Appeal of tax notifications

The progressive nature of changes in the sphere of appealing decisions of controlling bodies is quite controversial, and it raises many questions and discussions. One of the main forms of control by the fiscal authorities are inspections. And the controlling body draws up a report based on the results of conducting the inspection handing one copy of it to the taxpayer on a mandatory basis who may file objections against the report within 5 days. This is the only way to object to the contents of the report, since this document is not subject to appeal in a judicial procedure.

The inspection report, along with the tax declaration, is the basis for making tax notices-decisions (TNDs) which can be disputed in an administrative or judicial procedure. At the legislative level, there are also other cases provided when TNDs are passed and they are not connected with inspections and violation of tax laws, but with which the taxpayer does not always agree, and it gives him the right to appeal against them.

Individual protection of own rights is not an easy task

An important point in appealing tax notices-decisions is the observance of the 10-day deadline, otherwise the tax liability will be considered agreed and the appeal will be possible only in a judicial procedure.

An administrative appeal provides for the submission of a complaint to a higher supervisory authority, however, as a rule, such a method is effective only in case of obvious errors or violations by the controlling body. In all other cases, a taxpayer has to rarely count on a positive result. A rule of thumb states that filing an administrative claim is much more effective in order to succeed in the protection of one’s rights.

Since any activity comes up against inspections by controlling authorities resulting in a TND which is sent to the taxpayer, it is necessary to carefully consider all the nuances and possibilities of appealing them.

In 2016, during the appeal procedure in administrative proceedings, 46 TNDs according to 36 reports were canceled, including 36 TNDs according to the reports of 2016, the assess additional sums in the amount of 56.92 million UAH were canceled, including 25.35 million UAH according to reports of 2016. In 2016, 70 tax notifications – decisions according to 49 acts for the total amount of 141.95 million UAH were canceled in court. During the same period, 122 materials of inspections conducted by the State Fiscal Service were analyzed for which there were deficiencies or violations of normative documents in 116 cases, that is 95.1% of the analyzed reports. (The information is based on the data of the report on the implementation of the Work Plan of Main Directorate of the State Fiscal Service in Odessa Region for 2016).

The failure to comply with the legal requirements regarding the procedures, timing, form and content of the complaint gives the right to controlling authorities to refuse its consideration. Due to the ignorance of legislation, you can let the time limit elapse and not exercise your right to appeal.

We remind you that a tax obligation is considered inconsistent and is not payable in case of appealing the TND in a judicial procedure, before the relevant court decision comes into effect. During the given period of time, the fiscal authorities do not have the right to demand debt repayment, to apply the procedure of tax pledge, arrest, or initiate an investigation in criminal proceedings.

Law Firm “DOMINANT” gives a helping hand

In order to avoid this kind of incidents, you just need to address Law Firm “DOMINANTA” which will take care of all the difficulties in appealing various decisions, including tax notifications-decisions, actions and inactions of the controlling bodies, and protect your rights to the fullest extent.

Our lawyers will help in choosing the most effective appeal procedure (administrative or judicial), which will exceptionally depend on the goal which is necessary to be achieved. The effectiveness of administrative appeal in order to cancel the decisions of a controlling authority is quite controversial, but it can be used to obtain additional time in preparing and filing a claim or obtaining additional evidence. Appeals in administrative proceedings do not deprive a taxpayer of the right to subsequently appeal to the court with a suit, but the reverse order is not provided for by law.

Among the range of services that we provide, we will appeal:

  • inspection orders.

  • inaction (or refusal) to refund VAT from the budget.

  • tax notifications-decisions on additional charge of payment obligations of taxes, fees or a single social due.

  • appointment and support of judicial economic and legal expertise;

  • tax audit reports by means of the submission of objections;

  • unlawfulness of actions of controlling bodies during inspections;

  • unlawful seizure of documents;

  • illegal investigative actions in the framework of criminal proceedings, including the arrest of property.

Law Firm “DOMINANTA” is the right choice in protecting your rights

Nowadays our state offers its taxpayers quite a good, at first glance, mechanism for protecting their rights in the tax sphere, but there is a set of rules and restrictions established which does not always make it possible to implement it promptly in accordance with all legislative requirements. Long-term practice and thorough knowledge of tax legislation by lawyers of Law Firm “DOMINANTA” will ensure guaranteed protection of your rights in any way of appealing various decisions.

Having sound experience of appealing TNDs, our team will provide you with a quality solution to the problem that satisfies all your wishes. If you need the help of a qualified lawyer specializing in tax law, who will take care of all the complaints about actions and reports of controlling bodies, Law Firm “DOMINANTA” will help you with this.

The key to the success of our team is professionalism and coherence acquired over time and as a result of the hard work of everyone. We are constantly taking care of improving the skills of our employees in order to provide you with a first-class result which will surpass all your expectations. The team represented by 6 attorneys and 5 lawyers possessing deep knowledge and vast experience in the sphere of appealing tax notices – decisions will ensure the protection of your rights and interests.