Publication date: 28.07.2024
Lawyer
How to appeal the decision of the tax authorities? Advice from a lawyer
In the modern realities of doing business in Ukraine, entrepreneurs are often faced with the need to appeal the decisions of tax authorities. This process requires a thorough understanding of legislation and procedural aspects. In this article, we will consider the key points of appealing the decisions of tax authorities and provide practical advice from an experienced lawyer.
Grounds for appealing the decisions of tax authorities
Before starting the appeal process, it is important to determine whether there is a legal basis for doing so.
A legal analysis of the situation will help identify the following common grounds:
- Improper application of tax legislation
- Errors in the calculation of tax liabilities
- Violation of the inspection procedure
- Ignoring the documents and explanations provided by the taxpayer
A legal analysis of the documents will help determine whether there are grounds for appeal in your case.
Types of decisions of tax authorities that can be appealed
Not all decisions of tax authorities are subject to appeal.
A legal analysis of the legislation shows that it is possible to appeal:
- Tax notices-decisions
- Decision on refusal to register tax invoices
- Decision on annulment of VAT payer registration
- Decision on the application of fines
Consulting a lawyer will help determine whether a specific decision in your case is subject to appeal.
Administrative appeal procedure
The first stage of appealing the decisions of tax authorities is an administrative appeal.
The legal analysis of the procedure includes the following steps:
- Filing a complaint to a higher-level supervisory body
- Review of the complaint by the tax authority
- Making a decision based on the results of the complaint review
- In case of dissatisfaction with the result - the possibility of a court appeal
Verification of documents by a lawyer at each stage will help to avoid procedural errors.
Deadlines for submitting a complaint
Compliance with the deadlines for filing a complaint is critical to a successful appeal.
Legal analysis of the legislation shows the following terms:
- 10 calendar days to appeal the tax notice-decision
- 10 working days to appeal the decision on refusal to register a tax invoice
- 30 calendar days to appeal other decisions of supervisory bodies
A legal opinion of a lawyer on compliance with deadlines can become an important argument in case of disputes.
Preparation of a complaint: key elements
A properly prepared complaint significantly increases the chances of a successful appeal.
Legal analysis of successful cases allows us to highlight the following key elements of the complaint:
- Clear formulation of requirements
- Detailed justification of the illegality of the decision of the tax authority
- References to relevant legislation
- Adding the necessary documents and evidence
Consulting a lawyer will help you structure your complaint correctly and increase its legal force.
Documents required for appeal
Preparing a complete package of documents is an important aspect of a successful appeal.
A legal analysis of typical situations shows that the following are usually required:
- A copy of the contested decision
- Documents confirming the taxpayer's position
- Calculations refuting the conclusions of the tax authority
- Power of attorney for a representative (if the complaint is filed by a representative)
A legal document analysis conducted by a specialist will help ensure that all necessary documents are prepared correctly.
Typical mistakes when appealing the decisions of tax authorities
Avoiding mistakes is critical to a successful appeal.
A legal analysis of typical situations allows us to identify the following common mistakes:
- Missing the deadlines for filing a complaint
- Incomplete justification of one's position
- Absence of necessary documents and evidence
- Incorrect registration of the complaint
Lawyer's consultation will help to avoid these and other mistakes that can lead to the rejection of the complaint.
The role of a lawyer in the appeal process
The involvement of a qualified lawyer can significantly increase the chances of successfully challenging the decisions of the tax authorities.
A legal analysis of the situation carried out by a specialist allows:
- Correctly assess the appeal prospects
- Prepare a thorough and legally correct complaint
- Represent the interests of the taxpayer at all stages of the appeal
- If necessary, prepare documents for a court appeal
A lawyer's legal opinion can become a key argument when considering a complaint.
Court appeal of decisions of tax authorities
If the administrative appeal did not give the desired result, the next stage is a judicial appeal.
Legal analysis of the court appeal procedure includes:
- Preparation and filing of an administrative claim
- Participation in court sessions
- Submission of necessary evidence and petitions
- If necessary, challenging the court decision in the appeal and cassation procedure
A written consultation from a lawyer about the prospects of a trial will help you make an informed decision.
Client case: successful appeal of a tax notice-decision
To illustrate the effectiveness of the right approach, let's consider a real case. Client, production the company received a tax notification-decision on the addition of a significant amount of income tax. After conducting a legal analysis of the situation, an appeal strategy was developed.
The following actions were taken:
- A detailed complaint has been prepared with justification of the illegality of the decision
- Additional documents confirming the company's position have been provided
- An expert was engaged to conduct an economic analysis
- 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.
Alternative ways of resolving tax disputes
In addition to the standard appeal procedure, there are alternative ways to resolve tax disputes.
Legal analysis of opportunities includes:
- Administrative appeal procedure with settlement
- Mediation in tax disputes
- Conclusion of an agreement on preliminary pricing agreement
Consulting a lawyer will help you choose the best way to resolve a dispute in your specific case.
Prevention of tax disputes
To minimize the risks of tax disputes, it is recommended to:
- Regularly conduct an internal tax audit
- To respond in a timely manner to the requests of tax authorities
- Keep detailed records of business operations
- Consult with a lawyer on complex tax issues
A legal analysis of the company's activities conducted in advance can help avoid many problems.
The most frequent customer problems and their solutions
When appealing the decisions of tax authorities, 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 of appeal
To solve these problems, it is recommended to contact an online lawyer who can conduct a detailed analysis of the situation and provide comprehensive support.
Appealing the decisions of tax authorities is a complex process that requires a deep understanding of tax legislation and procedural aspects. The correct approach, which includes careful preparation of the complaint, collection of necessary documents and competent presentation of one's position, significantly increases the chances of a successful resolution of the tax dispute.
It is important to remember that each situation is unique and may require an individual approach. Therefore, consulting a lawyer and conducting a legal analysis of documents are critically important for effectively challenging the decisions of tax authorities.
If you have received a decision of the tax authority with which you do not agree, or you simply want to be prepared for possible situations in the future, we recommend contacting the legal marketplace CONSULTANT. Here you will be able to find a qualified lawyer online who will provide you with the help and support you need to resolve your tax disputes.
