A customs notice is a decision on identification of a sum of a financial obligation of a tax payer or any other decision of a controlling authority which can be cancelled by a supervising controlling authority during a procedure of its administrative appeal and in other cases of determination of incomplience of such decisions to legal regulatory acts.
In case of violation of requirements to time frames of filing a complaint by a tax payer, the appeals submitted by the tax payer should not be considered and send back to the tax payer with a statement about the reason of return.
If a motivated decision on the appeal of the tax payer was not sent to the tax payer within a 20-day term or withing a term prolonged under the decision of a head of a controlling authority (or his/her deputy), such appeal should be considered as fully sutisfied to the benefit of the tax payer, from the day next to the last day of the determined term.
The appeal is considered as fully sutisfied to the benefit of the tax payer also if the decision of a head of a controlling authority (or his/her deputy) оn prolongation of terms of its consideration was not sent to the tax payer before the end of a 20-day term. In case when the last day of the terms is a week-end or a day-off, the first working day after the week-end or the day-off should be considered as the last day of such terms.
With consideration of a term of limitation a tax payer has the right of appealing to court of a tax notice or other decision of a controlling authority on calculation of a financial obligation at any moment after receiving of such- decision.
If a tax payer, prior to filing a complaint, carried out a procedure of administrative appealing, the term of the action demand should be prolonged for a term that has actually passed from the date of filing by the tax payer of an appeal to the controlling authority, up to the date of receiving (including this date) by the tax payer of the final decision of the controlling authority, made following the results of consideration of this appeal.
The decision of the controlling authority, which has been appealed at the court, should not be a subject of the administrative appealing.
The procedure of administrative appealing should be considered as a pre court dispute resolution procedure.
While a tax payer files an appeal to court regarding annulment of a decision of a controlling authority, a tax obligation is considered as non approved until the day when the court decision enters into the effect.