Appealing the decision on compliance with risk criteria

Appealing a decision on compliance with risk criteria

The service "Appealing a decision on compliance with risk criteria" is intended for taxpayers who have been recognized by tax authorities as meeting the risk criteria. This service includes a set of measures aimed at challenging and canceling such decisions.

What does the service of appealing a decision regarding compliance with risk criteria include?

Appealing a decision on compliance with the risk criteria includes:

• Analysis of the decision of the tax authorities and documents confirming compliance with the risk criteria;
• Preparation of reasoned objections to the decision of the tax authorities;
• Preparation and filing of a complaint with the tax authority or court;
• Representation of the client's interests at all stages of the appeal;
• Monitoring the complaint review process and obtaining the result.

Step-by-step procedure for providing the service

1. Preliminary consultation. Consultation with the client to understand the essence of the case and analyze the decision on compliance with the taxpayer risk criteria.
2. Collection of information and documents. Collection of the necessary documents and information for preparing objections and a complaint.
3. Preparation of objections. Preparation of reasoned objections refuting compliance with the risk criteria for performing transactions and the taxpayer risk criterion.
4. Filing a complaint. Submitting a prepared complaint to the relevant tax authority or court.
5. Representation of interests. Representation of the client's interests at all stages of the appeal, including participation in hearings and provision of additional evidence.
6. Obtaining the result. Monitoring the complaint review process and obtaining an official result.

Terms of Service

The service may be provided under the following conditions:

• The taxpayer has been found to meet the risk criteria for transactions under paragraph 1;
• The taxpayer has received notification from the tax authority that it has been found to meet the criteria for unconditional registration;
• The taxpayer has documents and evidence that refute compliance with the risk criteria;
• The taxpayer is willing to cooperate with a lawyer at all stages of the appeal.

Risk Criteria

Taxpayer risk criteria include several factors that are taken into account by tax authorities when assessing:

• Risk criteria for performing transactions, including transactions specified in paragraph 1;
• Risk criteria for performing transactions under paragraph 1;
• Compliance with paragraph 1 of the risk criteria for performing transactions.

Assistance of a lawyer in appealing a decision on compliance with risk criteria

Assistance of a lawyer in appealing a decision on compliance with risk criteria includes a set of measures aimed at protecting the rights and interests of the taxpayer. Let's consider the main aspects of this assistance.

Analysis of the decision and collection of evidence

The first step in providing assistance by a lawyer is a thorough analysis of the tax authority's decision on the taxpayer's compliance with the risk criteria. The lawyer conducts a detailed study of the documentation, identifies weaknesses in the tax authority's arguments and collects evidence confirming the taxpayer's compliance with the established standards.

Preparing objections and complaints

Based on the collected evidence, the lawyer prepares reasoned objections to the tax authority's decision. These objections include a refutation of compliance with the risk criteria for performing transactions, the taxpayer risk criteria, and paragraph 1 of the risk criteria. The lawyer then drafts and files a complaint with the tax authority or court.

Representing the client's interests

The lawyer represents the client's interests at all stages of the appeal. This includes participation in meetings of the tax authorities and the court, providing additional evidence and arguments, as well as monitoring the complaint review process. The lawyer actively protects the client's rights, refuting the accusations and proving non-compliance with the risk criteria.

Conditions for providing assistance

A lawyer's assistance may be provided under the following conditions:

• The taxpayer has been found compliant criteria of riskiness of transactions under paragraph 1;
• The taxpayer has received notification from the tax authority about recognition of his compliance with the criteria of unconditional registration;
• The taxpayer has documents and evidence refuting compliance with the riskiness criteria;
• The taxpayer is ready to cooperate with the lawyer at all stages of the appeal.

Advantages of professional assistance

Contacting a professional lawyer on issues of appealing decisions on compliance with the riskiness criteria has several advantages:

• Deep knowledge of tax legislation and the practice of its application;
• Experience in conducting tax disputes and appealing decisions of tax authorities organs;
• Ability to effectively protect the rights and interests of the client at all stages of the process.

Questions and Answers

1. What are the risk criteria under paragraph 1?

The risk criteria under paragraph 1 (paragraph 1 of the risk criteria) are a set of factors by which tax authorities assess the riskiness of a taxpayer's activities. These criteria include signs that indicate possible tax evasion or involvement in fraudulent schemes.

2. What risk criteria are established for value added tax (VAT) payers?

The risk criteria for a value added tax payer include factors such as frequent changes to tax returns, significant discrepancies between incoming and outgoing tax invoices, and other signs that indicate potential VAT violations.

3. What does point 1 of the risk criteria for transactions include?

Point 1 of the criteria The risk of transactions includes parameters that indicate suspicious transactions, such as incomplete or inaccurate information in tax reports, lack of real business activity, and other factors that may indicate the risk of the taxpayer.

4. What are the main criteria for the risk of a taxpayer specified in Order No. 1165?

Order No. 1165 establishes the main criteria for the risk of a taxpayer, including the presence of tax debts, frequent changes in registration data, lack of labor resources and assets for business activities, as well as other indicators indicating possible violations of tax legislation.

5. What is the difference between point 1 and point 5 of the risk criteria?

Point 1 of the risk criteria focuses on the general indicators of the riskiness of a taxpayer and its transactions, while paragraph 5 examines in more detail the specific indicators and parameters that may indicate high risks in the context of certain types of activities or transactions. These differences help tax authorities more accurately identify and classify risky taxpayers.

What determines the cost of the service "Appealing a decision on compliance with the risk criteria"

The cost of the service "Appealing a decision on compliance with the risk criteria" depends on many factors, which may vary depending on the specific case. Let's consider the main aspects affecting the cost of this service.

1. Complexity of the case

The more complex and voluminous the case, the higher the cost of the service. Analysis and appeal of decisions related to taxpayer risk criteria, such as paragraph 1 of the taxpayer risk criteria or the risk criteria for performing transactions, require significant time and labor costs.

2. Qualifications and experience of the lawyer

The cost of the service depends on the level of qualifications and experience of the lawyer or attorney involved in appealing decisions. Specialists with a high level of knowledge and successful practice in the field of tax law can set higher rates for their services, since their experience and professionalism significantly increase the chances of a successful appeal.

3. Amount of work

The amount of work required to appeal the decision also affects the cost of the service. Appealing decisions related to the risk criteria of paragraph 1, the risk criteria of the VAT, or paragraph 1 of the risk criteria for performing transactions may require a thorough analysis of a large volume of documents and the preparation of reasoned objections.

4. Urgency of execution

If urgent execution of work is required, the cost of the service may be higher. Urgent consultations and preparation of documents in the shortest possible time require additional effort and time on the part of a lawyer, which is reflected in the final cost of the service.

5. Additional costs

Additional costs, such as collecting and analyzing evidence, court fees and other costs associated with the appeal process, also affect the overall cost of the service. These costs may vary depending on the complexity and specifics of a particular case.

6. Regional Differences

Prices for legal services and attorneys may vary by region. In large cities, the cost of services may be higher compared to regions with a lower cost of living and income levels. This is due to differences in the level of expenses and pricing policies for legal services.