It includes the following steps:

1. The taxpayer has the right to submit copies of documents and written explanations regarding the confirmation of the information specified in the TI / AC, for consideration of the issue of registration or refusal of registration.

2. The order of the Ministry of Finance dated 12.12.2019 № 520 states that the commission of the regional level is considering this issue.

3. The list of documents required for consideration of the issue includes:

- agreements, in particular foreign economic contracts, with annexes to them;
- agreements, powers of attorney, acts of the governing body of the taxpayer, which formalize the powers of persons who receive products in the interests of the taxpayer to carry out the transaction;
- primary documents on supply / purchase of goods / services, storage and transportation, loading, unloading of products, warehouse documents (inventory descriptions), including invoices / invoices, acts of acceptance-transfer of goods (works, services) taking into account the presence of certain typical forms and industry specifics, invoices;
- settlement documents and / or bank statements from personal accounts;
- documents on the conformity of products (declarations of conformity, quality passports, certificates of conformity), the availability of which is provided by the contract and / or legislation.

4. The taxpayer has the right to submit written explanations and copies of documents to the controlling body within 365 calendar days following the date of occurrence of the tax liability reflected in the TI / AC.

5. A taxpayer has the right to submit written explanations and copies of documents to several TI / AC, if they are drawn up for one recipient - the taxpayer under the same agreement or if they reflect the same type of transactions (with the same product codes according to UKT FEA or service codes according to DKPP).

6. The taxpayer submits written explanations and copies of documents to the State Tax Service in electronic form by electronic means, taking into account the requirements of the Laws of Ukraine "On electronic documents and electronic document management", "On electronic trust services" and the Procedure for exchanging electronic documents with regulatory authorities .

7. Within five working days following the day of receipt of explanations and copies of documents, the regional commission decides on registration or refusal to register TI / AC in URTI and sends it to the taxpayer in the manner prescribed by Art. 42 of the Tax Code of Ukraine.

8. If the taxpayer does not agree with the decision of the regional commission, he may appeal the decision to the State Tax Service of Ukraine within 10 calendar days from the date of entry into force of the decision of the commission of the supervisory authority to refuse registration of TI / AC in the Register.

9. The decision of the State Tax Commission on complaints shall not be subject to further administrative appeal and may be appealed in court.

At the same time, it should be noted that the situation with the adoption of explanations and documents to the TI / CA, the registration of which has been suspended, may be complicated by the following cases. These include:

- failure of taxpayers to provide written explanations on transactions based on the results of which tax invoices / adjustment calculations have been prepared. The decision-making procedure stipulates that the decision to refuse registration may be made in case of failure to provide written explanations regarding the confirmation of the information specified in the tax invoice / adjustment calculation, the registration of which is suspended in the Register;

- failure of payers to provide documents confirming the relationship with suppliers and buyers of goods (works / services), or the provision of documents issued in violation of the law;

- failure to provide documents confirming the source of origin (purchase) of goods (works, services) sold;

- provision of documents that do not meet the conditions of the provided agreements concluded with suppliers and buyers of goods (works / services), namely: terms of delivery and order of settlements;

- failure to provide permits (licenses, etc.), the availability of which is provided by law;

- failure to provide documents confirming the conformity of products (declarations of conformity, quality passports, certificates of conformity), the availability of which is provided by the contract and / or legislation.

In case of additional questions regarding the confirmation of the information specified in the TI / AC, or the need for professional legal assistance to appeal the decisions of the State Tax Commissions on the registration / refusal of registration of the TI / CA in URTI or the Complaints Commission, you also can consult the specialists of the company "Ty i Pravo" Lenivskyi Group. We will be glad to help you.