Monday, November 11, 2013

APPEALS FROM TAX ASSESSMENTS: NEW RULES FOR COURT FEES

Once again the rules for payment of court fees in cases involving appeals from tax assessments have been altered. The respective law on amendments to the Law on Court Fees entered into force on 23 October 2013.


*- minimum statutory salary taken into account for the calculation of court fees in 2013 amounts to UAH 1,147.

As one can see, the amounts of court fees have increased approximately twofold, but in most cases the payment will be at least half less at the phase of the filing of the claim
 
It is noteworthy that the procedure for payments of court fees has been also recently modified. Pursuant to its letter of 16 August 2013 No 12-4618/13 the State Judicial Administration of Ukraine abolished the requirement of putting an inscription "UAH ____ Remitted to the State Revenues (date)” being signed by the first and second officers of the bank and made under the bank’s round seal to a court fees-related payment order. 
 
Consequently, to date such an inscription on the payment order is no more mandatory. 

Photo from
http://indiastamp.blogspot.com