What are the methods for appealing tax decisions of tax authorities in Ukraine?
There are several different methods.
Appeal in administrative order: features and stages
Administrative appeal is considered a pre-trial dispute resolution method and has a two-stage structure. The taxpayer files a written complaint with the higher level supervisory authority, providing evidence of the illegality of the decision.
Appealing through the court: when and how to apply
Appealing a tax authority’s decision in court is carried out within the framework of administrative proceedings. The appeal period is 1095 days from the date of receipt of the contested decision. If the judicial appeal route is chosen, the right to administrative appeal is lost.
Administrative appeal: how to proceed correctly
It is important to follow such recommendations.
Complaint filing procedure and review timeframes
The complaint is filed with a higher tax authority within 10 working days from the date of receipt of the contested decision. It is also necessary to notify the authority which decision is being contested. The complaint can be filed both in paper and electronic form through the online account.
Tips for a successful appeal with tax authorities
It is recommended to carefully analyze the inspection act to identify violations by the tax inspection. Engage a qualified lawyer, systematically collect evidence and prepare a clear argument. Filing objections to the inspection act allows you to declare disagreement even before the tax notification decision is made.
Judicial appeal of tax inspection decisions
The following features of appealing decisions are highlighted.
How to prepare a claim and file it in court
The claim is filed with the administrative court at the location of the defendant. It is important to clearly define the subject of the appeal and formulate the requirements, indicating the circumstances of the case, violations and justification for the illegality of the decision.
The main stages of the court proceedings
The proceedings within the framework of judicial appeal of decisions of tax authorities include:
- opening of proceedings;
- preparatory court hearing;
- consideration of the case on the merits;
- decision making.
The burden of proof of the lawfulness of the decision rests with the tax authority. and doubts are interpreted in favor of the taxpayer.
What should one do if the court has made an unfavorable decision
Unfavorable decision may be appealed within 30 days, and then in cassation. When preparing an appeal, analyze the reasons for the refusal and strengthen the argumentation in these aspects.
What tax inspection decisions are most often challenged by taxpayers
Taxpayers often challenge such decisions.
Appealing tax notifications-decisions
Most often, tax notifications-decisions on the accrual of monetary obligations and penalties are contested. The grounds may be incorrect interpretation of the rules, violation of the verification procedure or the absence of grounds for additional accrual.
Challenging acts of on-site and desk inspections
Inspection acts do not create legal consequences, but tax decisions are made on their basis. The legislation provides for the filing of objections within 10 working days, which allows you to state your position and create a basis for further appeal.
Disputes on the accrual of taxes, fines and penalties
Such disputes arise due to different interpretations of tax legislation. Decisions on refusal of registration of tax invoices, on cancellation of VAT payer registration or on imposition of administrative seizure on property are often contested
The most common mistakes when appealing tax decisions
The following mistakes are often made.
Violation of procedural deadlines
Compliance with deadlines is critical: 10 working days for an administrative appeal, 6 months or 3 months after an administrative appeal for the court. If there are valid reasons, the missed deadline can be restored.
Errors in filing complaints and applications
Typical mistakes:
- failure to comply with requirements for form and content;
- lack of mandatory details;
- improper certification of copies of documents.
Complaints must contain a clear justification with reference to specific legal provisions.
Insufficient preparation of evidence
In the case of an administrative appeal, the burden of proof falls on the tax authority, but this does not exempt from the need to provide own evidence.
Lack of qualified legal support
Involving a specialist with experience in tax disputes allows you to correctly assess the prospects, prepare high-quality documents and formulate an effective defense strategy.
