Publication date: 28.07.2024
Lawyer
Appealing a tax notice-decision: advice from a lawyer
In the modern realities of doing business in Ukraine, entrepreneurs are often faced with the need to appeal tax notices-decisions. This process requires a thorough understanding of legislation and procedural aspects. In this article, we will consider the key points of appealing tax notices-decisions and provide practical advice from an experienced lawyer.
What is a tax notice-decision?
Before proceeding with the appeal process, it is important to understand what a tax notice is. This is a document issued by the tax authority in case of detection of violations of tax legislation. Legal analysis of the situation begins with a thorough study of this document.
The tax notice-decision contains:
- Amount of added tax liability
- Grounds for surcharge
- Terms of payment of the additional amount
- The procedure for appealing a decision
Grounds for appealing a tax notice-decision
Before starting the appeal process, it is necessary to conduct a legal analysis of the documents and determine whether there are grounds for an appeal. Consulting a lawyer at this stage can be critical.
Typical grounds for appeal include:
- Improper application of tax legislation
- Errors in the calculation of tax liabilities
- Ignoring the documents provided by the taxpayer
- Violation of the inspection procedure
The procedure for appealing a tax notice-decision
The process of appealing a tax notice-decision has a clearly defined procedure.
A legal analysis of the situation will help you plan your actions correctly:
- Filing a complaint to a higher-level supervisory body
- Waiting for a decision on the complaint
- In the event of an unsatisfactory decision - appeal to the court
- Judicial review of the case
- Execution of a court decision
At each stage, it is important to adhere to the established deadlines and requirements for the preparation of documents.
Preparation of a complaint against a tax notice-decision
A key stage in the appeal process is the preparation of the complaint. A legal analysis carried out by a specialist will help to correctly formulate arguments.
When preparing a complaint, you must:
- Describe in detail the essence of violations by the tax authority
- Provide references to relevant legal norms
- Add copies of documents confirming your position
- Clearly formulate the requirements for canceling or changing the tax notice-decision
A lawyer's legal opinion on the prepared complaint will increase its legal force and arguments.
Typical mistakes when appealing tax notices-decisions
Avoiding mistakes is critical to a successful appeal. A legal analysis of the situation will help identify potential risks.
Here are some common mistakes to avoid:
- Missing the deadline for filing a complaint
- Incomplete justification of one's position
- Ignoring important documents and evidence
- Incorrect registration of the complaint
Written consultation will help to avoid these and other mistakes that can negatively affect the outcome of the appeal.
The role of a lawyer in the process of appealing a tax notice-decision
The involvement of a qualified lawyer significantly increases the chances of a successful appeal. Legal analysis of documents conducted by a specialist allows to identify all aspects of the case.
A lawyer can provide the following services:
- Analysis of the tax notification-decision and the grounds for its issuance
- Preparation of a reasoned complaint
- Representation of the client's interests in the tax authorities
- Support of the case in the administrative court
A legal opinion prepared by a lawyer can become a key argument in the case.
Client case: successful appeal of a tax notice-decision
To illustrate the effectiveness of the right approach, let's consider a real case. The client, a trading company, received a tax notice-decision on the addition of a significant amount of income tax. After conducting a legal analysis of the situation, it was found that the tax authority incorrectly applied the legal norms regarding the recognition of expenses.
The following actions were taken:
- A detailed complaint with justification of the company's position has been prepared
- Additional documents confirming the legality of expenses have been provided
- Received written advice from a leading tax expert
- Represented the client's interests at the meeting of the complaint review commission
As a result, the tax notice-decision was canceled and the company avoided significant financial losses.
Court appeal of tax notice-decision
If the administrative appeal did not give the desired result, the next step is to go to court. A legal analysis of the prospects for a trial is critical at this stage.
When preparing for a court appeal, it is necessary to:
- Collect all necessary evidence
- Prepare a competent statement of claim
- Develop a strategy for conducting a case in court
- Prepare for possible arguments of the opposing party
Lawyer's consultation and obtaining a legal opinion of a lawyer on the prospects of the case will help you make an informed decision about the feasibility of a legal appeal.
Prevention of problems with tax authorities
To minimize the risks of receiving unsubstantiated tax notices-decisions, it is recommended to:
- Regularly conduct an internal audit of tax reporting
- To respond in a timely manner to the requests of tax authorities
- Keep all original documents confirming business transactions
- Consult with a lawyer on complex tax issues
Having your documents reviewed by a lawyer on a regular basis can help identify potential problems before they arise.
The most frequent customer problems and their solutions
When appealing tax notices-decisions, clients often face the following problems:
- Difficulty in understanding the legal aspects of the case
- Insufficient evidence base
- Lack of experience of interaction with tax authorities
- Fear of possible negative consequences
To solve these problems, it is recommended to contact an online lawyer who can provide comprehensive support and conduct a detailed document analysis.
Challenging a tax notice-decision is a complex process that requires a deep understanding of legislation and practical nuances. The correct approach, which includes a thorough verification of documents by a lawyer, preparation of a substantiated complaint and active interaction with tax authorities, significantly increases the chances of a successful resolution of the problem.
It is important to remember that each case is unique and requires an individual approach. Therefore, consulting a lawyer and conducting a legal analysis of the situation are critically important for an effective solution to the problem.
If you have received a tax notice-decision and consider it unfounded, or you simply want to receive professional advice on this issue, we recommend contacting the CONSULTANT legal marketplace. Here you can find a qualified lawyer online who will provide you with the help and support you need to solve your tax problems.
