It provides for the suspension of the time limits set by Art. 56 of the Code (as part of the administrative appeal procedure), concerning complaints of taxpayers (except complaints about the lawfulness of the declaration of value-added tax and / or negative value-added tax deducted) that are received (will be received) till May 31, 2020 and / or not considered as of March 18, 2020

The Office of Large Taxpayers of the SFS reports that such suspension does not give rise to any of the consequences provided for in Art. 56 of the Code.

At the same time, given that the deadline is being extended, the supervisory authority is entitled to take the relevant decision from 1 June 2020, taking into account the time elapsed before such suspension.

Please note that the administrative deadline for complaints is not stopped and the consequences of violation of their consideration provided for in Article 56.9 of Art. 56 of the Code  apply concerning complaints on the legality of declaring of value added tax and / or negative value added tax refunds.