well as presence of a written request for extension (renewal) of a deadline for submitting complaint for review of decision;

verification of the availability and clarification of sufficiency of documents attached to the complaint, necessary for their substantive consideration;

notification of the taxpayer (of single contribution), representatives of relevant executive authorities, the Business Ombudsman Council about the time and place of consideration of the complaint (if there is a corresponding request or statement);

provision of a legal assessment of the contested decision;

analysis of problematic issues identified during the review of complaints and provision of suggestions for their resolution;

processing and analysis of complaint handling practices.