The head of the information and communication sector of the STI in Uzhgorod Mykola Popovich inform entities that according to Article 102 of the Tax Code of Ukraine, the limitation period for fines (financial sanctions) is 1,095 days from the day following the last day of the deadline for submission of tax return and / or deadline for payment of liabilities by accrued controlling authority, and if the tax return is submitted later – the day of its actual submission.
If during this period the supervisory authority does not determine the amount of liability, the taxpayer shall be deemed exempted from such liability, and the dispute concerning such tax return and / or tax notice shall not be considered in an administrative or judicial proceeding.
If a taxpayer submits an adjusted calculation to the tax return, the controlling authority has the right to determine the amount of tax liability on such tax return within 1095 days from the date of submission of such adjusted calculation.
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