The Main Department of the State Tax Service in the Luhansk region reports.
The "Correspondence with the State Tax Service" menu of the private part of the Electronic Account allows you to send a letter of any format (letter, request, appeal, etc.) (hereinafter referred to as the Letter) to the relevant regulatory authority.
The "Individual Tax Consultations" menu of the private part of the Electronic Cabinet provides the ability for the taxpayer to send a letter to receive individual tax consultation to the relevant regulatory authority.
Access to the private part of the Electronic Cabinet is provided after the user passes online electronic identification using a qualified electronic signature of any qualified provider of electronic trust services, through the Integrated Electronic Identification System - id.gov.ua (MobileID and BankID), using Diya.Pydpys or a "cloud" qualified electronic signature.
The payer can view information about the receipt and registration of the letter with the regulatory authority in the "Incoming" mode of the "Incoming/Outgoing Documents" menu of the private part of the Electronic Account.
The response to the Letter is provided by the supervisory authority within the time limits specified by legislative and regulatory legal acts, in particular Article 20 of the Law of Ukraine “On Citizens’ Appeals” – to provide a response to the appeal, Article 20 of the Law of Ukraine “On Access to Public Information” – to provide a response to a request for public information and Article 52, subparagraph “c” subparagraph 69.41.3 subparagraph 69.41 clause 69 of subsection 10 of Section XX of the Tax Code of Ukraine – to provide individual tax advice.
The response to the letter is provided as follows:
to the email address specified in the letter (in pdf format without the electronic signature of an authorized official of the regulatory authority);
to the private part of the Electronic Cabinet (the "Incoming" mode of the "Incoming/Outgoing Documents" menu), if there is a current application for the desire to receive a document through the Electronic Cabinet;
in paper form to the payer's tax address (or the address specified in the letter).