On taxes and other obligatory payments to the budget (Tax Code)

Article 182. Issuance of a decision pursuant to consideration of a complaint

1. The authorized body sets up an appeals commission for the consideration of complaints about audit findings reports.

The composition and status of the appeals commission are determined by the authorized body.

Having considered a complaint, the authorized body shall issue a reasoned decision taking into account the appeals commission’s decision.

2. As a result of consideration of a taxpayer’s (tax agent’s) complaint about an audit findings report, the authorized body makes one of the following decisions:

1) to leave unchanged the audit findings report complained of and to reject the complaint;

2) to cancel the complained audit findings report in full or in part.

3. A written decision on the complaint shall be sent by registered mail with return receipt or delivered to the taxpayer (tax agent) by hand against signature, and its copy - to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to a preliminary tax audit act.

4. In case of partial cancellation of the report complained of pursuant to the consideration of the complaint, the tax authority that conducted the tax audit shall issue a notification of the results of consideration of the taxpayer’s (tax agent’s) complaint about the audit findings report and send it to the taxpayer (tax agent) within the time limits specified in subparagraph 11) of paragraph 2 of Article 114 of this Code.

5. The decision of the authorized body made on the ground and in accordance with the procedure set forth in this Code is mandatory for execution by tax authorities.
Article 183. Suspension and (or) extension of the time period for consideration of a complaint

1. The period for consideration of a complaint set forth in paragraph 1 of Article 181 of this Code shall be suspended in case of:

1) conducting thematic and repeat thematic audits - for a time period from the date of such audits, in accordance with the procedure set forth in Article 186 of this Code, until the expiration of fifteen business days after the authorized body’s receipt of an audit act;

2) sending inquiries to state bodies, relevant bodies of foreign states and other organizations about issues within the competence of such bodies and organizations - for a time period from the date of sending such an inquiry until the receipt of a reply.

2. The authorized body shall notify the taxpayer (tax agent) of suspension of the period for consideration of the complaint in writing, specifying reasons for the suspension within three business days from the date of fixing an audit and (or) sending an inquiry.

3. The period for consideration of a complaint set forth in paragraph 1 of Article 181 of this Code shall be extended in case of:

1) the taxpayer’s (tax agent’s) submission of annex (annexes) to the complaint - for fifteen business days.

In this case, the period set forth in paragraph 1 of Article 181 of this Code shall be extended for the period indicated in this subparagraph in each case of subsequent submission of annexes to the complaint;

2) additional consideration of the complaint by the authorized body, if necessary, - up to ninety business days.

In case of extending the period for considering the complaint in accordance with this subparagraph, the authorized body shall send a notification to the taxpayer (tax agent) within three business days from the extension of the period for consideration of the complaint.