Tax litigations. Appeal of decisions, actions and inaction of tax authorities

Appeal of tax audit acts

A taxpayer does not have the right to litigate the tax audit act, however, the violation of the procedures, deadlines at the beginning of the tax audit and the preparation of the act become a weighty argument for objections, and in the future they form the basis of appeal and cancellation of tax notification-decisions by a superior tax authority or the court.

The act of tax audit is the basis for the decision of the tax authorities on the additional charge of taxes, fines, penalties. In case of disagreement of the taxpayer with the tax audit act, it is necessary to issue a written objection, which is drawn up within a short time, for which it is necessary to have strong evidence.

Services of tax lawyers and tax attorneys:

  • scrutiny of documents and materials of the taxpayer;

  • scrutiny of arbitrage practice for each claim of the tax authorities;

  • scrutiny of regulations, letters and explanations of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine, confirming or refuting the relevant position;

  • formation of a legal position on the available materials;

  • preparation and filing of a written objection to the tax audit act;

  • the formation of a package of documents proving the validity of the findings, and its submission to the tax authority;

  • representation of the interests of the taxpayer during a hearing of objections;

  • accompanying the interests of the taxpayer in a tax authority of the superior level.

The taxpayer has the right to appeal to the supervisory authority of the superior level with an appeal, the subject of which will be an appeal of the decision of the tax authority, actions or inaction of officials of the tax authority.

Specialists of the MGI PSP Audit group of companies conduct an in-depth analysis of tax audit materials for:

  • legality;

  • validity;

  • compliance with procedural tendencies.

The list of services of tax lawyers of the MGI PSP Audit group of companies to file a complaint with a higher tax authority:

  • consultation on appealing against decisions of the tax authority, actions or inaction of officials of the tax authority;

  • a comprehensive analysis of taxpayer documentation;

  • determination of the grounds for appealing against the decision of the tax authority, actions or inaction of officials of the tax authority;

  • preparation of a draft complaint for submission to the tax authority of the superior level;

  • representation of taxpayer interests in tax authorities.

Tax attorney for the MGI PSP Audit Group of Companies at the court level:

  • analysis of taxpayer materials;

  • formation of a position on the case;

  • preparation of a set of documents for applying to the court for violation of rights by the tax authority regarding additional tax assessment or refusal to apply benefits and other cases;

  • drawing up a statement of claim to the court;

  • participation in court hearings;

  • preparation of all necessary procedural documents: reviews, petitions, statements etc;

  • interrogations of experts from tax authorities in court;

  • interrogations of taxpayer experts in court;

  • interrogation of witnesses by the tax authority;

  • interrogation of witnesses by the taxpayer;

  • appeal against the actions or inactions of an official of the tax authority;

  • work with experts;

  • work with witnesses.