If the notification is deemed not executed, the tax authority makes a decision to recognize the notification on the elimination of violations identified by the tax authorities based on the results of desk control (hereinafter referred to as the decision) as not executed and sends it to the taxpayer in one of the following ways:
1) by registered mail with notification;
2) electronically to the web application or to the user's personal account on the e-government web portal;
3) hands it to the taxpayer under signature.
At the same time, the decision is considered handed over to the taxpayer in the following cases:
1) by registered mail with a notification - from the date of the taxpayer's mark in the notification of the postal or other communication organization.
2) electronically:
from the date of delivery of the decision by the tax authority to the web application.
from the date of delivery of the solution to the user's personal account on the e-government web portal.
3) through the State Corporation "Government for Citizens" - from the date of its receipt in person.
The appeal of the decision is made by the taxpayer within ten working days from the date of its delivery (receipt) to a higher tax authority and (or) an authorized body or court.
In this case, a copy of the complaint must be sent by the taxpayer to the tax authority that sent the decision.