Ukraine's State Fiscal Service (SFS) recently published an Order of the Ministry of Finance setting out alternate appeals procedures. The procedures, which entered into force on 12 January 2016, provide for an alternative to handling tax assessment appeals through the courts.
Under the Order, taxpayers have ten days following a tax assessment to lodge an appeal with the higher instance tax authority. The higher instance tax authority is to issue its decision on the appeal within 20 days, but…