Received a letter from the tax authority: what to do in the first 24 hours

When a letter arrives from the tax authority, the first reaction is: is this a fine or not yet? Should I pay or try to figure it out first? This is where businesses most often make a mistake. The State Tax Service may send not just one type of document, but several different ones, and your actions depend precisely on this.

In the first 24 hours, it’s important to act not on intuition, but according to a clear procedure. First, you need to understand exactly what you’ve received: an audit report, a tax assessment notice (PPR), a ruling on an administrative fine, or a request to provide documents. Only then can you decide whether it’s already time to pay, or whether you still need to provide explanations, file objections, or gather supporting evidence.

What to Do in the First 24 Hours

Your actions in the first 24 hours after receiving a document from the tax authority should be structured, not emotional — this is what determines whether you will be able to influence the situation going forward.

What exactly might you receive from the tax authorities: an audit report, a tax assessment notice, a ruling, or a request

You may receive various documents from the tax authorities, and not all of them result in a fine. Before paying or appealing, it’s important to first determine the type of document — your next steps and deadlines depend on this.

The following documents are most commonly received from the tax authorities:

• inspection report
• tax assessment notice
• ruling on an administrative offense
• information request or demand

What document might you have received:

Next, we’ll take a closer look at each type of document — what it means and what steps you need to take.

📄 Audit report

An audit report is a document in which the tax authority describes the violations it believes it has identified during the audit. This is not yet a final decision, nor does it constitute an obligation to pay anything.

What to do:

• read the findings carefully;
• verify the basis for the findings;
• prepare a rebuttal;
• gather documents that refute the audit findings.

📄 Tax Assessment Notice (TAN)

A tax assessment notice, or TAN, is the document in which the State Tax Service determines the amount of the tax liability. It is this document that is most often perceived as a «tax penalty».

What to do:

• verify the amount of the liability;
• understand exactly what has been assessed: tax, penalties, interest;
• assess whether there are grounds for appeal;
• do not delay.

If you disagree with the TNR, an administrative complaint must be filed with the State Tax Service within 10 business days of receipt. During the administrative appeal process, the tax liability is not considered settled.

A ruling on an administrative offense is already a fine

A ruling in an administrative offense case is a final decision imposing a fine. This indeed refers to a fine as defined by the Code of Administrative Offenses.

What to do:

• check the date of issuance and the date of service;
• assess whether there are grounds for appeal;
• do not miss the payment deadline or the deadline for filing an appeal.

As a general rule, the fine imposed by the ruling must be paid no later than 15 days from the date of service of the ruling, and if the ruling is appealed, within 15 days from the date of notification that the appeal has been dismissed. The ruling may be appealed within 10 days. In other words, this is already a fine, not an interim document.

📄 Information notices / requirements

Sometimes, instead of a tax assessment notice or a ruling, the tax authority sends a request, demand, or notice asking you to provide documents, explanations, or information. Formally, this does not yet constitute a penalty. But you shouldn’t ignore such a document, because it can trigger a chain of further actions:

• the tax authority gathering evidence;
• conducting an audit;
• assessing additional taxes or penalties;
• issuing a tax assessment notice or other decisions.

In this case, you don’t have to pay anything—it’s important to respond on time and gather the necessary documents.

How to figure out what you’ve been charged for

Once you have identified the type of document, you need to analyze its substance. Check the following:

• the date of issuance;
• the date of receipt;
• the amount;
• the period during which the violation was identified;
• references to provisions of the Tax Code of Ukraine or the Code of Administrative Offenses;
• a description of the violation;
• the documents or circumstances on which the tax authority’s position is based.

This is where the weaknesses in the decision are often revealed: inaccuracies in dates, incorrect time period, arithmetic errors, or procedural violations.

Where to check the data and what to verify

To get the full picture, you should cross-check the information from several sources:

• your reporting service or account, where you can view correspondence with the State Tax Service;
• accounting records;
• contracts, certificates, invoices, and bills;
• payment documents;
• previous correspondence with the tax authorities;
• internal explanations from responsible employees.

If you use Vchasno.Zvit you can verify some of the data in the «Notifications» and «Taxes» sections. If you need source documents, they’re easier to find quickly when they’re stored in an electronic archive, such as Vchasno.EDO.

Do I have to pay the fine right away?

There’s only one correct answer here: it depends on exactly what document you received.

• If it’s an inspection report, you don’t need to pay anything. It’s not fine yet.
• If it’s a demand or an information request, you don’t need to pay anything. You need to respond to the substance of the matter.
• Tax Assessment Notice (PPR) — you shouldn’t pay automatically until you’ve decided whether to appeal the decision. An appeal against a PPR must be filed within 10 business days of receiving it.
• Administrative Fine Order — this may involve payment, but you should first assess the grounds for appeal. According to Article 307 of the Code of Administrative Offenses, you have 15 days to pay the fine and 10 days to appeal it.

When it makes sense to appeal

It makes sense to file an appeal if you encounter at least one of the following situations:

• the tax authority violated procedure;
• the decision is based on incomplete or weak evidence;
• the document contains errors in details, dates, amounts, or periods;
• you have documents that refute the tax authority’s conclusions;
• the tax authority’s conclusions do not correspond to the actual circumstances.

Administrative and judicial appeals are available for tax assessment notices. Appeals are also possible for rulings in cases of administrative offenses, but the procedure and deadlines may differ.

What not to do in the first 24 hours

Upon receiving a document from the tax authorities, it is important not only to respond promptly but also to avoid actions that could complicate the company’s future defense.

⚠️ In the initial hours, you should not:

• ignore the document — this increases the risk of missing appeal or response deadlines;
• pay the fine without reviewing the details—this could imply tacit acceptance of the violation;
• delay gathering documents — over time, they become harder to find and it becomes more difficult to reconstruct the chronology of events;
• reach verbal agreements without documentation — tax proceedings only consider documentary evidence;
• leave the process without a designated person in charge — this increases the risk of missing deadlines and making mistakes.

How «Vchasno» services provide assistance in the early hours

In such situations, it’s important not only to know what to do, but also to have quick access to documents and data.

The «Vchasno» services help reduce the time spent searching for information:

• in Vchasno.Zvit you can check financial statements, receipts, and whether you have any tax debt;
• in Vchasno.EDO — quickly find source documents;
• using Vchasno.KEP — sign an explanation or complaint online without delay.

When documents and data are available in one place, it’s easier to prepare a response on time and avoid missing procedural deadlines.

Conclusion

Receiving a document from the tax authorities is no reason to act haphazardly. In the first few hours, it is important to record the date of receipt, identify the type of document, and gather supporting evidence. These steps determine whether you will be able to influence the situation and minimize risks.

Companies with organized documents and reporting respond more quickly and have more opportunities to defend their position.