How to Respond to a Request from the Tax Authorities: Tips from Global Audit
IT ClusterRequests from the tax authorities are a reality that every business faces. But is every request mandatory to comply with? Together with our partners at Global Audit, we explain when a company can refuse to respond and how to minimize risks for the business.
Can a request have defects?
Yes, and in fact, there can be quite a few. They can be divided into three main categories.
The first category – delivery method defects.
They arise when the request is sent via an electronic account, although the law requires sending via Ukrposhta (provided that the company did not submit an application for the exchange of documents via an electronic account).
The second category – content defects.
These are cases where the request appears formal but lacks key information: no grounds for its submission, no justification provided, or no specific list of documents or data being requested.
And finally, the third category – form defects.
This refers to technical violations: the request is not signed by the head, their deputy, or an authorized person, and it does not bear the official seal.
Can a company refuse to respond?
Yes, for each of these categories or their combination, a company may refuse to respond. We recommend issuing a reasoned refusal in the form of a reply letter.
If the requested information and documents have already been provided previously, the company is obliged to inform the tax authorities of the details of previous letters.
Important: You may make a mistake in identifying defects, so contact specialists immediately after receiving the request.
What happens next if you refuse?
You are confident that you are acting legally, but the tax authorities may think otherwise. One possible scenario is an inspection. Failure to respond to a properly issued request without defects is a reason for it to be conducted.
What should you do?
- Do not ignore the request or block the inspection — this may lead to administrative seizure of property.
- Prepare for the inspection and allow it to take place.
- Submit objections to the inspection report.
- Appeal tax notices and decisions.
The best strategy is to involve tax law lawyers (in-house or external).
Important nuance: do defects in a request solve everything? No. In court, this fact can work in your favor, but only in combination with evidence of the legality of your actions and compliance with tax legislation.
What are the risks of ignoring a request?
Complete ignoring or failure to provide all requested information — a fine from 1 to 5 minimum wages. In 2025, this is from UAH 8,000 to UAH 40,000.
Deadlines for responding to a request:
- 15 working days (general rule).
- 10 working days if the request concerns a cross-check.
Conclusion
Ignoring a request is dangerous, but blindly complying with every request is also a mistake. Analyze the document, check it for defects, and involve experts.
Together with Global Audit — a team of highly qualified specialists with extensive successful experience in the field of tax law, including in resolving tax disputes — we help Tech businesses operate confidently, legally, and safely.
About Global Audit
Global Audit is a leading audit company, part of the Global Consulting Corporation. It became the first Ukrainian firm admitted to AGN International — a global association of independent audit and consulting firms, ranked among the world’s top five.
