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Publication date: 14.08.2024
Unblocking Tax Invoices: Legal Aspects and Lawyer's Assistance
Unblocking tax invoices is a crucial process for businesses operating in Ukraine. The blocking of tax invoices can lead to significant financial losses, a halt in company operations, and complications in dealing with counterparties. The procedure for unblocking tax invoices requires knowledge of the legislation, preparation of necessary documents, and effective protection of the company's interests. In this article, we will discuss how a lawyer can assist in the process of unblocking tax invoices, what documents need to be prepared, and what steps should be taken to successfully complete this process.
Determining the Legal Status of the Situation
The first step in the process of unblocking tax invoices is to determine the legal status of the situation. This includes analyzing the grounds on which the tax authorities blocked the tax invoices, assessing the possible consequences for the company, and developing a strategy for unblocking. A legal analysis of the situation allows for a clear understanding of the steps that need to be taken for successful unblocking of tax invoices and what documents need to be prepared.
Preparation for Legal Analysis
- Analysis of the grounds for blocking: The first step is to analyze the reasons why the tax authorities blocked the tax invoices. These may include errors in the documents, discrepancies in the data, or suspicion of fictitious transactions.
- Collection of necessary documents: To unblock tax invoices, a package of documents must be prepared that confirms the reality of business transactions, compliance with all legislative requirements, and the absence of violations.
- Verification of documents by a lawyer: The lawyer reviews the collected documents for compliance with legislative requirements to avoid potential problems when submitting an unblocking request.
The Role of a Lawyer in the Process
Lawyer's Consultation: The lawyer provides the client with comprehensive information on legal requirements, obligations, and potential risks, as well as develops a strategy for the successful unblocking of tax invoices.
Legal Analysis of the Situation: The lawyer conducts an analysis of the legal aspects of the blocking of tax invoices, identifies potential problems, and develops a plan of action to resolve them.
Verification of Documents by a Lawyer: The lawyer reviews all documents for compliance with legislative requirements, identifies potential deficiencies, and suggests ways to correct them.
Legal Opinion: After conducting the legal analysis, the lawyer prepares a legal opinion that includes recommendations for further action.
Verification of Documents by a Lawyer
The verification of documents by a lawyer is one of the key stages in preparing to submit an unblocking request for tax invoices. This allows for the identification of potential problems that may lead to refusal in unblocking and ensures that all documents comply with legal requirements. The verification of documents includes:
- Document Analysis: The lawyer assesses each document for compliance with requirements, verifies the accuracy of all details, and ensures the presence of necessary signatures and stamps.
- Error Detection: In case of errors or deficiencies, the lawyer recommends ways to correct them and ensures the preparation of new documents.
- Ensuring Document Completeness: The lawyer checks whether all necessary documents are collected and whether they are properly formatted to avoid potential delays or refusals.
Preparation of a Legal Opinion
After conducting a comprehensive legal analysis of the documents and the situation as a whole, the lawyer prepares a legal opinion. This document includes an assessment of possible risks and ways to minimize them, as well as recommendations for further actions. The legal opinion is an important step in preparing to submit an unblocking request for tax invoices, as it ensures that all actions comply with legal requirements.
Procedure for Unblocking Tax Invoices
- Preparation and submission of explanations and documents: The first step is to prepare and submit explanations to the tax authorities, confirming the reality of business transactions. The explanations should be accompanied by all necessary documents, such as contracts, acts of performed work, invoices, bank statements, etc.
- Interaction with the tax authorities: The lawyer assists the company in interacting with the tax authorities, monitoring the process of reviewing the submitted documents and explanations. It is important that all the requirements of the tax authorities are met on time and in full.
- Submission of the unblocking request: After reviewing the submitted documents, the tax authorities decide whether to unblock or refuse to unblock the tax invoices. In the case of a positive decision, the tax invoices are unblocked, and the company can continue its operations without restrictions.
Resolving Issues with Documents
Often, during the preparation of documents for unblocking tax invoices, various issues arise, such as errors in official documents, insufficient necessary papers, or their non-compliance with legal requirements. The lawyer conducts a written consultation, in which he/she describes in detail possible ways to resolve such issues, including:
- Error Correction: In case of errors, the lawyer helps correct them and ensures the proper preparation of new documents.
- Obtaining Additional Documents: If there are not enough necessary documents, the lawyer helps collect them or prepares applications for their receipt from the relevant authorities.
- Legal Support in Interaction with Tax Authorities: The lawyer represents the client's interests in interactions with tax authorities, ensuring the correct and timely preparation of all necessary documents.
Resolving Disputes Regarding the Blocking of Tax Invoices
The process of unblocking tax invoices may be accompanied by disputes with tax authorities, requiring legal support. The lawyer helps resolve such disputes at various stages of the process, including:
- Negotiations with Tax Authorities: The lawyer can represent the client's interests in negotiations with tax authorities, avoiding conflicts and resolving contentious issues without involving the court.
- Mediation: If the parties cannot reach an agreement, the lawyer can suggest mediation as a way to resolve the conflict without litigation.
- Litigation: If all other methods are exhausted, the lawyer represents the client's interests in court, ensuring the protection of their rights and interests.
Consultations and Support at All Stages of the Process
- Document Collection Consultations: The lawyer helps determine what documents are necessary and how to prepare them properly.
- Legal Support During the Submission of Explanations: The lawyer monitors the process of submitting explanations and documents, interacts with tax authorities, and ensures the correct and timely consideration of the case.
- Tax Law Consultations: The lawyer helps the company understand the requirements of tax law, allowing it to avoid similar situations in the future.
Legal Support in Court Proceedings
- Document Preparation: The lawyer prepares all necessary documents for submission to the court and ensures their compliance with court process requirements.
- Representation in Court: The lawyer represents the client's interests during court hearings, ensuring the protection of their rights.
- Appealing Decisions: If necessary, the lawyer can file an appeal or challenge the court's decision in a higher instance.
Questions and Answers
Question
What are the main stages of unblocking tax invoices?
Answer
The main stages of unblocking tax invoices include analyzing the grounds for blocking, preparing and submitting explanations and supporting documents, interacting with tax authorities, submitting an unblocking request, and receiving a decision from the tax authorities.
Unblocking tax invoices is an important step to maintaining the financial stability of the company and continuing its operations. This process requires careful attention to detail and compliance with all legal requirements. With the help of a lawyer, you can avoid potential problems and ensure the successful unblocking of tax invoices. Legal document analysis, verification of documents by a lawyer, legal analysis of the situation, and lawyer's consultation allow you to ensure compliance with tax legislation and proper protection of the company's interests at every stage of unblocking tax invoices.
