How to appeal a tax notice-decision?

Entrepreneurs often face the fact that after an inspection by the tax authorities, they receive a tax notice - decision (hereinafter referred to as a TND). There are situations when an entrepreneur does not agree with the decision made by the inspector. In this case, the sole proprietor has the right to appeal such a decision.

How to appeal a tax violation notice?

After receiving a tax violation notice, you can appeal it in several ways:

1. Administrative appeal - a complaint is filed with the State Tax Service.
2. Judicial appeal - a complaint is filed in court.
3. Complaint to the Pulse hotline in case of bribery.
4. Lodging a complaint with the Business Ombudsman Council, the Ministry of Finance, and the Verkhovna Rada Committee on Finance, Taxation and Customs Policy.

Procedure for administrative appeal of a tax violation notification letter

After an entrepreneur has received a tax violation notification letter and decided to appeal it, he or she must contact the superior controlling authority, i.e. the State Tax Service. This requirement is set forth in Article 56 of the TCU and in Procedure No. 916.

Administrative appeal of a tax violation notification letter is considered a pre-trial procedure for resolving a dispute, but no one prohibits skipping this stage and going straight to court. However, if the entrepreneur immediately files a complaint with the court without trying to appeal the decision administratively, the court's decision will be final and if the decision is made in favor of the tax authorities, it will no longer be possible to appeal it.

The administrative appeal of a tax violation notification letter consists of five steps:

1. Lodging a complaint against a tax violation.
2. Submission of scar gas to the DPSU.
3. Informing the inspectors about the complaint.
4. Waiting for the decision of the State Tax Service.
5. Obtaining the result of the appeal.

Step 1. Filing a complaint against a tax violation notification letter. The complaint is drawn up in an arbitrary form, taking into account the requirements of section 4 of Procedure No. 916. The template offered by the STAU in 2004 can be used as a basis.

The complaint must be accompanied by documents proving the entrepreneur's case.

The complaint may be signed either by the entrepreneur or by an authorized person (in which case documents confirming the right of such a person to file a complaint must be attached).
Step 2. Submission of scargi to the DPSU. A complaint can be filed in person, electronically through the taxpayer's account, or by sending a registered letter with acknowledgment of receipt.

An entrepreneur has 10 business days to file a complaint from the date of receipt of the tax assessment notice. From that moment on, all amounts accrued by the tax authorities are considered unreconciled and do not turn into a tax debt.

If you missed the ten-day deadline, you can appeal the TND within six months by filing a complaint with the STSU:
skarga;
a request to renew the missed deadline for filing a complaint administratively;
a copy of the documents confirming the missed deadlines for appeal for valid reasons.

Please note! If you appeal a tax violation notification letter after 10 days, the amounts accrued by the tax authorities are considered agreed upon and a tax debt arises.

Step 3. Informing the inspectors about the complaint. Along with filing a complaint with the STSU, you should write a letter in any form to the tax authority that issued the tax violation notice informing it that you have filed a complaint with the STSU against the tax violation notice.

Step 4. Waiting for the decision of the State Tax Service. After receiving a complaint, the STSU considers it within 20 calendar days. The tax authorities may extend the deadline up to 60 calendar days, in which case they will send a notice of extension.

If no response is provided within 20 or 60 days after the complaint is filed, the complaint is considered satisfied in favor of the entrepreneur.

An entrepreneur who files a complaint against a tax violation notification letter has the right to be present during the consideration of the complaint, and must indicate his/her desire in the complaint itself. If the entrepreneur fails to appear at the appointed time for consideration, the complaint will be considered without his participation.

Krok 5. Reversing the result of the oscargennya. Based on the results of the complaint consideration, the STSU may issue a decision:

• the complaint is fully satisfied - the tax violation notice is canceled and further appeal is terminated;
• the complaint is partially upheld - the entrepreneur will receive a NUR with the transferred tax amounts;
• the complaint is unsatisfied - the tax assessment notice remains in force. In addition, the tax authorities may identify additional violations and send a new tax assessment notice with an increased amount of tax liabilities.

If an entrepreneur is not satisfied with the decision of the State Tax Service, he or she can go to court.

The procedure for judicial appeal against a tax violation notice

As we wrote above, an entrepreneur can skip the administrative appeal stage after receiving a tax violation notification letter and go straight to court. Or, if the STSU takes the side of the inspectors based on the results of the administrative appeal, then you can appeal the decision in court.

A court appeal against a tax violation notice consists of three steps:

1. Drafting a lawsuit.
2. Payment of court fees.
3. Filing a lawsuit.

Step 1. Drafting a lawsuit. Regardless of whether you filed a complaint with the STSU or not, the claim is filed against the tax authority that issued the tax violation notice. To file a claim, it is better to contact a lawyer or attorney. The claim should briefly state your position in terms of tax and accounting.

Since the judge does not have an accounting degree, you can order a forensic accounting examination to obtain a decision in your favor. Judges almost always agree with its conclusions.

Step 2. Payment of the court fee. The amount of the court fee is set forth in Article 4, Part 2, Clause 3 of the Law of Ukraine "On Court Fee".
 
Crock 3. Serve the call. The lawsuit must be filed with the district administrative court either at the place of registration of the entrepreneur or at the place of registration of the tax authority that issued the tax violation notice.

The entrepreneur has 1095 days from the date of receipt of the tax violation notification letter, if there was no administrative appeal, or one month from the date of completion of the administrative appeal.