Appealing a Tax Authority Decision

document – example – COMPLAINT against a tax notice-decision
document – example – STATEMENT OF CLAIM for annulment of a tax notice-decision
document – example – positive court ruling on challenging a tax authority decision
our publication in LIGA ZAKON magazine, instructions and sample documents

Conflicts may arise between participants in tax relations, such as a business entity and a tax control authority. Gaps and inaccuracies in the wording of legislative acts often give rise to such conflicts. After an audit, tax authorities, believing that an entrepreneur has in some way violated the law, draw up acts and impose fines. However, their decisions are not unconditional and can be challenged, thereby defending your rights and interests.

The Tax Code of Ukraine grants the taxpayer the right to appeal decisions, actions and, as a new addition, consultations of the controlling authorities.

The annulment of tax authority decisions can occur in two ways: administratively or in court. Administrative appeal is considered a pre-trial method of settlement.

Challenging tax notice-decisions, acts and other decisions can be done within 10 days after receipt of such decision. During administrative proceedings the burden of proving the lawfulness of its decision lies with the tax authority, while in court proceedings proof is conducted according to the rules of procedural law.

When engaging in disputes with the tax authority, it is important not to miss the deadline during which a decision or action can be appealed. Sometimes this can be quite difficult. Since there are two procedures under which the annulment of tax notices-decisions can occur, we are talking not only about different disputes, but also about different legislative sources that regulate these disputes. A lawyer engaged to protect your rights, thanks to thorough knowledge of the laws and consolidated case law, will be able to carry out the appeal procedure within the required timeframe, thus not giving the Ministry of Revenues reason for further violations of taxpayers’ rights.

It should also be taken into account that both methods of appealing the same decision may be applied; in that case, deadlines are suspended and resumed depending on the procedures being conducted.

If you decide to challenge a tax authority decision administratively, the complaint is filed with the higher supervisory authority; if its decision does not satisfy you, you can file another complaint with an even higher supervisory authority. Thus, a complaint against a local tax inspection is filed with the Regional Main Department of the Ministry of Revenues, and then directly with the Ministry of Revenues. Accordingly, the system for appealing tax authority decisions in Ukraine today is two-tiered.

Tax authorities are subjects of governmental powers, and relations involving them are public in nature; therefore, judicial proceedings are conducted within the framework of administrative process. Claims concerning the amount of monetary obligations to the budget, as well as penalty sanctions, are of a proprietary nature, so when they are filed, the amount of the court fee is set depending on the amount of the claim.

By contacting the legal association “Nakaz”, you will receive qualified consultations on tax disputes. An experienced lawyer from our team, having analyzed the situation, will offer you the optimal solution to all issues and will carry out the appeal of the tax authority’s decision as quickly as possible.