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Appeal of the tax authority’s decision

Did you get a notification from the tax office?

Incorrectly determined the amount of the monetary obligation?

Illegally received tax notice?

Need to challenge the decision of the Supervisory service?

To deal with an incorrect tax notification-decision, you must apply to the court with a claim. Kasyanenko & Partners Law Company has extensive experience in appealing notifications from the tax service and knows the main secrets of resolving disputes.

When receiving a tax notification-decision, everyone has a question: to challenge this decision in court on their  or to use the support of a specialist?

Independent protection of your rights and interests in court is a good option, but in this case it is important to be prepared for some consequences:

  • The client may choose the wrong strategic decision to protect their interests in court.
  • There is every chance that the court will decide not in your favor.
  • You may miss important nuances that will help resolve the dispute in your direction.
  • Getting a negative reputation for your
  • Risk of receiving additional tax payments in the future.
  • The client may miss the time limits provided for appealing the court decision.

The Ukrainian legislation stipulates that every citizen is obliged to pay a tax fee in the amount regulated by law. Despite such clear and fairly simple rules, in practice, there are often controversial situations when violations are noted in the calculation of taxes, the order of their accounting and payment in General.

The main reason for conflicts is ignoring the laws of Ukraine, which can be carried out by both the tax authorities and the taxpayer. Taxpayers often do not want to hire accountants who require high wages. Thus, they cooperate with inexperienced specialists who make serious mistakes in the process of registration of tax and accounting records. As a result, the company is charged penalties.

After such decisions by the regulatory authorities, the owner of the company has a very reasonable question: what to do?

According to Article 14 of the Tax Code of Ukraine, a written decision of the Tax Service on the relationship to a particular enterprise or individual is considered under a tax notification. This message States that the taxpayer must urgently make changes to the tax statements of his  company or pay the specified amount. The amount of such payment is set by the regulatory authorities, taking into account the norms of the Tax Code and other acts.

After the person has received this notification, first of all it is necessary to verify the legality of the actions of the controlling service. If the taxpayer doubts the legality of the measures taken by the tax officers, then it is possible to challenge the decision in the administrative court. In this case, there are two possible options: administrative and judicial appeal.

Under administrative appeal, it is customary to consider the legal right of each taxpayer to seek assistance from higher authorities to verify the legal actions of the tax service. If the taxpayer is not satisfied with the decision made by the higher control authorities, he can file a claim in court.

Judicial appeal is a written appeal of a taxpayer to the court to appeal against a tax notice that violates his rights and interests.

According to court practice, very often there are situations when tax notifications are recognized as illegal. Therefore, they cancel them completely or partially. However, appealing such a decision in court takes a lot of time, effort, and requires maximum professionalism and experience of a specialist.

Therefore, to appeal tax notifications-decisions, it is advisable to seek help from Kasyanenko & Partners Law Company specialists. Professional lawyers and lawyers will understand what happened and develop a strategy for appeal.

Our specialists suggest using a proven comprehensive approach aimed at appealing decisions of the tax service-starting with an administrative appeal and ending with a judicial appeal.

The results of such a cohesive work also depend on the collected set of documents that must be submitted to a higher Supervisory authority or court. Therefore, it is recommended to use the advice of lawyers before making any serious decisions.

Kasyanenko & Partners Law Company lawyers noted that the most effective way to resolve conflict is an administrative appeal. Due to the well-coordinated work of the team of specialists, we managed to save our clients from the obligation to pay huge sums of money to the treasury of regulatory authorities.

We will be able to successfully appeal the following types of illegal decisions by the tax service:

  • All tax notifications-decisions (recognition of completed transactions as invalid, fictitious, etc)
  • Decisions made regarding the seizure of property
  • Orders to conduct inspections
  • Denials of monetary compensation for damages
  • Decisions made as a result of the tax compromise
  • Edits in automated modern tax systems
  • Assigning status to an enterprise on illegal grounds
  • Refusal to submit the report in electronic form with the preservation of the previously drawn up contract
  • Failures on the part of employees of tax authorities to make tax declaration
  • Conclusions on cancellation of VAT payer’s registration

Dmytro Kasyanenko

Lawyer, managing partner of the Kasyanenko & Partners Law Firm. Since 2002, he has gained extensive legal experience in key positions in business structures and the public sector in the field of law and finance.

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